I 119th CONGRESS 1st Session H. R. 2398 IN THE HOUSE OF REPRESENTATIVES March 27, 2025 Mr. Smith of Nebraska (for himself, Mr. Larson of Connecticut , Mrs. Fischbach , Mr. Panetta , Mr. Feenstra , Ms. Stansbury , Mr. Rouzer , Mr. Carey , Ms. Budzinski , Ms. Houlahan , Mr. Davis of North Carolina , Mr. Kelly of Mississippi , Mr. Finstad , and Ms. McCollum ) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to provide for an exclusion for assistance provided to participants in certain veterinary student loan repayment or forgiveness programs. 1. Short title This Act may be cited as the “Rural Veterinary Workforce Act”. 2. Exclusion for assistance provided to participants in certain veterinary student loan repayment or forgiveness programs (a) In general Section 108(f)(4) of the Internal Revenue Code of 1986 is amended— (1) by striking “or” after “such Act,”; (2) by striking the period at the end and inserting “, under section 1415A of the National Agricultural Research, Extension, and Teaching Policy Act of 1977 (7 U.S.C. 3151a), or under any other State loan repayment or loan forgiveness program that is intended to provide for increased access to veterinary services in such State.”; and (3) by striking “ state ” in the heading and inserting “ other ”. (b) Effective date The amendments made by this section shall apply to amounts received by an individual in taxable years beginning after December 31, 2025.