Exclusion of certain amounts received under Indian Health Professions Scholarships Program

(a) In general Paragraph (2) of section 117(c) of the Internal Revenue Code of 1986 is amended by striking or at the end of subparagraph (B), by striking the period at the end of subparagraph (C) and inserting, or, and by adding at the end the following new subparagraph: (D) the Indian Health Professions Scholarships Program under section 104 of the Indian Health Care Improvement Act.. (b) Effective date The amendment made by subsection (a) shall apply to amounts received in taxable years beginning after December 31, 2026.