PlainBillCongress, translated.Legislation. Context. Public interest.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.
Congressional Research Service
No official summary is available in the imported record yet.
People & committees
Rep. Van Drew, Jefferson [R-NJ-2] · R–NJ
Legislative record
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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.
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.
Introduced in House
Introduced in House
Primary sources
Text links open the official source. We also preserved the text version used in the PlainBill explanation below.
Source last updated: Oct 4, 2025. Consult Congress.gov for the current record.
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PlainBill explanation
Based on the full Introduced in House · 2025-02-27 text. This explanation has not received human editorial review. This overview describes the proposal’s major provisions; it does not establish what its real-world effects would be.
The Dental Loan Repayment Assistance Act of 2025 proposes adding certain federally subsidized dental faculty loan repayments to an existing tax exclusion provision. As indicated by the bill's exclusion heading, the intended treatment is to keep qualifying repayment assistance out of taxable income. The bill adds language covering loan repayment programs awarded specified federal grants or contracts; the existing tax rule and its full eligibility conditions are not supplied. It would also require a report to Congress on participation in the dental faculty program and whether recipients continue teaching and practicing as full-time faculty.
This Act may be cited as the Dental Loan Repayment Assistance Act of 2025.
Exclusion of certain federally subsidized loan repayments for dental school faculty
by inserting , under a loan repayment program awarded a grant or contract under section 748(a)(2) of such Act after section 338I of such Act.
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
including the extent to which such individuals 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.
The bill would amend section 108(f)(4) of the Internal Revenue Code by inserting language covering a loan repayment program awarded a grant or contract under section 748(a)(2) of the Public Health Service Act, after the reference to section 338I. It would also rename the tax provision's heading to refer to certain federal and state loan repayment programs. The existing tax provision is not reproduced in the supplied sources, so its complete operation and eligibility rules cannot be determined here.
Section 108(f)(4) of the Internal Revenue Code of 1986 is amended— (1) in the heading, by striking Payments under national health service corps loan repayment program and certain state loan repayment programs and inserting Certain Federal and State loan repayment programs, and (2) by inserting , under a loan repayment program awarded a grant or contract under section 748(a)(2) of such Act after section 338I of such Act.
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))
If enacted, the tax amendments would apply to amounts received in tax years beginning after enactment. The trigger is the beginning of the tax year, rather than simply the date a payment is received.
The amendments made by this section shall apply to amounts received in taxable years beginning after the date of the enactment of this Act.
The Comptroller General would have to review dental provider and faculty participation in areas and schools funded by the Dental Faculty Development and Loan Repayment Program, and report to the appropriate congressional committees.
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))
The review would examine the extent to which recipients remain full-time faculty teaching and practicing in dental clinics at dental schools, hospitals, or community-based affiliated sites after receiving program funding. This is a reporting requirement; it does not establish that the tax change would increase faculty retention.
including the extent to which such individuals 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.
The supplied actions snapshot, updated October 4, 2025, records introduction in the House on February 27, 2025, and referral that day to the Ways and Means and Energy and Commerce committees for provisions within their respective jurisdictions.
Source snapshot updated 2025-10-04T08:06:06Z.
2025-02-27: Introduced in House
2025-02-27: 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 closer look
Reviewed version: Introduced in House · 2025-02-27. These findings describe provisions and who may benefit; they are not judgments of waste, corruption, or motive.
This review covers the supplied bill text. “None identified” does not rule out provisions in later versions or accompanying reports and disclosures.
Provisions outside the bill’s main subject, or policy changes attached to appropriations.
None identified in the reviewed text
No unrelated provision or policy change attached to appropriations was identified after reviewing the complete supplied introduced text. This conclusion is limited to that version and does not establish absence in other versions or accompanying materials.
Spending directed to particular recipients or places outside ordinary competitive or formula-based allocation.
None identified in the reviewed text
No congressionally directed spending for particular recipients or places was identified after reviewing the complete supplied introduced text. This conclusion is limited to that version; the source set cannot establish formal earmark status or absence in other versions or accompanying materials.
Narrow exceptions, exemptions, or preferential treatment that warrant a closer look.
Findings to examine
A narrow tax benefit related to the bill's main policy is identified below. This classification does not imply impropriety.
The bill proposes favorable tax treatment for certain dental school faculty loan repayments by adding language covering loan repayment programs awarded specified federal grants or contracts to an existing tax exclusion provision. The beneficiary class is recipients of qualifying repayments through those programs, and the benefit is the proposed exclusion of that assistance from taxable income. This narrow tax benefit is the bill's central policy. The exclusion heading and amendment support that intended treatment, but complete eligibility and application depend on statutory provisions not reproduced here.
Exclusion of certain federally subsidized loan repayments for dental school faculty
Section 108(f)(4) of the Internal Revenue Code of 1986 is amended—
by inserting , under a loan repayment program awarded a grant or contract under section 748(a)(2) of such Act after section 338I of such Act.
Full text preserved for this analysis. Legislative record snapshot: Oct 4, 2025. How PlainBill uses AI