Referred to the House Committee on Ways and Means.
This bill amends the Internal Revenue Code to exclude certain Nurse Corps payments from taxpayers' gross income. It adds the Nurse Corps scholarship/program under section 846 of the Public Health Service Act to existing tax-exclusion language.
Liberals emphasize equity and workforce benefits; conservatives emphasize tax-preference concerns.
Relative to its intended legislative type, this bill is a concise, narrowly focused statutory amendment that adds a tax exclusion by explicit changes to specified Internal Revenue Code provisions and cross-references the Nurse Corps scholarship authority in the Public Health Service Act.
This bill amends the Internal Revenue Code to exclude certain Nurse Corps payments from taxpayers' gross income.
It adds the Nurse Corps scholarship/program under section 846 of the Public Health Service Act to existing tax-exclusion language.
The change applies to taxable years beginning after enactment.
Narrow, technical tax relief for health workforce has plausible path; success depends on placement on Senate calendar and inclusion in larger tax/health package.
Relative to its intended legislative type, this bill is a concise, narrowly focused statutory amendment that adds a tax exclusion by explicit changes to specified Internal Revenue Code provisions and cross-references the Nurse Corps scholarship authority in the Public Health Service Act. The drafting is appropriately targeted and uses standard amendment technique, but it omits fiscal acknowledgment, reporting/oversight provisions, and clarifications for potential boundary issues.
Liberals emphasize equity and workforce benefits; conservatives emphasize tax-preference concerns.
These are examples from the analysis, not a ranked list of the most-affected groups.
Liberals emphasize equity and workforce benefits; conservatives emphasize tax-preference concerns.
Likely supportive; views the change as removing an unfair tax burden on nurses receiving federal service scholarships or payments.
Sees it as a workforce and equity measure that improves recruitment and retention in underserved areas.
May wish for broader support for nursing and allied health.
Generally favorable but pragmatic; sees tax parity as reasonable targeted incentive to address nursing shortages.
Wants cost estimates and clear implementation rules to prevent abuse.
Would support if fiscally modest and administratively clear.
Mixed to somewhat opposed; may accept incentivizing nurses but is wary of new tax expenditures.
Concerns include fairness, expanding federal tax preferences, and long-term revenue impact.
Some may favor alternative, non-tax approaches.
Reached or meaningfully advanced
Reached or meaningfully advanced
Still ahead
Still ahead
Still ahead
Narrow, technical tax relief for health workforce has plausible path; success depends on placement on Senate calendar and inclusion in larger tax/health package.
The bill has not accumulated any surfaced votes yet.
Liberals emphasize equity and workforce benefits; conservatives emphasize tax-preference concerns.
Narrow, technical tax relief for health workforce has plausible path; success depends on placement on Senate calendar and inclusion in larg…
Relative to its intended legislative type, this bill is a concise, narrowly focused statutory amendment that adds a tax exclusion by explicit changes to specified Internal Revenue Code provisions and cross-references th…
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