|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
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).