Bill · S. 1548· Senate(119-S-1548)
Nurse Corps Tax Parity Act of 2025
- Introduced
- 5/1/2025
- Last activity
- 5/1/2025 — Read twice and referred to the Committee on Finance.
- Sponsored by
- Roger Wicker
- Cosponsors
- - 0 - 2
- Introduced
- In Committee
What this bill would do
The Nurse Corps Tax Parity Act of 2025 is a bill designed to change the Internal Revenue Code of 1986. It aims to exclude specific Nurse Corps payments from a person's gross income. These changes apply to certain payments and qualified scholarships under section 846 of the Public Health Service Act. The law would take effect for taxable years starting after the bill is enacted.
Yes· 3 of 12
Would students be better off under this?+6
Provides direct tax benefits for those receiving nursing scholarships under the Public Health Service Act.
Would people in their twenties and thirties be better off under this?+5
Particularly beneficial for nursing students and early-career nurses receiving scholarships and corps payments.
Would households on low incomes be better off under this?+4
Provides tax relief to those entering the medical profession who may have limited initial income.
The opposite
Does this reduce what the federal government owes?-1
Reducing taxable income slightly reduces federal tax revenue.
Who it would affect, and how
Potential Positive Impacts for People
-
Tax Exclusion for Nurse Corps Payments: By amending section 108(f) of the Internal Revenue Code of 1986, certain Nurse Corps payments are excluded from gross income, which reduces the taxable income for those receiving these payments (Section 2(a)).
-
Tax Treatment for Scholarships: The bill amends section 117(c)(2) of the Internal Revenue Code of 1986 to include the scholarship program under section 846 of the Public Health Service Act as a qualified scholarship (Section 2(b)).
Potential Negative Impacts for People
- No negative impacts for people are explicitly mentioned in the provided text.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Demographic And Interest Groups
- Good For Students+6Good For Young Adults+5Good For Low Income Households+4Good For Women+4Good For Middle Aged+3Good For Middle Class Households+3Good For Rural Residents+2Good For Men+1
- Education And Technology
- Improves College Affordability+3
- Economy And Finance
- Reduces Middle Class Taxes+2Increases Job Creation+1Reduces National Debt-1
- Healthcare
- Improves Healthcare Access+2
- 9/3/2025
- 1 Cosponsor added.
- 5/1/2025
- Read twice and referred to the Committee on Finance.
- 1 Cosponsor added.
- Introduced in Senate
One bill Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.
Jeff MerkleyDemocrat · Oregon
Jon OssoffDemocrat · Georgia