,,ii  #aafth ,,congress  #ast ,session  
,s4 #cei  ,,in ,,the ,,senate ,,of ,,the
 ,,united ,,states  ,february #f1       
#bjai,mr4 ,cardin 7for himself and ,mr4 
,wicker7 introduced the following bill2 
which was read twice and referred to the
 ,committee on ,finance  ,a ,,bill  ,to 
amend the ,internal ,revenue ,code of   
#aihf to exclude from gross income      
certain federally subsidized loan       
repayments for dental school faculty4   
#a4 ,short title ,this ,act may be cited
 as the ,dental ,loan ,repayment        
,assistance ,act4  #b4 ,exclusion of    
certain federally subsidized loan       
repayments for dental school faculty    
7a7 ,in general ,section #ajh7;f77#d7 of
 the ,internal ,revenue ,code of #aihf  
is amended by inserting 1 under a loan  
repayment program receiving a grant or  
contract under section #gdh7;a77#b7 of  
such ,act after section #cch;,i of such 
,act4  7b7 ,conforming amendment        
,section #ajh7;f77#d7 of the ,internal  
,revenue ,code of #aihf is amended by   

striking ,national ,health ,service     
,corps loan repayment program and       
certain ,state loan repayment programs  
in the heading thereof and inserting    
certain ,federal and ,state loan        
repayment programs4  7c7 ,effective date
 ,the amendments made by this section   
shall apply to amounts received in      
taxable years beginning after the date  
of the enactment of this ,act4  7d7     
,,gao report ,the ,comptroller ,general 
of the ,united ,states shall review and 
report to the appropriate committees of 
,congress on the participation of dental
 providers and faculty in areas and     
schools receiving funding from the      
,dental ,faculty ,development and ,loan 
,repayment ,program under section       
#gdh7;a77#b7 of the ,public ,health     
,service ,act1 including the extent to  
which they remain full-time faculty     
teaching and practicing in dental       
clinics located in dental schools1      
hospitals1 or community-based affiliated
 sites after receiving funding from the 

program4