WASHINGTON – U.S. Senators Roger Wicker, R-Miss., and Jeff Merkley, D-Ore., Co-Chairs of the Senate Nursing Caucus, introduced the Nurse Corps Tax Parity Act. This legislation would ensure that nurses in the federal Nurse Corps do not need to pay income tax on their student loan repayments and scholarships.

“Nurses are essential to the U.S. health care system,” said Senator Wicker. “The nationwide shortage of nurses has made clear just how vital having skilled and hardworking health care professionals is to keeping our country running, especially in rural Mississippi. The Nurse Corps Tax Parity Act would expand opportunity and affordability for America’s future nurses by removing the tax for Nurse Corps student loan repayments.”

“As the husband of a nurse, I know frontline nurses are the backbone of our communities, helping patients and families through both joyous and challenging times,” said Senator Merkley. “Nurse Corps members build healthier communities in the areas of greatest need, but these heroes are unfairly taxed in ways other health professionals are not. The bipartisan Nurse Corps Tax Parity Act ends this unjust disparity and ensures nurses receive the fair treatment they deserve.” 

“Every nurse who chooses to serve in an underserved community is making a powerful commitment—to patients, to equity, and to the future of health care. The reintroduction of the Nurse Corps Tax Parity Act is a meaningful step toward recognizing that commitment. Removing this unfair tax burden honors the selfless work of nurses and helps ensure that more of them can afford to answer the call to care where they are needed most. We’re grateful to lawmakers for standing with nurses and supporting a stronger, more equitable health system,” said Jennifer Mensik Kennedy, PhD, MBA, RN, NEA-BC, FAAN, President, American Nurses Association.

“As we strive to address our nation’s healthcare needs, particularly in critical shortage facilities, health professional shortage areas, and medically underserved regions, supporting the nursing workforce is essential,” said Dr. Deborah Trautman, President and CEO of the American Association of Colleges of Nursing. “This bipartisan legislation is a strong step forward and underscores the value the Nurse Corps has on meeting patient needs across the country."

The National Health Service Corps (NHSC) and the Nurse Corps are programs administered by the Health Resources and Services Administration (HRSA) aimed at delivering critical health care services in underserved areas. Both corps programs offer scholarships and loan repayment for health care providers in exchange for service in these areas. Though the NHSC and Nurse Corps tout similar missions and programming offerings, NHSC scholarships and loan repayment programs are not subject to federal income tax, while those from Nurse Corps are.

Click here to view the full text of the legislation.