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H.R. 2398IntroducedHouse · nowSenatePresidentLawIn committee
Sec. 2 · H.R. 2398

Exclusion for assistance provided to participants in certain veterinary student loan repayment or forgiveness programs

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(a) In general Section 108(f)(4) of the Internal Revenue Code of 1986 is amended— (1) by striking or after such Act,; (2) by striking the period at the end and inserting, under section 1415A of the National Agricultural Research, Extension, and Teaching Policy Act of 1977 (7 U.S.C. 3151a), or under any other State loan repayment or loan forgiveness program that is intended to provide for increased access to veterinary services in such State.; and (3) by striking state in the heading and inserting other. (b) Effective date The amendments made by this section shall apply to amounts received by an individual in taxable years beginning after December 31, 2025.