S. 1080 — Dental Loan Repayment Assistance Act of 2025

This section amends IRC §108(f)(4) to exclude from gross income loan repayments provided under the Dental Faculty Loan Repayment Program (i.e., authorized by §748(a)(2) of the Public Health Service Act, 42 U.S.C. 293k-2(a)(2)), which supports recruitment and retention of full-time dental school faculty through federal repayment of education loans. The section also makes a conforming change to the provision heading and directs the Government Accountability Office (GAO) to report to Congress on program participants' service as full-time faculty in dental schools, hospitals, or community-based sites; the amendments apply to amounts received in taxable years beginning after enactment.