State Physician Loan Repayment Programs (2026): Every State Compared

26 state programs we confirmed against official sources, paying physicians $40,000 to $300,000 for service in shortage areas, plus the federal programs, the PSLF overlap math and the tax rules in one place.

Family Medicine Physician & FounderJoshua Dunigan, DO

Sources cited

Updated October 2026

MedMoneyGuide is committed to editorial integrity.

On This Page

Start here State-by-state table Application calendar Federal programs Awards and PSLF Stacking rules Taxes on awards Every guide in this topic Frequently asked questions Update log Methodology and sources

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Key takeaways

We confirmed 26 physician programs in 25 states against official sources. Awards run from $40,000 (Indiana, two years) to $300,000 (Michigan over up to ten years; New Mexico over four). The federal NHSC pays $75,000 for two years of primary care.
Open now: Tennessee (through December 12, 2026) and Vermont (deadline October 30, 2026). Next up: Minnesota (November 1), Iowa (February 1 to March 31, 2027) and Florida's FRAME (March 1 to April 30, 2027).
On a PSLF track, a lump sum applied to your loans mostly replaces forgiveness you would have received anyway. In our model of a family physician with a $260,000 balance, a $75,000 NHSC award was worth $0 to the physician and a $150,000 FRAME award $79,200; at $400,000, every lump sum was worth at most $0.
Awards that reimburse your payments (VA EDRP, worth about $162,500 in the same model) or pay you cash (Iowa's income bonus, about $122,400 after tax) don't touch the forgivable balance. Without PSLF, every program is worth its full face value.
Most awards are tax-free under Section 108(f)(4). The taxable ones are payments made to you as income (South Dakota, Iowa's bonus), the IHS LRP and military repayment. A taxable $40,000 leaves a family physician $22,000 to $26,000, depending on the state.
You can usually run one service-obligation program at a time for the same service, but PSLF runs alongside all of them.

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Loan repayment programs are the least-known six-figure benefit in medicine. Many states run at least one, often with federal cost-sharing through HRSA's State Loan Repayment Program, and the federal government runs several more. The catch is rarely the service commitment. It's the fine print: which loans qualify, how an award interacts with PSLF, whether it's taxed, and application windows that close whether you noticed them or not.

This hub is the map. It lists every state program we could confirm against an official source in October 2026, the federal programs they compete with, a model of what each award is actually worth to a physician already on a PSLF track, the stacking and tax rules, and every guide on this site that goes deeper.

Decision path

Start here: which programs fit your stage

Medical student. The programs that start in school are the NHSC Scholarship, NHSC Students to Service (final year, up to $120,000 for three years of service after residency), military HPSP and Iowa's CRISP track at Carver. Read the breach terms first. See medical school scholarships and the Iowa guide.
Final-year resident choosing a job. Check each offer's address against the HPSA map and the state table below before you sign. Iowa gives final-year residents first priority, Texas takes applications year-round, and Nebraska lets you apply up to 18 months before full licensure. Confirm the employer's PSLF status with does my hospital qualify for PSLF.
Attending at a nonprofit, FQHC or public employer on a PSLF track. Run the overlap math in the awards and PSLF section first. If PSLF will forgive a large balance, favor programs that reimburse payments (VA EDRP) or pay you directly (Iowa's income bonus). See the FQHC playbook and PSLF vs. refinancing.
Attending in private practice or at a for-profit employer. No PSLF means every award dollar is yours. North Carolina's initiative targets independent practices, Texas and FRAME don't require a nonprofit employer, and NHSC can approve some private sites. See HCA pay and benefits for the for-profit side.
Physician who refinanced into private loans. Most state programs pay qualifying educational loans, but check the definition: CalHealthCares counted commercial loans, the VA's EDRP covers private loans, and Iowa's loan-payment option covers only federal loans (take the bonus instead). See student loan refinancing.
Specialist outside primary care. Your best options are the VA's EDRP (position-based), Iowa (physicians without listed specialties), New Mexico (licensed physicians), Idaho (general surgery and emergency medicine where need is high), and employer loan repayment negotiated with the salary negotiation playbook.

State programs

State-by-state physician loan repayment programs

Each row was checked in October 2026 against the program's own page or the administering agency's documents. The source column says how well: official page means the amount and terms came from the state or its administrator; secondary source only means we couldn't reach an official page and used a listing such as the AAMC's; award not confirmed for 2026 means we kept the row only for its dates. Amounts are maximums; most programs cap the award at your qualifying loan balance and fund fewer applicants than apply.

