; and (B) in paragraph (2), in the matter preceding subparagraph (A), by striking In the case and inserting Subject to section 1860D–2(b)(10), in the case . 8. Targeting health workforce loan repayment assistance to hardest-hit States (a) Loan repayment program for substance use disorder treatment workforce Section 781 of the Public Health Service Act ( 42 U.S.C. 295h ) is amended— (1) in subsection (b), by adding at the end the following: (3) Tax liability The amount of a payment made under this section on behalf of an individual shall not be considered income for any purpose under the Internal Revenue Code of 1986.