H.R. 2398 — Rural Veterinary Workforce Act

This section expands the exclusion from gross income under Internal Revenue Code Section 108(f)(4) to include amounts received under the Veterinary Medicine Loan Repayment Program (7 U.S.C. 3151a)—which repays veterinary educational loans for service in veterinarian shortage situations (e.g., geographical areas or practice areas such as food animal medicine)—and under any other state loan repayment or forgiveness program intended to increase access to veterinary services in the state. The amendments apply to amounts received in taxable years beginning after December 31, 2025.