Student loan repayments made to you are tax free if you received them for any of the
following:
- The National Health Service Corps (NHSC) Loan Repayment Program (NHSC Loan Repayment
Program).
- A state education loan repayment program eligible for funds under the Public Health Service
Act.
- Any other state loan repayment or loan forgiveness program that is intended to provide for the increased availability of health services in under served or health professional shortage areas (as determined by such
state).