The STAR Plus Scholarship Act establishes the Substance Use Disorder Treatment and Behavioral and Mental Health Workforce Scholarship Program , administered by the Secretary through the Health Resources and Services Administration. This program aims to address critical workforce shortages by providing scholarships to students pursuing careers in these vital health fields. Eligible individuals must be full-time students in accredited educational programs leading to covered employment and must agree to a service obligation. Scholarship recipients commit to serving in designated mental health professional shortage areas , counties with high drug overdose death rates, or other Secretary-approved facilities experiencing shortages of mental health professionals. The period of obligated service is one year for each school year a scholarship is received. The scholarship covers tuition and other reasonable educational expenses, and priority is given to applicants likely to remain in shortage areas and those from groups underrepresented in the workforce. The bill broadly defines "covered employment" to include various professionals providing direct treatment or recovery support for substance use, behavioral, or mental health disorders. It also establishes a fund to utilize amounts recovered from contract breaches to recruit new professionals, ensuring continuity of services in underserved areas. The Act authorizes $75,000,000 for each fiscal year from 2026 through 2030 and amends the Internal Revenue Code to make the scholarship tax-exempt for recipients.