The Affordable Care Act expanded the tax exclusion authorized by IRC Sec. 108(f) for amounts received by health professionals under loan repayment and forgiveness programs. Effective for amounts received after 12/31/08, the exclusion includes state loan repayment or loan forgiveness programs intended to increase the availability of health care services in underserved areas or health professional shortage areas. Health professionals participating in these programs who have not yet filed for 2009 need not report eligible loan repayment or forgiveness amounts when they file, while those who reported income from repaid or forgiven loan amounts on their 2009 return may be due a tax refund. Employment tax refunds may also be in order. Health professionals who believe they qualify for this relief may want to consult their state loan program agency to determine whether the program is covered by the new law. News Release IR-2010-74.