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Tax Relief for Indian Health Service Healthcare Professionals

New rules exempt payments from loan repayment and scholarship programs for Indian Health Service healthcare professionals from income tax. This means individuals participating in these programs will keep more of their money, as they won't pay taxes on these benefits. The changes aim to encourage work in healthcare in Native American communities.
Key points
Payments received under the Indian Health Service Loan Repayment Program will no longer be subject to income tax.
Amounts received from the Indian Health Professions Scholarships Program will also be excluded from taxable income.
These changes apply to payments made after the act's enactment date and amounts received in tax years beginning after December 31, 2021.
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Additional Information
Print number: 117_S_2874
Sponsor: Sen. Cortez Masto, Catherine [D-NV]
Process start date: 2021-09-28
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Summarized by: gemini-2.5-flash-preview-05-20
Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

Indian Health Service Health Professions Tax Fairness Act of 2021

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 117_S_2874.

Which chamber initiated this legislation?

This legislation was initiated in the Senate.

When did the legislative process begin?

The process officially started on 2021-09-28.

What are the main provisions?

Key points include:

  • Payments received under the Indian Health Service Loan Repayment Program will no longer be subject to income tax.
  • Amounts received from the Indian Health Professions Scholarships Program will also be excluded from taxable income.
  • These changes apply to payments made after the act's enactment date and amounts received in tax years beginning after December 31, 2021.
What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Sen. Cortez Masto, Catherine [D-NV].

What is the latest detailed status?

The latest detailed status is: Introduced in Senate

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-29.

CATEGORIES

Taxes Health