Click any annotated section or its icon to see analysis.
Referenced Laws
section 108(f)
section 117(c)(2)
Section 1
1. Short title This Act may be cited as the Nurse Corps Tax Parity Act of 2023.
Section 2
2. Tax treatment of certain Nurse Corps payments Paragraph (4) of section 108(f) of the Internal Revenue Code of 1986 is amended by striking 338B(g) and inserting 338B(g) or 846. Subparagraph (A) of section 117(c)(2) of the Internal Revenue Code of 1986 is amended by striking the Public Health Service Act and inserting the Public Health Service Act or the scholarship program under section 846 of such Act. The amendments made by this section shall apply to amounts received in taxable years beginning after the date of the enactment of this Act.