Dental Loan Repayment Assistance Act of 2023

S 2172, the Dental Loan Repayment Assistance Act of 2023, modifies federal tax law to exclude loan repayments received by dental school faculty from taxable income. It directly affects dental school faculty participating in federal or state loan repayment programs funded under section 748(a)(2) of the Public Health Service Act. The key provision amends the Internal Revenue Code to create this tax exclusion for repayments under such programs, while requiring a GAO report to track whether participants remain full-time faculty in dental schools or affiliated clinics after receiving funds. This change aims to reduce financial barriers for dental educators without altering program eligibility or funding levels.