US SB1080

Amends Internal Revenue Code Section 108(f)(4) to exclude loan repayments from gross income for dental school faculty participating in the Dental Faculty Development and Loan Repayment Program under Section 748(a)(2) of the Public Health Service Act

Applies to amounts received in taxable years beginning after the date of enactment

Requires the Government Accountability Office to report to Congress on participation of dental providers and faculty in the program, including retention rates of full-time faculty at dental schools, hospitals, and community-based sites

Introduced March 14, 2025 by Senator Wicker (R-MS) with Senator Durbin (D-IL) as cosponsor; referred to Senate Finance Committee