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S 1419 102th Congress Senate

A bill to amend the Internal Revenue Code of 1986 to allow a deduction for amounts paid by a health care professional as interest on student loans if the professional agrees to practice medicine for…

Official title: A bill to amend the Internal Revenue Code of 1986 to allow a deduction for amounts paid by a health care professional as interest on student loans if the profe… Show full official titleShow less

Official title: A bill to amend the Internal Revenue Code of 1986 to allow a deduction for amounts paid by a health care professional as interest on student loans if the professional agrees to practice medicine for at least 2 years in a rural community.

Introduced: June 28, 1991 See on congress.gov
Taxation EducationHealthIncome taxInterest
More subjectsShow fewer subjects
Medical educationNurse practitionersNursesPhysiciansPhysicians' assistantsRural public healthStudent loan fundsTax deductions
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This bill died when the 102nd Congress ended
It never became law before the 102nd Congress (1991–1992) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 28, 1991
Read twice and referred to the Committee on Finance.
Jun 28, 1991
Introduced in Senate
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 Latest action June 28, 1991

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow an itemized deduction for personal interest paid on an education loan by a health care professional (medical doctor, registered nurse, nurse-practitioner, or physician's assistant) performing services in a rural community or on certain Indian reservations for at least 24 consecutive months under a written agreement. Limits such deduction to $5,000.

Allows the computation of such deduction in determining adjusted gross income.

 Related & companion bills 1
  • S 1401 Identical bill A bill to amend the Internal Revenue Code of 1986 to allow a deduction for amounts paid by a health care professional a…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Grassley, Chuck
Iowa · Jun 28, 1991
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APA
U.S. Congress. (2026). S. 1419: A bill to amend the Internal Revenue Code of 1986 to allow a deduction for amounts paid by a health care professional as interest on student loans if the professional agrees to practice medicine for at least 2 years in a rural community.. 102nd Congress. Open America. https://openamerica.io/bill/102-S-1419/
MLA
"S. 1419: A bill to amend the Internal Revenue Code of 1986 to allow a deduction for amounts paid by a health care professional as interest on student loans if the professional agrees to practice medicine for at least 2 years in a rural community.." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-S-1419/.
Bluebook (legal)
S. 1419, 102nd Cong. (2026), https://openamerica.io/bill/102-S-1419/.
Markdown link
[S. 1419: A bill to amend the Internal Revenue Code of 1986 to allow a deduction for amounts paid by a health care professional as interest on student loans if the professional agrees to practice medicine for at least 2 years in a rural community.](https://openamerica.io/bill/102-S-1419/)
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