State	Program and status	Max physician award	Service commitment	Eligible practice sites	Federal tax treatment	Source
Arizona	Arizona Loan Repayment Program (state loan repayment)A 2025 federal funding gap stopped new awards; the next federal cycle began July 2026, so confirm with ADHS	$65,000 for the first two years at sites with HPSA scores of 18 to 26 ($58,500 or $52,000 at lower scores), then $35,000, $25,000 and $15,000 a year in extensions	2 years, renewable	Public or nonprofit sites in HPSAs; family medicine, internal medicine, pediatrics, OB/GYN, geriatrics, psychiatry	Tax-free (the program says so)	ADHS loan repayment fact sheetOfficial page
California	CalHealthCaresSuspended: no new cohort under the 2025-26 state budgetCalHealthCares guide	$300,000 ($60,000 after each year)	5 years	Any California practice with a Medi-Cal caseload of at least 30%; primary care, specialty and subspecialty physicians	Not stated; ask the program	Physicians for a Healthy CaliforniaOfficial page
California	California State Loan Repayment Program (CA-SLRP)2026 window closed September 15; next cycle opens July 2027California programs guide	$50,000 full-time ($25,000 half-time) for the initial two years, with smaller extension awards	2 years, then extensions	Eligible sites in HPSAs; no other service obligation at the same time	Excluded: federally funded SLRP, named in Sec. 108(f)(4)	HCAI 2026 grant guideOfficial page
Colorado	Colorado Health Service Corps2026 window ran March 1 to 31	Not confirmed for 2026 (the 2025 cycle listed $90,000 for full-time physicians; renewals $30,000 a year)	3 years	Approved sites in Colorado shortage areas	Generally excluded under Sec. 108(f)(4); the program page doesn’t say, so confirm	CDPHE prospective applicants pageAward not confirmed for 2026
Florida	FRAME (Florida Reimbursement Assistance for Medical Education)2027 window: March 1 to April 30FRAME guide	$150,000 (25% of loan principal a year)	Year by year, up to 4 award years; 25 volunteer hours a year	Primary care or mental health HPSAs, rural hospitals and other state-designated sites; every county has some	Generally excluded under Sec. 108(f)(4); the program page doesn’t say, so confirm	Florida Department of HealthOfficial page
Georgia	Physicians for Rural Areas AssistanceNext cycle dates not confirmed	$25,000 a year, up to $100,000	One-year contracts, renewable to 4	Georgia counties of 50,000 people or fewer; 40 clinical hours a week	Not stated; ask the programStructured as a service-cancelable loan.	Georgia Board of Health Care Workforce flyerOfficial page
Idaho	Rural Physician Incentive Program2026 deadline was August 30	$100,000 over 4 years	4 years	Primary care in Idaho HPSAs (OB/GYN, psychiatry, general surgery and emergency medicine where the board finds high need)	Generally excluded under Sec. 108(f)(4); the program page doesn’t say, so confirm	Idaho Department of Health and WelfareOfficial page
Indiana	Indiana State Loan Repayment ProgramRolling applications	$40,000 for two years; may reapply once	2 years (plus one 2-year renewal)	Primary care, mental health and dental sites in HPSAs	Excluded: federally funded SLRP, named in Sec. 108(f)(4)	Indiana Department of HealthOfficial page
Iowa	Health Care Professional Incentive Program2027 window: February 1 to March 31; final-year residents get first priorityIowa guide	$200,000 (20% after year 1, 15% after years 2 to 4, 35% after year 5)	5 years full-time (7 part-time)	High-need practice areas set by Iowa HHS (36 counties in the 2026 cycle)	Depends on how you take itLoan payment: generally excluded. Income bonus: taxable, reported on a 1099-MISC.	Iowa Department of EducationOfficial page
Kansas	Kansas State Loan Repayment ProgramCheck KDHE for the current cycle	$25,000 a year (2024 fact sheet)	2 years, then up to 3 one-year continuations	Public or nonprofit sites in HPSAs	Excluded: federally funded SLRP, named in Sec. 108(f)(4)	KDHE program pageOfficial page
Kentucky	Kentucky State Loan Repayment Program2026 window ran July 1 to 31	$100,000 for two years	2 years	HPSA sites; a sponsor (usually the employer) matches every program dollar	Excluded: federally funded SLRP, named in Sec. 108(f)(4)	UK Center of Excellence in Rural HealthOfficial page
Massachusetts	Massachusetts Loan Repayment Program for Health ProfessionalsCheck Mass.gov for the cycle	$50,000 for two years	2 years full-time (or part-time equivalent)	Eligible organizations serving underserved communities; not while in the NHSC or another government loan repayment program	Generally excluded under Sec. 108(f)(4); the program page doesn’t say, so confirm	Mass.gov program pageOfficial page
Michigan	Michigan State Loan Repayment Program2026 window ran March 2 to April 30	$300,000 over up to 10 years	Consecutive 2-year terms	Nonprofit primary care sites in HPSAs; the employer contributes 20% (nonprofit) or 50% (for-profit placing you at a nonprofit site)	Tax-free (the program says so)	MDHHS program pageOfficial page
Minnesota	Health Care Loan Forgiveness (rural physicians)Open November 1, 2026 to January 6, 2027	Not confirmed (secondary listings show $29,000 a year, $116,000 total)	Not confirmed (secondary listings show 3 to 4 years)	Designated rural Minnesota areas	Not stated; ask the program	Minnesota Department of HealthAward not confirmed for 2026
Montana	Montana Rural Physician Incentive Program2026 deadline was August 1	$150,000 over 5 years	Up to 5 years; paid every six months on a graduated schedule	Rural or underserved Montana communities	Generally excluded under Sec. 108(f)(4); the program page doesn’t say, so confirm	Montana University SystemOfficial page
Nebraska	Nebraska Loan Repayment ProgramYou can apply up to 18 months before full licensure	$180,000	3 years	State-designated shortage areas in rural Nebraska; split 50/50 between the state and a local employer	Generally excluded under Sec. 108(f)(4); the program page doesn’t say, so confirm	Nebraska DHHSOfficial page
New Jersey	Health Care Professional Loan Redemption ProgramApplications closed; no 2026 cycle confirmed	$200,000	2 to 4 years	Approved primary care sites in shortage areas; New Jersey residents; psychiatrists included	Generally excluded under Sec. 108(f)(4); the program page doesn’t say, so confirm	HESAA program pageOfficial page
New Mexico	Health Professional Loan Repayment ProgramExpanded for physicians in 2026 (House Bill 66); the 2026 deadline was July 31	$300,000 ($75,000 a year)	4 years	Designated shortage areas in New Mexico; part-time physicians eligible	Generally excluded under Sec. 108(f)(4); the program page doesn’t say, so confirm	Office of the Governor, May 2026Official page
New York	Doctors Across New York Physician Loan RepaymentCycle XI applications closed August 20, 2025	$120,000 ($40,000 a year)	3 years	Underserved areas of New York	Not stated; ask the program	NYSDOH solicitation of interestOfficial page
North Carolina	NC Primary Care Physicians InitiativeFirst come, first served; up to 16 awards per Medicaid region	$100,000	Up to 4 years	Independent private practices in Tier 1 and Tier 2 distressed counties; family medicine, internal medicine, pediatrics, OB/GYN, psychiatry, general surgery (critical access hospitals only)	Tax-free (the program says so)	NCDHHS Office of Rural HealthOfficial page
Ohio	Ohio Physician Loan Repayment ProgramThe 2025 window was February 1 to 28; 2026 dates not confirmed	$120,000 ($25,000 a year for 2 years, then $35,000 a year for 2 extension years)	2 years, then up to 2 extension years	Sites in HPSAs that accept Medicare and Medicaid	Generally excluded under Sec. 108(f)(4); the program page doesn’t say, so confirm	AAMC FIRST program listingSecondary source only
Oregon	Oregon Health Care Provider Loan Repayment2026 deadline was April 9	$50,000 a service year (70% of qualifying debt for full-time providers)	3-year minimum	Qualifying Oregon practice sites	Generally excluded under Sec. 108(f)(4); the program page doesn’t say, so confirm	Oregon Office of Rural HealthOfficial page
Pennsylvania	Pennsylvania Primary Care Loan Repayment Program2026 window ran April 2 to May 4	$80,000 full-time ($40,000 half-time)	2 years	Sites in HPSAs or serving at least 30% low-income patients	Generally excluded under Sec. 108(f)(4); the program page doesn’t say, so confirm	Pennsylvania Department of HealthOfficial page
South Dakota	Recruitment Assistance ProgramFirst come, first served	$258,702 (from July 1, 2026)	3 continuous years	Eligible communities of 10,000 people or fewer; 15 physician slots	Taxable (the program says so)A recruitment payment, not a loan payment.	South Dakota Department of HealthOfficial page
Tennessee	Tennessee State Loan Repayment ProgramOpen October 12 to December 12, 2026	$50,000	2 years	Ambulatory public or nonprofit primary care sites in HPSAs; family medicine, internal medicine, pediatrics, OB/GYN, geriatrics	Excluded: federally funded SLRP, named in Sec. 108(f)(4)	Tennessee Department of Health, October 2026Official page
Texas	Physician Education Loan Repayment ProgramApplications accepted on an ongoing basis	$180,000 ($30,000, $40,000, $50,000, then $60,000)	4 years	HPSA practice serving Medicaid and CHIP patients, or a state juvenile or adult correctional facility	Generally excluded under Sec. 108(f)(4); the program page doesn’t say, so confirm	Texas Higher Education Coordinating BoardOfficial page
Vermont	Educational Loan Repayment for Primary Care Practitioners2027 cycle deadline: October 30, 2026	$75,000 a year, $450,000 over 6 years, counting the employer match (the state and federal share is $37,500 a year)	Annual awards, up to 6 years; at least 18 clinical hours a week	Vermont primary care practices; employer match required ($10,000 minimum full-time)	Generally excluded under Sec. 108(f)(4); the program page doesn’t say, so confirm	Vermont AHEC 2027 program overviewOfficial page
Virginia	Virginia State Loan Repayment ProgramThe 2026 cycle opened in summer 2026	$140,000 over 4 years	2-year minimum, renewable to 4	Eligible sites in HPSAs; the state now pays the match	Excluded: federally funded SLRP, named in Sec. 108(f)(4)	Virginia Department of HealthOfficial page
Wisconsin	Health Professions Loan Assistance Program2026 deadline was September 15	$50,000	3 years	Outpatient sites in HPSAs; family medicine, internal medicine, OB/GYN, pediatrics, psychiatry; two awards per career	Tax-free (the program says so)Exempt from federal and state income tax.	Wisconsin Office of Rural HealthOfficial page

Arizona

Program and status: Arizona Loan Repayment Program (state loan repayment)A 2025 federal funding gap stopped new awards; the next federal cycle began July 2026, so confirm with ADHS
Max physician award: $65,000 for the first two years at sites with HPSA scores of 18 to 26 ($58,500 or $52,000 at lower scores), then $35,000, $25,000 and $15,000 a year in extensions
Service commitment: 2 years, renewable
Eligible practice sites: Public or nonprofit sites in HPSAs; family medicine, internal medicine, pediatrics, OB/GYN, geriatrics, psychiatry
Federal tax treatment: Tax-free (the program says so)
Source: ADHS loan repayment fact sheetOfficial page

