S. 1163 — Rural Veterinary Workforce Act

This section expands the exclusion from gross income under IRC §108(f)(4) for amounts received as qualified student loan repayments or forgiveness to include payments 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 (previously limited to general state programs). The amendments apply to amounts received in taxable years beginning after December 31, 2025.