S. 359Senate116th Congress (2019-2021)In Committee

Dental Loan Repayment Assistance Act

Introduced February 6, 2019

AI-Generated Summary

Updated April 14, 2026 at 1:25 AM UTC

The Dental Loan Repayment Assistance Act would change the tax code so that loan repayments received by dental school faculty through certain federally‑funded loan repayment programs are not counted as taxable income. This tax exclusion applies to faculty who receive payments under the Dental Faculty Development and Loan Repayment Program or similar federal or state programs. The change would take effect for tax years beginning after the law is enacted and includes a requirement for a GAO report on how the program is used.

Key Provisions

  • Amends the Internal Revenue Code to exclude from gross income loan repayments made to dental school faculty under loan repayment programs that receive a grant or contract under the Public Health Service Act.
  • Updates the code’s heading to refer to “certain federal and state loan repayment programs” instead of only specific programs.
  • Sets the exclusion to apply to payments received in taxable years after the law’s enactment.
  • Requires the Government Accountability Office to report on the participation of dental faculty in the program and whether they remain full‑time faculty after receiving loan repayment assistance.

Legislative Activity

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1 earlier action
SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S921)

February 6, 2019

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SenateIntro Referral

Introduced in Senate

February 6, 2019

SenateIntro Referral

Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S921)

February 6, 2019

Floor Debate

3 members

What members said about S. 359 on the floor

1 Republican2 Democrats
Benjamin L. Cardin
Sen. Benjamin L. CardinD-MD · Feb 6, 2019

Mr. President, I rise today with my colleague Senator Wicker to bring your attention to our proposed Dental Loan Repayment Assistance Act. This legislation will provide incentives for dental and…

Benjamin L. Cardin
Sen. Benjamin L. CardinD-MD · Feb 6, 2019

Mr. President, I rise today with my colleague Senator Wicker to bring your attention to our proposed Dental Loan Repayment Assistance Act. This legislation will provide incentives for dental and…

Susan M. Collins
Sen. Susan M. CollinsR-ME · Feb 6, 2019

Mr. President, I rise today to discuss the Reviving America's Scenic Byways Act, a bill I have introduced with my colleague from Maryland, Senator Cardin. Our bill seeks to revive the long- dormant…

Richard J. Durbin
Sen. Richard J. DurbinD-IL · Feb 6, 2019

Mr. President, I ask unanimous consent that the text of the bill be printed in the Record.

Bill Text

Latest available legislative text

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Introduced in SenateIssued February 6, 2019

II

116th CONGRESS

1st Session

S. 359

IN THE SENATE OF THE UNITED STATES

February 6, 2019

Mr. Cardin (for himself and Mr. Wicker) introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To amend the Internal Revenue Code of 1986 to exclude from gross income certain federally subsidized loan repayments for dental school faculty.

1.

Short title

This Act may be cited as the Dental Loan Repayment Assistance Act.

2.

Exclusion of certain federally subsidized loan repayments for dental school faculty

(a)

In general

Section 108(f)(4) of the Internal Revenue Code of 1986 is amended by inserting , under a loan repayment program receiving a grant or contract under section 748(a)(2) of such Act after section 338I of such Act.

(b)

Conforming amendment

Section 108(f)(4) of the Internal Revenue Code of 1986 is amended by striking National Health Service Corps loan repayment program and certain State loan repayment programs in the heading thereof and inserting certain Federal and State loan repayment programs.

(c)

Effective date

The amendments made by this section shall apply to amounts received in taxable years beginning after the date of the enactment of this Act.

(d)

GAO report

The Comptroller General of the United States shall review and report to the appropriate committees of Congress on the participation of dental providers and faculty in areas and schools receiving funding from the Dental Faculty Development and Loan Repayment Program under section 748(a)(2) of the Public Health Service Act, including the extent to which they remain full-time faculty teaching and practicing in dental clinics located in dental schools, hospitals, or community-based affiliated sites after receiving funding from the program.