California

Program and status: CalHealthCaresSuspended: no new cohort under the 2025-26 state budgetCalHealthCares guide
Max physician award: $300,000 ($60,000 after each year)
Service commitment: 5 years
Eligible practice sites: Any California practice with a Medi-Cal caseload of at least 30%; primary care, specialty and subspecialty physicians
Federal tax treatment: Not stated; ask the program
Source: Physicians for a Healthy CaliforniaOfficial page

California

Program and status: California State Loan Repayment Program (CA-SLRP)2026 window closed September 15; next cycle opens July 2027California programs guide
Max physician award: $50,000 full-time ($25,000 half-time) for the initial two years, with smaller extension awards
Service commitment: 2 years, then extensions
Eligible practice sites: Eligible sites in HPSAs; no other service obligation at the same time
Federal tax treatment: Excluded: federally funded SLRP, named in Sec. 108(f)(4)
Source: HCAI 2026 grant guideOfficial page

Colorado

Program and status: Colorado Health Service Corps2026 window ran March 1 to 31
Max physician award: Not confirmed for 2026 (the 2025 cycle listed $90,000 for full-time physicians; renewals $30,000 a year)
Service commitment: 3 years
Eligible practice sites: Approved sites in Colorado shortage areas
Federal tax treatment: Generally excluded under Sec. 108(f)(4); the program page doesn’t say, so confirm
Source: CDPHE prospective applicants pageAward not confirmed for 2026

Florida

Program and status: FRAME (Florida Reimbursement Assistance for Medical Education)2027 window: March 1 to April 30FRAME guide
Max physician award: $150,000 (25% of loan principal a year)
Service commitment: Year by year, up to 4 award years; 25 volunteer hours a year
Eligible practice sites: Primary care or mental health HPSAs, rural hospitals and other state-designated sites; every county has some
Federal tax treatment: Generally excluded under Sec. 108(f)(4); the program page doesn’t say, so confirm
Source: Florida Department of HealthOfficial page

Georgia

Program and status: Physicians for Rural Areas AssistanceNext cycle dates not confirmed
Max physician award: $25,000 a year, up to $100,000
Service commitment: One-year contracts, renewable to 4
Eligible practice sites: Georgia counties of 50,000 people or fewer; 40 clinical hours a week
Federal tax treatment: Not stated; ask the programStructured as a service-cancelable loan.
Source: Georgia Board of Health Care Workforce flyerOfficial page

Idaho

Program and status: Rural Physician Incentive Program2026 deadline was August 30
Max physician award: $100,000 over 4 years
Service commitment: 4 years
Eligible practice sites: Primary care in Idaho HPSAs (OB/GYN, psychiatry, general surgery and emergency medicine where the board finds high need)
Federal tax treatment: Generally excluded under Sec. 108(f)(4); the program page doesn’t say, so confirm
Source: Idaho Department of Health and WelfareOfficial page

Indiana

Program and status: Indiana State Loan Repayment ProgramRolling applications
Max physician award: $40,000 for two years; may reapply once
Service commitment: 2 years (plus one 2-year renewal)
Eligible practice sites: Primary care, mental health and dental sites in HPSAs
Federal tax treatment: Excluded: federally funded SLRP, named in Sec. 108(f)(4)
Source: Indiana Department of HealthOfficial page

Iowa

Program and status: Health Care Professional Incentive Program2027 window: February 1 to March 31; final-year residents get first priorityIowa guide
Max physician award: $200,000 (20% after year 1, 15% after years 2 to 4, 35% after year 5)
Service commitment: 5 years full-time (7 part-time)
Eligible practice sites: High-need practice areas set by Iowa HHS (36 counties in the 2026 cycle)
Federal tax treatment: Depends on how you take itLoan payment: generally excluded. Income bonus: taxable, reported on a 1099-MISC.
Source: Iowa Department of EducationOfficial page

Kansas

Program and status: Kansas State Loan Repayment ProgramCheck KDHE for the current cycle
Max physician award: $25,000 a year (2024 fact sheet)
Service commitment: 2 years, then up to 3 one-year continuations
Eligible practice sites: Public or nonprofit sites in HPSAs
Federal tax treatment: Excluded: federally funded SLRP, named in Sec. 108(f)(4)
Source: KDHE program pageOfficial page

Kentucky

Program and status: Kentucky State Loan Repayment Program2026 window ran July 1 to 31
Max physician award: $100,000 for two years
Service commitment: 2 years
Eligible practice sites: HPSA sites; a sponsor (usually the employer) matches every program dollar
Federal tax treatment: Excluded: federally funded SLRP, named in Sec. 108(f)(4)
Source: UK Center of Excellence in Rural HealthOfficial page

Massachusetts

Program and status: Massachusetts Loan Repayment Program for Health ProfessionalsCheck Mass.gov for the cycle
Max physician award: $50,000 for two years
Service commitment: 2 years full-time (or part-time equivalent)
Eligible practice sites: Eligible organizations serving underserved communities; not while in the NHSC or another government loan repayment program
Federal tax treatment: Generally excluded under Sec. 108(f)(4); the program page doesn’t say, so confirm
Source: Mass.gov program pageOfficial page

Michigan

Program and status: Michigan State Loan Repayment Program2026 window ran March 2 to April 30
Max physician award: $300,000 over up to 10 years
Service commitment: Consecutive 2-year terms
Eligible practice sites: Nonprofit primary care sites in HPSAs; the employer contributes 20% (nonprofit) or 50% (for-profit placing you at a nonprofit site)
Federal tax treatment: Tax-free (the program says so)
Source: MDHHS program pageOfficial page

Minnesota

Program and status: Health Care Loan Forgiveness (rural physicians)Open November 1, 2026 to January 6, 2027
Max physician award: Not confirmed (secondary listings show $29,000 a year, $116,000 total)
Service commitment: Not confirmed (secondary listings show 3 to 4 years)
Eligible practice sites: Designated rural Minnesota areas
Federal tax treatment: Not stated; ask the program
Source: Minnesota Department of HealthAward not confirmed for 2026

Montana

Program and status: Montana Rural Physician Incentive Program2026 deadline was August 1
Max physician award: $150,000 over 5 years
Service commitment: Up to 5 years; paid every six months on a graduated schedule
Eligible practice sites: Rural or underserved Montana communities
Federal tax treatment: Generally excluded under Sec. 108(f)(4); the program page doesn’t say, so confirm
Source: Montana University SystemOfficial page

Nebraska

Program and status: Nebraska Loan Repayment ProgramYou can apply up to 18 months before full licensure
Max physician award: $180,000
Service commitment: 3 years
Eligible practice sites: State-designated shortage areas in rural Nebraska; split 50/50 between the state and a local employer
Federal tax treatment: Generally excluded under Sec. 108(f)(4); the program page doesn’t say, so confirm
Source: Nebraska DHHSOfficial page

New Jersey

Program and status: Health Care Professional Loan Redemption ProgramApplications closed; no 2026 cycle confirmed
Max physician award: $200,000
Service commitment: 2 to 4 years
Eligible practice sites: Approved primary care sites in shortage areas; New Jersey residents; psychiatrists included
Federal tax treatment: Generally excluded under Sec. 108(f)(4); the program page doesn’t say, so confirm
Source: HESAA program pageOfficial page

New Mexico

Program and status: Health Professional Loan Repayment ProgramExpanded for physicians in 2026 (House Bill 66); the 2026 deadline was July 31
Max physician award: $300,000 ($75,000 a year)
Service commitment: 4 years
Eligible practice sites: Designated shortage areas in New Mexico; part-time physicians eligible
Federal tax treatment: Generally excluded under Sec. 108(f)(4); the program page doesn’t say, so confirm
Source: Office of the Governor, May 2026Official page

