HR 3960 - Native American Full Access to Dental Care Act

HR 3960

110th CONGRESS 1st Session

H. R. 3960

To amend the Internal Revenue Code of 1986 to exclude from gross income loan repayments made under the Indian Health Service Loan Repayment Program in return for service as a dentist.

IN THE HOUSE OF REPRESENTATIVES

October 24, 2007

Mr. KIND (for himself and Mr. CAMP of Michigan) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to exclude from gross income loan repayments made under the Indian Health Service Loan Repayment Program in return for service as a dentist.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the `Native American Full Access to Dental Care Act'.

SEC. 2. EXCLUSION FOR LOAN PAYMENTS UNDER INDIAN HEALTH SERVICE LOAN REPAYMENT PROGRAM IN RETURN FOR SERVICE AS A DENTIST.

(a) In General- Subsection (f) of section 108 of the Internal Revenue Code of 1986 (relating to student loans) is amended by adding at the end the following new paragraph:

`(5) PAYMENTS UNDER INDIAN HEALTH SERVICE LOAN REPAYMENT PROGRAM IN RETURN FOR SERVICE AS A DENTIST- In the case of an individual, gross income shall not include any loan repayment pursuant to a contract entered into under section 108(f) of the Indian Health Care Improvement Act in return for service as a dentist.'.

(b) Effective Date- The amendment made by subsection (a) shall apply to amounts received by an individual in taxable years beginning after December 31, 2007.

END