This legislation aims to provide tax relief for recipients of certain Nurse Corps payments by amending the Internal Revenue Code of 1986. Its primary purpose is to ensure that financial assistance received through a specific Nurse Corps scholarship program is excluded from an individual's gross income for tax purposes. The bill achieves this by modifying section 108(f)(4) and section 117(c)(2)(A) of the Internal Revenue Code, specifically adding references to section 846 of the Public Health Service Act . These amendments clarify that payments from this particular scholarship program are treated similarly to other tax-exempt educational assistance. The provisions of this Act will apply to all amounts received in taxable years beginning after the date of its enactment.