Congress quietly expands tax breaks for nurses in underserved areas
H.R. 3145 — Nurse Corps Tax Parity Act of 2025 · Filed by Brian Fitzpatrick (R-PA) · 7 cosponsors · Introduced May 1, 2025 · Referred to committee
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What it does
This bill amends the tax code to exclude certain Nurse Corps scholarship and loan-repayment payments from taxable income, bringing them into parity with existing Public Health Service loan-forgiveness programs. Nurses who receive these payments will no longer owe federal income tax on them, effectively providing a tax benefit to program participants.
Why we flagged it
The bill's sole operative mechanism is a tax exclusion for Nurse Corps participants. It is a straightforward tax-code amendment that extends existing income-exclusion treatment to a specific federal healthcare workforce program.
What the text implies
- The bill references 'section 846' of the Public Health Service Act without restating its scope; the actual eligibility and payment structure of the Nurse Corps program is defined in that external statute, not in this bill. The tax benefit applies only to payments that qualify under section 846 as written.
- By excluding Nurse Corps payments from gross income, the bill reduces federal tax revenue from participating nurses. The fiscal impact depends on program enrollment and average payment amounts, which are not specified in the bill.
The full analysis lists 3 implications of this text.
Who stands to gain
nurses participating in the Nurse Corps program