# 119-s-1548: Nurse Corps Tax Parity Act of 2025

119-s-1548, Nurse Corps Tax Parity Act of 2025, is a 119th Congress bill sponsored by Sen. Wicker, Roger F. [R-MS] (R-MS); status introduced; PRIA reads it as touching household money (as of 2025-12-20).

- Canonical: https://policyrisk.com/legislation/119-s-1548
- As of: 2025-12-20
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-1548
- Congress: 119
- Title: Nurse Corps Tax Parity Act of 2025
- Status: introduced
- Introduced: 2025-05-01
- Sponsor: Sen. Wicker, Roger F. [R-MS] (R-MS)
- Cosponsors: 2
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2025-12-20

## 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. 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.

## Cosponsors (2)

- Sen. Merkley, Jeff [D-OR] (D-OR), 2025-05-01T00:00:00.000Z
- Sen. Ossoff, Jon [D-GA] (D-GA), 2025-09-03T00:00:00.000Z

## Provisions PRIA read

- Tax-free Nurse Corps Scholarships: benefit, low. 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…

## Related bills

- 119-s-2296: National Defense Authorization Act for Fiscal Year 2026
- 119-s-4784: National Defense Authorization Act for Fiscal Year 2027
- 119-s-1552: Living Donor Protection Act of 2025
- 119-s-1241: Sanctioning Russia Act of 2025
- 119-s-2858: SHINE for Autumn Act of 2025
- 119-s-383: JOBS Act of 2025

## Sources
- [119-s-1548 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/1548)

## Related
- [119-s-2296: National Defense Authorization Act for Fiscal Year 2026](https://policyrisk.com/legislation/119-s-2296)
- [119-s-4784: National Defense Authorization Act for Fiscal Year 2027](https://policyrisk.com/legislation/119-s-4784)
- [119-s-1552: Living Donor Protection Act of 2025](https://policyrisk.com/legislation/119-s-1552)
- [119-s-1241: Sanctioning Russia Act of 2025](https://policyrisk.com/legislation/119-s-1241)
- [119-s-2858: SHINE for Autumn Act of 2025](https://policyrisk.com/legislation/119-s-2858)
- [119-s-383: JOBS Act of 2025](https://policyrisk.com/legislation/119-s-383)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-1548 (as of 2025-12-20).