Rural Health Professional Shortage Act of 1994

[AI summary unavailable — showing source text] TABLE OF CONTENTS: Title I: Tax Incentives Regarding Rural Health Care Title II: Public Health Service Programs Regarding Rural Health Care Subtitle A: National Health Service Corps Subtitle B: Other Programs Regarding Rural Health Care Title III: Provisions Relating to the Medicare Program Title IV: Treatment of Student Loans for Health Professionals Rural Health Professional Shortage Act of 1994 - Title I: Tax Incentives Regarding Rural Health Care - Amends the Internal Revenue Code to exclude from gross income any payment made on behalf of a taxpayer by the National Health Service Corps Loan Repayment Program. Permits a deduction for medical education loan interest incurred by health professionals serving in medically underserved rural areas. Provides a credit for a qualified primary health services provider providing primary health services full time to individuals residing in a rural health professional shortage area and who: (1) is not receiving a National Health Service Corps Scholarship or a loan repayment under the National Health Service Corps Loan Repayment Program; (2) is not fulfilling service obligations under such Programs; and (3) has not defaulted on such obligatio…