New York

Program and status: Doctors Across New York Physician Loan RepaymentCycle XI applications closed August 20, 2025
Max physician award: $120,000 ($40,000 a year)
Service commitment: 3 years
Eligible practice sites: Underserved areas of New York
Federal tax treatment: Not stated; ask the program
Source: NYSDOH solicitation of interestOfficial page

North Carolina

Program and status: NC Primary Care Physicians InitiativeFirst come, first served; up to 16 awards per Medicaid region
Max physician award: $100,000
Service commitment: Up to 4 years
Eligible practice sites: Independent private practices in Tier 1 and Tier 2 distressed counties; family medicine, internal medicine, pediatrics, OB/GYN, psychiatry, general surgery (critical access hospitals only)
Federal tax treatment: Tax-free (the program says so)
Source: NCDHHS Office of Rural HealthOfficial page

Ohio

Program and status: Ohio Physician Loan Repayment ProgramThe 2025 window was February 1 to 28; 2026 dates not confirmed
Max physician award: $120,000 ($25,000 a year for 2 years, then $35,000 a year for 2 extension years)
Service commitment: 2 years, then up to 2 extension years
Eligible practice sites: Sites in HPSAs that accept Medicare and Medicaid
Federal tax treatment: Generally excluded under Sec. 108(f)(4); the program page doesn’t say, so confirm
Source: AAMC FIRST program listingSecondary source only

Oregon

Program and status: Oregon Health Care Provider Loan Repayment2026 deadline was April 9
Max physician award: $50,000 a service year (70% of qualifying debt for full-time providers)
Service commitment: 3-year minimum
Eligible practice sites: Qualifying Oregon practice sites
Federal tax treatment: Generally excluded under Sec. 108(f)(4); the program page doesn’t say, so confirm
Source: Oregon Office of Rural HealthOfficial page

Pennsylvania

Program and status: Pennsylvania Primary Care Loan Repayment Program2026 window ran April 2 to May 4
Max physician award: $80,000 full-time ($40,000 half-time)
Service commitment: 2 years
Eligible practice sites: Sites in HPSAs or serving at least 30% low-income patients
Federal tax treatment: Generally excluded under Sec. 108(f)(4); the program page doesn’t say, so confirm
Source: Pennsylvania Department of HealthOfficial page

South Dakota

Program and status: Recruitment Assistance ProgramFirst come, first served
Max physician award: $258,702 (from July 1, 2026)
Service commitment: 3 continuous years
Eligible practice sites: Eligible communities of 10,000 people or fewer; 15 physician slots
Federal tax treatment: Taxable (the program says so)A recruitment payment, not a loan payment.
Source: South Dakota Department of HealthOfficial page

Tennessee

Program and status: Tennessee State Loan Repayment ProgramOpen October 12 to December 12, 2026
Max physician award: $50,000
Service commitment: 2 years
Eligible practice sites: Ambulatory public or nonprofit primary care sites in HPSAs; family medicine, internal medicine, pediatrics, OB/GYN, geriatrics
Federal tax treatment: Excluded: federally funded SLRP, named in Sec. 108(f)(4)
Source: Tennessee Department of Health, October 2026Official page

Texas

Program and status: Physician Education Loan Repayment ProgramApplications accepted on an ongoing basis
Max physician award: $180,000 ($30,000, $40,000, $50,000, then $60,000)
Service commitment: 4 years
Eligible practice sites: HPSA practice serving Medicaid and CHIP patients, or a state juvenile or adult correctional facility
Federal tax treatment: Generally excluded under Sec. 108(f)(4); the program page doesn’t say, so confirm
Source: Texas Higher Education Coordinating BoardOfficial page

Vermont

Program and status: Educational Loan Repayment for Primary Care Practitioners2027 cycle deadline: October 30, 2026
Max physician award: $75,000 a year, $450,000 over 6 years, counting the employer match (the state and federal share is $37,500 a year)
Service commitment: Annual awards, up to 6 years; at least 18 clinical hours a week
Eligible practice sites: Vermont primary care practices; employer match required ($10,000 minimum full-time)
Federal tax treatment: Generally excluded under Sec. 108(f)(4); the program page doesn’t say, so confirm
Source: Vermont AHEC 2027 program overviewOfficial page

Virginia

Program and status: Virginia State Loan Repayment ProgramThe 2026 cycle opened in summer 2026
Max physician award: $140,000 over 4 years
Service commitment: 2-year minimum, renewable to 4
Eligible practice sites: Eligible sites in HPSAs; the state now pays the match
Federal tax treatment: Excluded: federally funded SLRP, named in Sec. 108(f)(4)
Source: Virginia Department of HealthOfficial page

Wisconsin

Program and status: Health Professions Loan Assistance Program2026 deadline was September 15
Max physician award: $50,000
Service commitment: 3 years
Eligible practice sites: Outpatient sites in HPSAs; family medicine, internal medicine, OB/GYN, pediatrics, psychiatry; two awards per career
Federal tax treatment: Tax-free (the program says so)Exempt from federal and state income tax.
Source: Wisconsin Office of Rural HealthOfficial page

29 programs in 28 states. Checked October 21, 2026. Tax column: federal income tax only; see the taxes section.

States not in the table

We left out 23 jurisdictions where we could not confirm a current physician award against an official source: Alabama, Alaska, Arkansas, Connecticut, Delaware, District of Columbia, Hawaii, Illinois, Louisiana, Maine, Maryland, Mississippi, Missouri, Nevada, New Hampshire, North Dakota, Oklahoma, Rhode Island, South Carolina, Utah, Washington, West Virginia, Wyoming. Most of them still run an HRSA-funded State Loan Repayment Program; HRSA's SLRP page links each state's contact. A few we looked at and set aside: Illinois's SLRP was reported paused for new applicants by a federal funding gap; Maryland's physician program shows conflicting award figures across its own documents; Oklahoma has announced a physician award increase we couldn't confirm in rule; Wyoming's statute allows $30,000 a year but we found no current funding; and Louisiana's $150,000 five-year rule couldn't be tied to a current cycle.

What the table shows

Two families of programs. Federally funded SLRPs (Tennessee, Kansas, Indiana, Kentucky, Virginia, CA-SLRP) pay about $40,000 to $100,000 for a two-year commitment at public or nonprofit HPSA sites. State-funded programs (Iowa, Michigan, New Mexico, Texas, Montana, FRAME) pay more over longer commitments and set their own site rules.
Longer commitments buy bigger awards. The $150,000-plus programs ask for four or five years (Texas, Iowa, New Mexico, Montana) or are built from renewable two-year terms (Michigan).
Employer money is often part of the award. Michigan, Kentucky, Nebraska and Vermont require an employer or sponsor share, so the program has to be part of your contract negotiation.
Back-loaded payments are a retention tool. Iowa pays 35% after year five; Texas pays its largest installment in year four. Leaving early costs more than the pro-rata share.

Deadlines

The application calendar

Windows are short and annual. Ordered from today (October 21, 2026), with the most recent past dates shown where a program hasn't posted its next cycle.

When	Program	Notes
October 12 to December 12, 2026	Tennessee State Loan Repayment Program	Open now. $50,000 for two years in primary care HPSA sites.
Deadline October 30, 2026	Vermont primary care loan repayment (2027 cycle)	Open now. Employer match required.
September 1 to November 1, 2026	Missouri State Loan Repayment Program	Open now, but the state was setting eligible professions and amounts before opening; confirm physicians are included.
November 1, 2026 to January 6, 2027	Minnesota Health Care Loan Forgiveness	Award amounts not confirmed; check the MDH guidelines.
The 15th of each month	Indian Health Service LRP	Monthly award cycles for the FY2026 award year.
Any time	Texas PELRP; VA EDRP	Texas accepts applications on an ongoing basis. EDRP is tied to VA job postings and negotiated at hiring.
January 2027	Every program	Confirm current-year rules; programs amend terms and amounts annually.
February 2027	FRAME document prep	Employer verification forms need a handwritten or hand-drawn signature (typed names don’t count).
February 1 to March 31, 2027	Iowa Health Care Professional Incentive Program	Final-year residents who will practice full-time get first priority; notices in July 2027.
Early 2027 (the 2026 window closed March 31)	NHSC Loan Repayment Program	Annual, not rolling. Miss it and you wait a year.
March 1 to April 30, 2027	Florida FRAME (primary care and mental health)	Dates already posted for the 2027 cycle.
Spring 2027 (2026 ran March 2 to April 30)	Michigan MSLRP	Applications submitted in March got priority in 2026.
Spring 2027 (2026 ran April 2 to May 4)	Pennsylvania Primary Care LRP	Watch the Department of Health for 2027 dates.
July 2027	California CA-SLRP	Next cycle opens; the 2026 window closed September 15.

