Bill > HR3145

This bill proposes changes to the Internal Revenue Code to modify the tax treatment of certain payments received through the Nurse Corps program. Specifically, the bill amends two sections of the tax code to exclude payments from the Nurse Corps scholarship program (section 846 of the Public Health Service Act) from gross income, similar to how other healthcare scholarship payments are currently treated. Under the current law, some scholarship payments are not considered taxable income, and this bill extends that tax exemption to Nurse Corps scholarship recipients. The changes would apply to taxable years beginning after the date the bill is enacted, which means nurses participating in the Nurse Corps scholarship program would no longer have to pay taxes on their scholarship funds. This tax parity aims to make the Nurse Corps program more financially attractive and potentially help address nursing shortages by providing a financial incentive for healthcare professionals to participate in the program.

Budget and Finance

https://www.congress.gov/bill/119th-congress/house-bill/3145/all-info