H.R. 1758 — Dental Loan Repayment Assistance Act of 2025

This section expands the exclusion from gross income under IRC §108(f)(4) for certain student loan repayments—previously limited to those under the National Health Service Corps Loan Repayment Program (PHSA §338I) and certain state programs—to also include amounts received under loan repayment programs awarded grants or contracts under PHSA §748(a)(2) (i.e., Dental Faculty Development and Loan Repayment Program, which supports dental faculty retention at dental schools, hospitals, and community-based sites). (Thus, such loan forgiveness for dental faculty is nontaxable for taxable years beginning after enactment.) Separately, this section directs the GAO to report to congressional committees on participation by dental providers and faculty in that program, including their retention as full-time faculty teaching and practicing in dental clinics located in dental schools, hospitals, or community-based affiliated sites.