This bill makes a Veterans Health Administration employee who provides patient care services in a position for which recruitment or retention of qualified personnel is difficult eligible for undergraduate and graduate education loan reduction under the Education Debt Reduction Program. (Currently, such loan reduction is available only for a course or training leading to a degree that qualifies the individual for a patient care services position.) The bill increases the five-year amount of education debt reduction payments made to or for a program participant from $120,000 to $240,000, of which not more than $60,000 (currently, $24,000) may be made in each year. The VA shall select program locations pursuant to a process that is similar to the process used to determine public health professional shortage areas. For purposes of providing tax liability reimbursements resulting from payments on behalf of an individual, the Department of Veterans Affairs (VA): (1) shall, in addition to such payments, make payments in an amount equal to 39% of the total amount of loan repayments made for the taxable year; and (2) may make such additional payments as the VA determines appropriate.