October 12 to December 12, 2026

Program: Tennessee State Loan Repayment Program
Notes: Open now. $50,000 for two years in primary care HPSA sites.

Deadline October 30, 2026

Program: Vermont primary care loan repayment (2027 cycle)
Notes: Open now. Employer match required.

September 1 to November 1, 2026

Program: Missouri State Loan Repayment Program
Notes: Open now, but the state was setting eligible professions and amounts before opening; confirm physicians are included.

November 1, 2026 to January 6, 2027

Program: Minnesota Health Care Loan Forgiveness
Notes: Award amounts not confirmed; check the MDH guidelines.

The 15th of each month

Program: Indian Health Service LRP
Notes: Monthly award cycles for the FY2026 award year.

Any time

Program: Texas PELRP; VA EDRP
Notes: Texas accepts applications on an ongoing basis. EDRP is tied to VA job postings and negotiated at hiring.

January 2027

Program: Every program
Notes: Confirm current-year rules; programs amend terms and amounts annually.

February 2027

Program: FRAME document prep
Notes: Employer verification forms need a handwritten or hand-drawn signature (typed names don’t count).

February 1 to March 31, 2027

Program: Iowa Health Care Professional Incentive Program
Notes: Final-year residents who will practice full-time get first priority; notices in July 2027.

Early 2027 (the 2026 window closed March 31)

Program: NHSC Loan Repayment Program
Notes: Annual, not rolling. Miss it and you wait a year.

March 1 to April 30, 2027

Program: Florida FRAME (primary care and mental health)
Notes: Dates already posted for the 2027 cycle.

Spring 2027 (2026 ran March 2 to April 30)

Program: Michigan MSLRP
Notes: Applications submitted in March got priority in 2026.

Spring 2027 (2026 ran April 2 to May 4)

Program: Pennsylvania Primary Care LRP
Notes: Watch the Department of Health for 2027 dates.

July 2027

Program: California CA-SLRP
Notes: Next cycle opens; the 2026 window closed September 15.

Federal programs

The federal programs every state award competes with

State programs are best judged against what the federal government will pay for the same service. The NHSC is the baseline for primary care in shortage areas; the VA's EDRP is the best-designed program in the country; the IHS and military programs are taxable.

Program	Max award	Commitment	Where you work	Federal tax	Read more
NHSC Loan Repayment Program	$75,000 for two years full-time in primary care ($80,000 with the Spanish-language enhancement); continuation contracts after	2 years, then one-year continuations	NHSC-approved sites in HPSAs (most FQHCs, rural health clinics, some private practices)	Excluded from income and employment taxes	FQHC playbook
NHSC Students to Service	Up to $120,000	3 years after residency	NHSC-approved sites; apply in the final year of medical school	Excluded	Forgiveness guide
Indian Health Service LRP	Up to $50,000 for the initial two years, with annual extensions	2 years, then yearly extensions	IHS, tribal and urban Indian health programs	Taxable; IHS pays 20% of the award to the IRS for you	Forgiveness guide
VA Education Debt Reduction Program	$200,000 over five years ($40,000 a year), reimbursing payments you made	None; tied to an EDRP-eligible position, no clawback	VA facilities	Tax-free	VA guide
Military loan repayment (HPLRP)	Recruiting materials show $40,000 a year; confirm the current amount with a recruiter	Active-duty or reserve service obligation	Army, Navy, Air Force	Taxable	Forgiveness guide
Military HPSP (scholarship)	Full tuition and fees plus a monthly stipend	Year-for-year active duty after training	Military treatment facilities; residency through the military match	Tuition portion tax-free; stipend taxable	Scholarships guide

NHSC Loan Repayment Program

Max award: $75,000 for two years full-time in primary care ($80,000 with the Spanish-language enhancement); continuation contracts after
Commitment: 2 years, then one-year continuations
Where you work: NHSC-approved sites in HPSAs (most FQHCs, rural health clinics, some private practices)
Federal tax: Excluded from income and employment taxes
Read more: FQHC playbook

NHSC Students to Service

Max award: Up to $120,000
Commitment: 3 years after residency
Where you work: NHSC-approved sites; apply in the final year of medical school
Federal tax: Excluded
Read more: Forgiveness guide

Indian Health Service LRP

Max award: Up to $50,000 for the initial two years, with annual extensions
Commitment: 2 years, then yearly extensions
Where you work: IHS, tribal and urban Indian health programs
Federal tax: Taxable; IHS pays 20% of the award to the IRS for you
Read more: Forgiveness guide

VA Education Debt Reduction Program

Max award: $200,000 over five years ($40,000 a year), reimbursing payments you made
Commitment: None; tied to an EDRP-eligible position, no clawback
Where you work: VA facilities
Federal tax: Tax-free
Read more: VA guide

Military loan repayment (HPLRP)

Max award: Recruiting materials show $40,000 a year; confirm the current amount with a recruiter
Commitment: Active-duty or reserve service obligation
Where you work: Army, Navy, Air Force
Federal tax: Taxable
Read more: Forgiveness guide

Military HPSP (scholarship)

Max award: Full tuition and fees plus a monthly stipend
Commitment: Year-for-year active duty after training
Where you work: Military treatment facilities; residency through the military match
Federal tax: Tuition portion tax-free; stipend taxable
Read more: Scholarships guide

The VA's EDRP

Up to $200,000 tax-free over five years ($40,000 a year), paid as reimbursement of loan payments you have made. There is no mandatory service agreement and no clawback: leave in year three and you keep what was already paid. Eligibility attaches to the position, so negotiate it in writing at hiring. Details in the VA pay and benefits guide.

The NHSC

For FY2026, HRSA lists up to $75,000 for two years of full-time primary care in a primary care HPSA, $80,000 with the one-time Spanish-language enhancement, and half that for half-time service. Awards are capped at your eligible balance and prioritized by the site's HPSA score. The FQHC playbook works through a six-year example with continuation contracts.

The Indian Health Service

The IHS LRP repays up to $50,000 for an initial two-year commitment, with annual extensions until your qualifying debt is paid, and runs monthly award cycles (submit by the 15th). Unlike NHSC awards, IHS payments are taxable: the participant guide says the program pays 20% of your award to the IRS toward federal tax, and you owe anything above that plus state tax. Bills to make IHS awards tax-free have been introduced in several Congresses; we found none enacted.

Military programs

HPSP pays tuition and a stipend during medical school for year-for-year active duty afterward; the stipend is taxable. Loan repayment for physicians who join after training (HPLRP) is taxable income. Recruiting materials show $40,000 a year, but we couldn't confirm the 2026 amount on an official page, so get it in writing from a recruiter. Military service is qualifying PSLF employment.

Original analysis

What an award is worth if you are already on a PSLF track

The most common question about state loan repayment is whether it can be combined with PSLF. It can. The real question is whether you come out ahead, and that depends on how the award pays.

The lump-sum model: most state programs pay your lender, and the NHSC pays you on the condition that you apply it to your loans. Either way, on an income-driven plan your monthly payment depends on income, not balance, so a smaller balance doesn't lower your payment. It lowers what PSLF forgives at payment 120. The award helps you only to the extent it pays off debt PSLF wouldn't have forgiven.

