H.R. 2398

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2398 Introduced in House (IH)]

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119th CONGRESS
1st Session
H. R. 2398

To amend the Internal Revenue Code of 1986 to provide for an exclusion 
for assistance provided to participants in certain veterinary student 
loan repayment or forgiveness programs.

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IN THE HOUSE OF REPRESENTATIVES

March 27, 2025

Mr. Smith of Nebraska (for himself, Mr. Larson of Connecticut, Mrs. 
Fischbach, Mr. Panetta, Mr. Feenstra, Ms. Stansbury, Mr. Rouzer, Mr. 
Carey, Ms. Budzinski, Ms. Houlahan, Mr. Davis of North Carolina, Mr. 
Kelly of Mississippi, Mr. Finstad, and Ms. McCollum) introduced the 
following bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

A BILL

To amend the Internal Revenue Code of 1986 to provide for an exclusion 
for assistance provided to participants in certain veterinary student 
loan repayment or forgiveness programs.

Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the ``Rural Veterinary Workforce Act''.

SEC. 2. EXCLUSION FOR ASSISTANCE PROVIDED TO PARTICIPANTS IN CERTAIN 
VETERINARY STUDENT LOAN REPAYMENT OR FORGIVENESS 
PROGRAMS.

(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.
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