; or (ii) if there is no such requirement, such number of hours of training as the Secretary finds is necessary to achieve that skill level. . (b) Effective date The amendment made by subsection (a) shall take effect on October 1, 2023. 3. Exclusion of assistance provided under a health professions workforce demonstration project from Federal income tax (a) In general Section 2008(a)(2)(A)(ii) of the Social Security Act ( 42 U.S.C. 1397g(a)(2)(A)(ii) ) is amended to read as follows: (ii) Income disregard Amounts paid to an eligible individual as a cash stipend or as emergency assistance under a project for which a grant is made under this section shall not be considered income for any purpose under the Internal Revenue Code of 1986, and an entity making such a payment shall not be required to submit an information return under subtitle F of such Code with respect to the payment. . (b) Effective date The amendment made by subsection (a) shall apply with respect to amounts paid on or after October 1, 2023.