The reimbursement and cash models: the VA's EDRP refunds payments you made, and those payments still count toward your 120. Iowa's income bonus pays you instead of your lender. Neither touches the forgivable balance, so you keep the full award (after tax, for the bonus).

We modeled one physician: a family physician earning $325,040 (Doximity's 2026 family medicine average), single with no dependents, on RAP at $2,709 a month (from the same code as our PSLF calculator), with 36 qualifying payments from residency and 84 to go, at an assumed 7% interest rate. "Worth to you" is how much less the physician pays out of pocket before forgiveness.

Award	How it pays	Worth to you at $260,000	PSLF forgiveness left at $260,000	Worth to you at $400,000
No award (baseline)	RAP payment of $2,709 a month for the remaining 84 months	-	$131,300	- ($359,500 forgiven)
NHSC LRP, $75,000	Paid to you to apply to your loans, half in each contract year	$0	$13,100	$0
Florida FRAME, up to $150,000	To your lender, 25% of starting principal a year	$79,200	$0	$0
Iowa, $200,000 as a loan payment	To your federal loans after each year (20/15/15/15/35%)	$65,000	$0	$0
Iowa, $200,000 as an income bonus	To you, taxed as income (federal plus Iowa)	$122,400	$131,300	$122,400
VA EDRP, up to $200,000	Reimburses payments you made, up to $40,000 a year	$162,500	$131,300	$162,500

No award (baseline)

How it pays: RAP payment of $2,709 a month for the remaining 84 months
Worth to you at $260,000: -
PSLF forgiveness left at $260,000: $131,300
Worth to you at $400,000: - ($359,500 forgiven)

NHSC LRP, $75,000

How it pays: Paid to you to apply to your loans, half in each contract year
Worth to you at $260,000: $0
PSLF forgiveness left at $260,000: $13,100
Worth to you at $400,000: $0

Florida FRAME, up to $150,000

How it pays: To your lender, 25% of starting principal a year
Worth to you at $260,000: $79,200
PSLF forgiveness left at $260,000: $0
Worth to you at $400,000: $0

Iowa, $200,000 as a loan payment

How it pays: To your federal loans after each year (20/15/15/15/35%)
Worth to you at $260,000: $65,000
PSLF forgiveness left at $260,000: $0
Worth to you at $400,000: $0

Iowa, $200,000 as an income bonus

How it pays: To you, taxed as income (federal plus Iowa)
Worth to you at $260,000: $122,400
PSLF forgiveness left at $260,000: $131,300
Worth to you at $400,000: $122,400

VA EDRP, up to $200,000

How it pays: Reimburses payments you made, up to $40,000 a year
Worth to you at $260,000: $162,500
PSLF forgiveness left at $260,000: $131,300
Worth to you at $400,000: $162,500

Computed on this page from the site's RAP payment formula. Income held level; RAP's unpaid-interest waiver applied; RAP's $50 principal match ignored (it doesn't apply at these payment levels). Iowa bonus taxed at the marginal federal and Iowa income tax rate on each installment.

How to read it

At $260,000, PSLF alone would forgive about $131,300. The $75,000 NHSC award only moves that number to $13,100, so it is worth $0 to the physician. Larger awards (FRAME, Iowa) pay off the loan entirely before payment 120, and only the part beyond the forgiveness is real money.
At $400,000, forgiveness is large enough ($359,500) to absorb every lump-sum award in the table. The physician pays the same either way.
The cash and reimbursement awards don't care about balance. Iowa's income bonus is worth about $122,400 after tax at either balance, which beats the loan-payment option ($65,000 at $260,000). That is exactly the choice the Iowa guide describes.
A lump sum still has insurance value. If you leave qualifying employment, PSLF rules change, or your income rises enough to pay the loan off before 120, the award stops being displaced. And without PSLF at all, every program in this hub is worth its full amount.

The model is a simplification: income rises over a career, rates differ by loan (new graduate Direct Unsubsidized loans disbursed from July 2026 carry 8.07%), and programs disburse on their own schedules. Run your own numbers in the PSLF calculator and the IDR comparison before you apply.

Combining programs

The stacking rules

Three rules cover most cases. PSLF runs alongside everything, because it is a forgiveness program, not a service contract. Two service-obligation contracts for the same work usually can't overlap, so you sequence them. And state-funded programs write their own rules, so read the conflicts section of each agreement.

Combination	Allowed?	The rule
State award + PSLF	Yes	Payments keep counting toward 120. A lump sum applied to your loans shrinks what PSLF forgives (table above). CalHealthCares requires reporting PSLF forgiveness within 10 business days and can recoup duplicate funds.
NHSC LRP + PSLF	Yes	The classic FQHC stack. Same overlap problem if your balance would be forgiven anyway.
VA EDRP + PSLF	Yes	EDRP reimburses the payments that count toward PSLF, so nothing is displaced.
Federally funded state program (SLRP) + NHSC, same period	No	SLRP contracts require no other service obligation (CA-SLRP’s grant guide says so explicitly). Sequence them.
Massachusetts MLRP + NHSC	No	Recipients cannot be NHSC members or in another government loan repayment program.
FRAME + another Florida program	No	Applicants attest they have not received or applied for other Florida agency loan repayment since July 1 of the prior year.
Iowa incentive program + an earlier Iowa program	No	Anyone who was ever in one of the five programs House File 972 closed is ineligible.
Iowa incentive program + NHSC	Ask	Iowa’s published rules don’t say; ask the Iowa Department of Education and HRSA before signing both.
NHSC LRP + IHS LRP	No	Two federal repayment contracts cannot run at once.
State award + employer loan repayment	Often required	Michigan (20% or 50%), Kentucky (1:1), Nebraska (50/50) and Vermont require an employer or sponsor share.
Employer loan repayment + PSLF	Yes	Up to $5,250 a year is tax-free under Section 127; the rest is taxable wages.

State award + PSLF

Allowed?: Yes
The rule: Payments keep counting toward 120. A lump sum applied to your loans shrinks what PSLF forgives (table above). CalHealthCares requires reporting PSLF forgiveness within 10 business days and can recoup duplicate funds.

NHSC LRP + PSLF

Allowed?: Yes
The rule: The classic FQHC stack. Same overlap problem if your balance would be forgiven anyway.

VA EDRP + PSLF

Allowed?: Yes
The rule: EDRP reimburses the payments that count toward PSLF, so nothing is displaced.

Federally funded state program (SLRP) + NHSC, same period

Allowed?: No
The rule: SLRP contracts require no other service obligation (CA-SLRP’s grant guide says so explicitly). Sequence them.

Massachusetts MLRP + NHSC

Allowed?: No
The rule: Recipients cannot be NHSC members or in another government loan repayment program.

FRAME + another Florida program

Allowed?: No
The rule: Applicants attest they have not received or applied for other Florida agency loan repayment since July 1 of the prior year.

Iowa incentive program + an earlier Iowa program

Allowed?: No
The rule: Anyone who was ever in one of the five programs House File 972 closed is ineligible.

Iowa incentive program + NHSC

Allowed?: Ask
The rule: Iowa’s published rules don’t say; ask the Iowa Department of Education and HRSA before signing both.

NHSC LRP + IHS LRP

Allowed?: No
The rule: Two federal repayment contracts cannot run at once.

State award + employer loan repayment

Allowed?: Often required
The rule: Michigan (20% or 50%), Kentucky (1:1), Nebraska (50/50) and Vermont require an employer or sponsor share.

Employer loan repayment + PSLF

Allowed?: Yes
The rule: Up to $5,250 a year is tax-free under Section 127; the rest is taxable wages.

Taxes

Taxes on loan repayment awards

Section 108(f)(4) of the tax code excludes three kinds of payments from gross income: NHSC loan repayment, state programs funded under section 338I of the Public Health Service Act (the HRSA-funded SLRPs), and any other state loan repayment or forgiveness program intended to increase health services in underserved or shortage areas, as the state determines. The broader third category has applied since 2009 under the Affordable Care Act (IRS Publication 4681). NHSC awards are also exempt from employment taxes.

