Dental Loan Repayment Assistance Act of 2025

This bill amends the Internal Revenue Code to exclude from gross income certain federally subsidized loan repayments for dental school faculty. It also requires a report on the program's effectiveness.

Sec. 2, Exclusion of certain federally subsidized loan repayments for dental school faculty: This section modifies the tax code to exclude from taxable income loan repayments received under a program that gets a grant or contract under section 748(a)(2) of the Public Health Service Act. It updates the heading of the relevant tax code section to reflect this change. The new rule applies to amounts received in tax years starting after the bill is enacted. The Comptroller General must review and report to Congress on how many dental providers and faculty participate in the Dental Faculty Development and Loan Repayment Program under section 748(a)(2) of the Public Health Service Act, and whether they stay as full-time faculty teaching and practicing in dental clinics at dental schools, hospitals, or community-based affiliated sites after getting funding.