; and (B) has an insufficient number of individuals who are citizens or residents of the United States and are qualified, willing, and able to satisfy the demand for labor in such occupation or field of work. (b) Enhancements to certain education tax benefits (1) In general (A) Educational assistance programs Paragraph (2) of section 127(a) of the Internal Revenue Code of 1986 is amended by inserting (or, in the case of an individual employed in an occupation or field of work which has been designated as a short supply field for such calendar year pursuant to section 3(a) of the Economic Modernization Act , the first $15,000 of such assistance so furnished) before the period at the end. (B) Interest on education loans Paragraph (1) of section 221(b) of the Internal Revenue Code of 1986 is amended by inserting (or, in the case of a individual employed in an occupation or field of work which has been designated, pursuant to section 3(a) of the Economic Modernization Act , as a short supply field for the calendar year in which such taxable year began, shall not exceed $8,000) before the period at the end. (C) Qualified tuition and related expenses Paragraph (1) of section 222(b) of the Internal Revenue Code of 1986 is amended by inserting (or, in the case of an individual employed in an occupation or field of work which has been designated, pursuant to section 3(a) of the Economic Modernization Act , as a short supply field for the calendar year in which such taxable year began, an amount equal to the applicable dollar limit multiplied by 2) before the period at the end. (2) Exclusion for certain employer payments of student loans (A) In general Paragraph (1) of section 127(c) of the Internal Revenue Code of 1986 is amended by striking and at the end of subparagraph (A), by redesignating subparagraph (B) as subparagraph (C), and by inserting after subparagraph (A) the following new subparagraph: (B) in the case of an employee employed in an occupation or field of work which has been designated as a short supply