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HR 3590 EAS/PP
SEC. 10908. EXCLUSION FOR ASSISTANCE PROVIDED TO
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PARTICIPANTS IN STATE STUDENT LOAN RE-
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PAYMENT PROGRAMS FOR CERTAIN HEALTH
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PROFESSIONALS.
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(a) I
N
G
ENERAL
.--Paragraph (4) of section 108(f) of
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the Internal Revenue Code of 1986 is amended to read as
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follows:
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``(4) P
AYMENTS UNDER NATIONAL HEALTH SERV
-
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ICE CORPS LOAN REPAYMENT PROGRAM AND CERTAIN
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STATE LOAN REPAYMENT PROGRAMS
.--In the case of
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an individual, gross income shall not include any
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amount received under section 338B(g) of the Public
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Health Service Act, under a State program described
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in section 338I of such Act, or under any other State
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loan repayment or loan forgiveness program that is
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intended to provide for the increased availability of
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health care services in underserved or health profes-
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sional shortage areas (as determined by such State).''.
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(b) E
FFECTIVE
D
ATE
.--The amendment made by this
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section shall apply to amounts received by an individual
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in taxable years beginning after December 31, 2008.
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SEC. 10909. EXPANSION OF ADOPTION CREDIT AND ADOP-
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TION ASSISTANCE PROGRAMS.
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(a) I
NCREASE IN
D
OLLAR
L
IMITATION
.--
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(1) A
DOPTION CREDIT
.--
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