What is taxable:

Payments made to you as income. Iowa's income bonus (1099-MISC) and South Dakota's Recruitment Assistance Program, whose FAQ says payments are taxable.
The Indian Health Service LRP, which is not one of the programs 108(f)(4) names. IHS sends 20% of the award to the IRS for you.
Military loan repayment.
Employer loan repayment above $5,250 a year. Section 127 makes the first $5,250 tax-free through a written educational assistance program; the 2025 tax law made student loan payments a permanent part of it, with the cap indexed for inflation after 2026.
IDR forgiveness granted in 2026 or later. Not a repayment program, but worth knowing: PSLF stays tax-free, IDR forgiveness does not.

State income tax is a separate question that depends on each state's conformity rules, so ask the program how it reports payments. Here is what the difference is worth to the same family physician ($325,040 salary, single), computed with the site's take-home pay model:

State	Taxable $40,000 award (1099) keeps	Employer $40,000 loan repayment (W-2) keeps	Raise that equals a tax-free $37,500 a year
California	$22,300	$23,300	$72,400
Florida	$26,000	$27,000	$59,900
Iowa	$24,500	$25,700	$63,700
Michigan	$24,300	$25,500	$64,200
New Mexico	$23,600	$25,000	$66,100
New York	$23,300	$24,600	$67,200
Oregon	$22,000	$23,500	$71,200
Pennsylvania	$24,800	$25,900	$63,000
Texas	$26,000	$27,000	$59,900
Wisconsin	$23,100	$24,600	$67,800

California

Taxable $40,000 award (1099) keeps: $22,300
Employer $40,000 loan repayment (W-2) keeps: $23,300
Raise that equals a tax-free $37,500 a year: $72,400

Florida

Taxable $40,000 award (1099) keeps: $26,000
Employer $40,000 loan repayment (W-2) keeps: $27,000
Raise that equals a tax-free $37,500 a year: $59,900

Iowa

Taxable $40,000 award (1099) keeps: $24,500
Employer $40,000 loan repayment (W-2) keeps: $25,700
Raise that equals a tax-free $37,500 a year: $63,700

Michigan

Taxable $40,000 award (1099) keeps: $24,300
Employer $40,000 loan repayment (W-2) keeps: $25,500
Raise that equals a tax-free $37,500 a year: $64,200

New Mexico

Taxable $40,000 award (1099) keeps: $23,600
Employer $40,000 loan repayment (W-2) keeps: $25,000
Raise that equals a tax-free $37,500 a year: $66,100

New York

Taxable $40,000 award (1099) keeps: $23,300
Employer $40,000 loan repayment (W-2) keeps: $24,600
Raise that equals a tax-free $37,500 a year: $67,200

Oregon

Taxable $40,000 award (1099) keeps: $22,000
Employer $40,000 loan repayment (W-2) keeps: $23,500
Raise that equals a tax-free $37,500 a year: $71,200

Pennsylvania

Taxable $40,000 award (1099) keeps: $24,800
Employer $40,000 loan repayment (W-2) keeps: $25,900
Raise that equals a tax-free $37,500 a year: $63,000

Texas

Taxable $40,000 award (1099) keeps: $26,000
Employer $40,000 loan repayment (W-2) keeps: $27,000
Raise that equals a tax-free $37,500 a year: $59,900

Wisconsin

Taxable $40,000 award (1099) keeps: $23,100
Employer $40,000 loan repayment (W-2) keeps: $24,600
Raise that equals a tax-free $37,500 a year: $67,800

Excluded awards keep the full $40,000. Taxable award: federal plus state income tax, no payroll tax. Employer repayment: first $5,250 tax-free, the rest taxed as wages including Social Security, Medicare and state payroll taxes. Last column: raise needed to take home $37,500, half of a $75,000 two-year NHSC award. 2026 tax tables; local income taxes not modeled.

The last column is the useful one when you compare offers: a tax-free $75,000 NHSC award is worth the same as a raise of $59,900 to $72,400 a year for two years, depending on the state. In Iowa, the same $40,000 taken as the income bonus keeps $24,500.

Every guide in this topic

31 guides and 4 calculators, grouped by the question they answer.

State program guides

CalHealthCares and California’s other programs: How the suspended $300,000 award worked, plus CA-SLRP (reopens July 2027) and the CMSP county program.
Iowa physician loan repayment: The $200,000 incentive program that replaced five older ones, its eligible counties, and the loan-payment versus income-bonus choice.
FRAME (Florida): How 25% of principal a year adds up to $150,000, the volunteer-hours rule, and the March 1 to April 30 window.
California physician finance: Taxes, SDI and the rest of the California picture that a CalHealthCares or CA-SLRP award sits inside.

Federal programs and service jobs

Every forgiveness and repayment program for physicians: PSLF, NHSC, Students to Service, IHS, VA EDRP, military HPLRP and IDR forgiveness side by side.
The FQHC physician playbook: How FTCA malpractice coverage, PSLF and NHSC stack at a community health center, with a six-year example.
VA physician pay and benefits: EDRP’s $200,000 of tax-free reimbursement, the FERS pension, and why the VA is the cleanest PSLF employer.
Medical school scholarships: The NHSC Scholarship and military HPSP, what they pay, and what breaking the commitment costs.
Paying for medical school without Grad PLUS: Where service programs fit now that federal borrowing is capped.

PSLF and repayment plans

The physician student loan library: The first decision (PSLF track or refinance) and every guide that follows from it.
Public Service Loan Forgiveness: The 120-payment rules, the forms and the mistakes that cost physicians forgiveness.
Does my hospital qualify for PSLF?: Why the employer on your W-2 decides PSLF, not the building you work in.
PSLF vs. refinancing: The math by specialty, which you need before deciding whether a lump-sum award helps.
Income-driven repayment: RAP versus IBR after SAVE, and which plan keeps PSLF intact.
The Repayment Assistance Plan (RAP): RAP’s payment brackets, interest waiver and $50 principal match, used in the model on this page.
SAVE plan 90-day notice: What to do if you are still in SAVE forbearance, so award years also count toward PSLF.
Student loans during residency: Why residency payments count toward PSLF, which changes what a later award is worth.
Student loan refinancing: When skipping PSLF makes every dollar of a state award count, and which programs still cover private loans.

Employers and contracts

Physician employer guides: Kaiser, the VA, UC and IPERS compared, including PSLF status.
Kaiser Permanente physician finances: The partner track, the pension and the PSLF surprise for Kaiser physicians.
HCA Healthcare pay and benefits: A for-profit employer: no PSLF, so a state award is worth its full face value.
Baylor Scott & White pay and benefits: A nonprofit Texas system that qualifies for PSLF, next to the Texas state program.
Physician salary negotiation: How to ask for employer loan repayment when base salary will not move.
Physician contract negotiation: How loan repayment clauses are structured and what the Section 127 limit means.
Physician open enrollment: Whether your employer offers tax-free student loan payments this year.

Specialty pay where loan repayment changes the math

Family medicine salary: Rural pay plus NHSC and state awards, which is where most of these programs aim.
Psychiatrist salary: Shortage-area psychiatry, VA EDRP and telepsychiatry for HPSA patients.
Pediatrician salary: Primary care pediatrics pay, where a state award is a large share of income.
Internal medicine salary: Outpatient internal medicine, the other core specialty most state programs list.
OB/GYN salary: OB/GYN pay, and why FQHC and rural obstetric jobs carry loan repayment.
Physician salary by state: State pay data to set next to the awards in the table above.

Calculators

PSLF calculator: Your projected forgiveness, the number to compare against any lump-sum award.
IDR comparison calculator: RAP versus IBR payments while you serve a commitment.
Student loan payoff calculator: How fast an award plus extra payments clears the balance if you are not on PSLF.
Contract analyzer: Whether an offer’s loan repayment and service terms hold up.

