H.R. 1285House117th Congress (2021-2023)In Committee

Dental Loan Repayment Assistance Act

Introduced February 24, 2021

AI-Generated Summary

Updated February 7, 2026 at 11:13 PM UTC

The Dental Loan Repayment Assistance Act changes the tax code so that dental school faculty who receive federally subsidized loan repayment assistance can exclude those repayments from their taxable income. It updates the language in the Internal Revenue Code to cover loan programs funded under the Public Health Service Act and expands the reference to include both federal and state loan repayment programs. The bill also directs the Government Accountability Office to report on how dental faculty use these programs and whether they remain full‑time teachers and clinicians.

Key Provisions

  • Amends IRC §108(f)(4) to specify that loan repayments received under a grant or contract under section 748(a)(2) are excluded from gross income for dental school faculty
  • Updates the heading of §108(f)(4) to refer to “certain federal and state loan repayment programs” instead of specific programs
  • Sets the exclusion to apply to taxable years beginning after the law’s enactment
  • Requires the GAO to report on participation of dental faculty in the Dental Faculty Development and Loan Repayment Program and their continued full‑time status

Legislative Activity

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2 earlier actions
HouseCommittee Latest Action

Referred to the Subcommittee on Health.

February 25, 2021

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HouseIntro Referral

Introduced in House

February 24, 2021

HouseIntro Referral

Referred to the Committee on Ways and Means, and in addition to the Committee on Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

February 24, 2021

HouseCommittee

Referred to the Subcommittee on Health.

February 25, 2021

Floor Debate

1 member

What members said about H.R. 1285 on the floor

1 Democrat
Sheila Jackson Lee
Rep. Sheila Jackson LeeD-TX-18 · Apr 15, 2021

Mr. Speaker, I rise in support of H.R. 189, the John Lewis NIMHD Research Endowment Revitalization Act of 2021, which expands eligibility for research endowments available through the National…

Bill Text

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Introduced in HouseIssued February 24, 2021

I

117th CONGRESS

1st Session

H. R. 1285

IN THE HOUSE OF REPRESENTATIVES

February 24, 2021

Ms. Clarke of New York (for herself, Mr. Gosar, Ms. Meng, and Mr. Simpson) introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committee on Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned

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 (42 U.S.C. 293k–2(a)(2)), 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.