This legislation aims to provide a tax exclusion for specific federally subsidized loan repayments received by dental school faculty. It amends Section 108(f)(4) of the Internal Revenue Code of 1986, broadening the scope of tax-exempt loan repayments to include those awarded under the Dental Faculty Development and Loan Repayment Program (Section 748(a)(2) of the Public Health Service Act). By excluding these repayments from gross income, the bill seeks to incentivize and support dental professionals serving as faculty. The amendments will apply to amounts received in taxable years beginning after the bill's enactment. Furthermore, the bill mandates the Comptroller General to conduct a review and report to Congress on the participation and retention of dental faculty in schools and areas receiving funding from this program.