Frequently Asked Questions

Which state pays the most for physician loan repayment?

By headline amount among the programs we confirmed in October 2026: Michigan ($300,000 over up to ten years), New Mexico ($300,000 over four years after its 2026 expansion), South Dakota's Recruitment Assistance Program ($258,702 for three years, but taxable), Iowa ($200,000 over five years), New Jersey (up to $200,000, applications closed) and Texas and Nebraska ($180,000 each). Vermont's 2027 primary care awards reach $450,000 over six years, but that total counts the employer's match. California's CalHealthCares paid up to $300,000 and is suspended. Per year of service and after tax, the VA's EDRP (up to $200,000 over five years, tax-free, no clawback) is still hard to beat.

Can I combine a state loan repayment program with PSLF?

Yes, almost always, but whether it helps depends on how the award pays. An award applied to your loans cuts principal, and if your balance is large enough that PSLF would forgive a lot anyway, the award mostly shrinks that forgiveness. In our model of a family physician on RAP with three residency years counted, a $75,000 NHSC award was worth $0 to the physician at a $260,000 balance; a $150,000 FRAME award was worth $79,200. Awards that reimburse your own payments (VA EDRP) or pay you cash (Iowa's income bonus) don't touch the forgivable balance. CalHealthCares can also recoup duplicate funds after PSLF forgiveness. Model it with the PSLF calculator before you apply.

Can I hold a state award and an NHSC award at the same time?

Usually not for the same stretch of service. State programs funded through HRSA’s State Loan Repayment Program require that you have no other service obligation, so CA-SLRP, for example, cannot run alongside an NHSC contract, and Massachusetts bars NHSC members outright. State-funded programs set their own rules: Florida’s FRAME bars other Florida programs, and Iowa’s published rules are silent on NHSC, so ask both administrators. Sequencing (one contract, then the next) is the common answer.

Are state loan repayment awards taxable?

Usually not. Section 108(f)(4) of the tax code excludes NHSC awards, state programs funded under section 338I of the Public Health Service Act, and any other state loan repayment or forgiveness program meant to increase health services in underserved or shortage areas. The exceptions are payments made to you as income (Iowa’s income bonus, South Dakota’s Recruitment Assistance Program), the Indian Health Service LRP (taxable, with 20% paid to the IRS for you), military loan repayment, and employer loan repayment above $5,250 a year. State income tax follows each state’s own rules, so ask the program how it reports payments.

Do these programs require me to be a primary care physician?

Most do, but not all. Federally funded state programs (Tennessee, Kansas, Indiana, Virginia and others) generally list family medicine, internal medicine, pediatrics, OB/GYN, geriatrics and psychiatry. Iowa’s incentive program lists physicians without naming specialties, New Mexico’s 2026 expansion covers licensed physicians, CalHealthCares was open to specialists and subspecialists, Idaho can include general surgery and emergency medicine where need is high, and the VA’s EDRP attaches to the position, not the specialty.

Which programs are taking applications right now?

As of October 21, 2026: Tennessee’s State Loan Repayment Program (through December 12, 2026), Vermont’s 2027 primary care cycle (deadline October 30, 2026), Minnesota’s loan forgiveness cycle (opens November 1, 2026), the Indian Health Service LRP (monthly deadlines on the 15th) and Texas (ongoing). Iowa opens February 1, 2027 and Florida’s FRAME March 1, 2027.

What happens if I leave before finishing my commitment?

It depends on the program. The VA’s EDRP has no clawback: you keep what was already paid. Programs that pay in arrears after each year (Iowa, CalHealthCares, FRAME) mainly cost you the payments you have not earned yet, though Iowa back-loads 35% into the final year. Others charge a penalty: New Jersey’s program requires repaying 50% of the redeemed amount if you leave in the first two years, and NHSC and federally funded state programs carry breach terms set by contract. Read the agreement before you sign.

Changes

Update log

October 31, 2026: Corrected how NHSC Loan Repayment pays: the award goes to you, and you must apply it to your loans.
October 21, 2026: Rebuilt the hub. Added the state-by-state table (29 programs, each checked against its source), the application calendar, the federal program table, the PSLF overlap model, the stacking and tax tables, and the full guide directory. Corrected the Indian Health Service LRP's tax treatment (taxable, with 20% paid to the IRS) and added Michigan, New Mexico's 2026 expansion, and the open Tennessee and Vermont cycles.
September 27, 2026: Updated Iowa to the Health Care Professional Incentive Program, added FRAME's volunteer-hours requirement and California's CalHealthCares suspension.
August 2, 2026: Published.

How we built this

Methodology and sources

State rows were checked between October 20 and 21, 2026 against each program's page or agency documents (linked in the table). Where official pages disagreed with third-party listings, we used the official figure; where we couldn't find an official figure we marked the row or left the state out. The PSLF and tax tables are computed on this page from the site's own modules: the RAP payment formula behind the PSLF calculator, the 2026 federal and state tax model behind the take-home pay calculator, and Doximity's 2026 family medicine average from our specialty compensation data. Program-specific sources for the federal programs:

26 U.S. Code Section 108 (including (f)(4), state and NHSC loan repayment), Legal Information Institute, accessed October 21, 2026.
Publication 4681, Canceled Debts, Foreclosures, Repossessions, and Abandonments, Internal Revenue Service, accessed October 21, 2026.
26 U.S. Code Section 127, educational assistance programs, Office of the Law Revision Counsel, accessed October 21, 2026.
NHSC Loan Repayment Program, Health Resources and Services Administration, accessed October 21, 2026.
State Loan Repayment Program (SLRP), Health Resources and Services Administration, accessed October 21, 2026.
NHSC Students to Service Loan Repayment Program, Health Resources and Services Administration, accessed October 21, 2026.
IHS Loan Repayment Program and IHS LRP Participant Guide (tax assistance), Indian Health Service, accessed October 21, 2026.
Education Debt Reduction Program (EDRP) fact sheet, VA Careers, U.S. Department of Veterans Affairs, accessed October 21, 2026.
Interest Rates for Federal Direct Loans First Disbursed Between July 1, 2026 and June 30, 2027 (GENERAL-26-33), Federal Student Aid, accessed October 21, 2026.
DHCS FY 2025-26 Budget Act Highlights (suspension of the Proposition 56 loan repayment program), California Department of Health Care Services, accessed September 27, 2026.
House File 972 (2025), enrolled text, Iowa Legislature, accessed September 27, 2026.
Michigan State Loan Repayment Program, Michigan Department of Health and Human Services, and 2026 application period announcement, Michigan Health & Hospital Association, accessed October 21, 2026.
Oregon Administrative Rule 409-036-0080, maximum award amounts, Legal Information Institute, accessed October 21, 2026.
Recruitment Assistance Program FAQs (tax treatment), South Dakota Department of Health, accessed October 21, 2026.
Missouri Student Loan Repayment Program, Missouri Department of Health and Senior Services, accessed October 21, 2026.
Vermont Educational Loan Repayment, primary care 2027 (application deadline), Vermont AHEC, accessed October 21, 2026.
Physician Compensation Report 2026, Doximity, accessed September 27, 2026.

About the Author

Joshua Dunigan, DO | Family Medicine Resident & Founder

I'm a family medicine resident physician in Des Moines, Iowa (class of 2027). I founded MedMoneyGuide to give physicians specialty-specific financial guidance, with sources you can check.

The information on this page is for educational purposes and is not financial, legal or tax advice. Program terms, funding levels, eligibility rules and application windows are set by state and federal legislatures and their administering agencies and change often. Figures reflect sources checked in October 2026, and the PSLF and tax tables are simplified models of one hypothetical physician. Verify current terms with each program and model your own situation before making career, practice location or loan decisions. MedMoneyGuide has no affiliate or advertising relationships with the programs or companies it covers.