S.1080 - Dental Loan Repayment Assistance Act of 2025 (119th Congress)
Summary
S.1080, 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 Senate and referred to the Committee on Finance.
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 teach at dental schools, particularly in underserved areas. A GAO report is mandated to assess the program's effectiveness.
Potential Benefits
- Attract and Retain Dental Faculty: The tax exclusion may make teaching positions more attractive to dentists.
- Support Dental Education: By incentivizing dentists to teach, the bill could improve the quality of dental education.
- Address Dental Shortages: The focus on faculty in schools and clinics in underserved areas could help alleviate dental care shortages.
- Improve Access to Care: By supporting dental schools and clinics, the bill could improve access to dental care for the public.
- Provide Financial Relief: The tax exclusion provides financial relief to dental school faculty.
Most Benefited Areas:
Potential Disadvantages
- Potential Revenue Loss: Excluding loan repayments from gross income could reduce federal tax revenue.
- Limited Scope: The bill only benefits a specific group (dental school faculty) and may not address broader healthcare workforce issues.
- Complexity: Amending the tax code can create complexity and potential for unintended consequences.
- Administrative Burden: Implementing and overseeing the loan repayment program and tax exclusion could create an administrative burden.
- Potential for Abuse: There is a potential for abuse if the program is not properly monitored and enforced.
Constitutional Alignment
The bill appears to align with the general welfare clause of the Constitution (Preamble). Congress has the power to tax and spend for the general welfare, and this bill could be seen as promoting public health by supporting dental education and access to care. Article I, Section 8, Clause 1 grants Congress the power to lay and collect taxes, duties, imposts and excises, to pay the debts and provide for the common defense and general welfare of the United States.
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).