Library / Laws / 113th / hr / H.R. 3843 / Introduced in House
I
113th CONGRESS
2d Session
H. R. 3843
IN THE HOUSE OF REPRESENTATIVES
January 10, 2014Mr. Grayson introduced the following bill; which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to exclude from gross income discharges of Federal student loans as a result of veterans’ service-connected total disability that is permanent in nature.
1.
Short title
This Act may be cited as the Veteran Tax Parity Act.
2.
Exclusion from gross income for discharge of Federal student loans of veterans as a result of permanent service-connected total disability
(a)
In general
Paragraph (1) of section 108(f) of the Internal Revenue Code of
1986 is amended by inserting or if such discharge resulted from an individual having a service-connected total disability that is permanent in nature as determined by the Secretary of Veterans Affairs before the period at the end.