Targeting health workforce loan repayment assistance to hardest-hit States

(a) Loan repayment program for substance use disorder treatment workforce Section 781 of the Public Health Service Act (42 U.S.C. 295h) is amended— (1) in subsection (b), by adding at the end the following: (3) Tax liability The amount of a payment made under this section on behalf of an individual shall not be considered income for any purpose under the Internal Revenue Code of 1986.; and (2) in subsection (j), by striking $40,000,000 for each of fiscal years 2026 through 2030 and inserting $65,000,000 for each of fiscal years 2027 through 2031. (b) Training demonstration program Section 760(g) of the Public Health Service Act (42 U.S.C. 294k(g)) is amended to read as follows: (g) Appropriations (1) In general To carry out this section (other than paragraph (2)), there is authorized to be appropriated, and there is appropriated, out of any monies in the Treasury not otherwise appropriated, $10,000,000 for each of fiscal years 2027 through 2030. (2) States with highest drug overdose death rates (A) In general To carry out the program under this section with respect to grantees located in States described in subparagraph (B), there is authorized to be appropriated, and there is appropriated, out of any monies in the Treasury not otherwise appropriated, $20,000,000 for each of fiscal years 2027 through 2030. (B) States described A State described in this subparagraph is a State that is among the top 10 States in terms of highest per capita drug poisoning deaths in each of calendar years 2023, 2024, and 2025, based on the most recent data available from the Centers for Disease Control and Prevention. (C) Application of section Except as provided in this paragraph, the requirements of this section otherwise applicable to grantees under this section shall apply to grantees receiving assistance under this paragraph..