Code Section 108(f)(4)

Code Section	Effective Date	Name of Act	Name of Provision
108(f)(4)	12/31/2008	Patient Protection and Affordable Care Act	Exclusion for Assistance Provided to Participants inState Student Loan Repayment Programs for Certain Health Professionals

Exclusion for Assistance Provided to Participants in State Student Loan Repayment Programs for Certain Health Professionals

Explanation of Provision

The provision modifies the gross income exclusion for amounts received under the National Health Service Corps loan repayment program or certain State loan repayment programs to include any amount received by an individual under any 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 the State).

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