Sec. 12. Exclusion from gross income for payments under Indian health service loan repayment program
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/bill/118/hr/8318/ih/section-12·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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(4)of section 108(f) of the Internal Revenue Code of 1986 is amended by inserting under section 108 of the Indian Health Care Improvement Act, after 338I of such Act, . The heading for section 108(f)(4) of such Code is amended by inserting before , Indian health service loan repayment program, . and certain The amendments made by this section shall apply to payments made after the date of the enactment of this Act.