To amend the Internal Revenue Code of 1986 to exclude certain Nurse Corps payments from gross income.
Summary
What This Bill Does
The bill creates short title This Act may be cited as the Nurse Corps Tax Parity Act of 2023 and creates 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. It relies on tax rate changes, definition changes, grants, and compliance mandates. The main policy areas are Regulated Industries and Healthcare.
Who Benefits and How
Regulated entities and members of the public affected by the bill could face reduced risk, Patients and health care consumers affected by the bill could gain revenue opportunities, and Public beneficiaries or protected communities affected by the clause could face reduced risk.
Who Bears the Burden and How
Federal, state, or local agencies responsible for implementing the clause would take on compliance duties.
Key Provisions
- Creates short title This Act may be cited as the Nurse Corps Tax Parity Act of 2023.
- Creates 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.
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
The bill creates short title This Act may be cited as the Nurse Corps Tax Parity Act of 2023 and creates 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.
Key Policy Areas
Regulated Industries, Healthcare
Primary Purpose
The bill creates short title This Act may be cited as the Nurse Corps Tax Parity Act of 2023 and creates 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.
Policy Domains
Whole bill
Identified Gains
- Regulated entities and members of the public affected by the bill
- Patients and health care consumers affected by the bill
- Public beneficiaries or protected communities affected by the clause
Identified Costs
- Federal, state, or local agencies responsible for implementing the clause
Sponsors
Legislative Progress
IntroducedMr. Merkley (for himself, Mr. Wicker, Mrs. Murray, Mr. Boozman, …
Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
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