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119-s-1548119th CongressWALLET

Nurse Corps Tax Parity Act of 2025

Sponsored By: Senator Wicker, Roger F. [R-MS]

Introduced

Summary

Makes Nurse Corps scholarship payments tax-free like other Nurse Corps awards. This bill would expand the tax exclusion in the Internal Revenue Code to cover scholarship payments made under section 846 of the Public Health Service Act. That change would align the tax treatment of section 846 scholarships with existing Nurse Corps payments that are already excluded from gross income.

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The change would help nursing students and other scholarship recipients by removing federal income tax on those scholarship amounts. It would take effect for amounts received in taxable years beginning after the date of enactment.

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Tax-free Nurse Corps Scholarships

If enacted, you would be able to exclude Nurse Corps payments and scholarships you get under section 846 from your taxable income. This would treat section 846 scholarships the same as other existing Nurse Corps payments for tax purposes. The change would apply to amounts received in taxable years beginning after the law's enactment. It does not create new funding or change who is eligible for the scholarship.

Sponsors & CoSponsors

Sponsor

Wicker, Roger F. [R-MS]

MS • R

Cosponsors

  • Sen. Merkley, Jeff [D-OR]

    OR • D

    Sponsored 5/1/2025

  • Sen. Ossoff, Jon [D-GA]

    GA • D

    Sponsored 9/3/2025

Roll Call Votes

No roll call votes available for this bill.

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