Sec. 10908. EXCLUSION FOR ASSISTANCE PROVIDED TO PARTICIPANTS IN STATE STUDENT LOAN REPAYMENT PROGRAMS FOR CERTAIN HEALTH PROFESSIONALS
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## SEC. 10908 EXCLUSION FOR ASSISTANCE PROVIDED TO PARTICIPANTS IN STATE STUDENT LOAN REPAYMENT PROGRAMS FOR CERTAIN HEALTH PROFESSIONALS ###
(a)In General Paragraph
(4)of section 108(f) of the Internal Revenue Code of 1986 is amended to read as follows: > > #### “(4) Payments under national health service corps loan repayment program and certain State loan repayment programs > > In the case of an individual, gross income shall not include any amount received under section 338B(g) of the Public Health Service Act, under a State program described in section 338I of such Act, or under any other State loan repayment or loan forgiveness program that is intended to provide for the increased availability of health care services in underserved or health professional shortage areas (as determined by such State).” > . ###
(b)Effective Date **[**[26 U.S.C. 108 note](/us/usc/t26/s108)**]** The amendment made by this section shall apply to amounts received by an individual in taxable years beginning after December 31, 2008.
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Sec. 10908
EXCLUSION FOR ASSISTANCE PROVIDED TO PARTICIPANTS IN STATE STUDENT LOAN REPAYMENT PROGRAMS FOR CERTAIN HEALTH PROFESSIONALS
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