H.R.1758 - Dental Loan Repayment Assistance Act of 2025 (119th Congress)
Summary
H.R.1758, the Dental Loan Repayment Assistance Act of 2025, aims to amend the Internal Revenue Code of 1986. The amendment would exclude certain federally subsidized loan repayments for dental school faculty from their gross income. This bill was introduced in the House of Representatives and referred to the Committees on Ways and Means, and Energy and Commerce.
Expected Effects
The bill, if enacted, would provide a tax benefit to dental school faculty who receive loan repayments through specific federal programs. This could incentivize more dentists to pursue careers in dental education. A GAO report is mandated to assess the participation and retention of dental professionals in these programs.
Potential Benefits
- Attracts and retains qualified dental faculty by reducing their tax burden related to loan repayment.
- Encourages dentists to teach and practice in underserved areas, improving access to dental care.
- Potentially increases the number of dental school faculty, addressing faculty shortages.
- May improve the quality of dental education by attracting talented individuals.
- Could lead to better oral health outcomes in communities served by participating faculty.
Most Benefited Areas:
Potential Disadvantages
- Potential cost to the federal government due to reduced tax revenue.
- May disproportionately benefit dental school faculty compared to other professions with similar loan repayment programs.
- The GAO report may reveal inefficiencies or unintended consequences of the program.
- Possible administrative burden associated with implementing and overseeing the tax exclusion.
- The effectiveness of the program in retaining faculty long-term is uncertain.
Constitutional Alignment
The bill appears to align with the general welfare clause of the Constitution (Preamble), as it aims to improve public health by incentivizing dental professionals to serve as faculty. Article I, Section 8 grants Congress the power to lay and collect taxes, and this bill modifies the tax code. The bill does not appear to infringe on any specific constitutional rights or limitations.
Impact Assessment: Things You Care About ⓘ
This action has been evaluated across 19 key areas that matter to you. Scores range from 1 (highly disadvantageous) to 5 (highly beneficial).