Exclusion from gross income for payments under Indian health service loan repayment program

(a) In general Paragraph (4) of section 108(f) of the Internal Revenue Code of 1986 is amended by inserting under section 108 of the Indian Health Care Improvement Act, after 338I of such Act,. (b) Clerical amendment The heading for section 108(f)(4) of such Code is amended by inserting, Indian health service loan repayment program, before and certain. (c) Effective date The amendments made by this section shall apply to payments made after the date of the enactment of this Act.