PUBLIC LAW 102-573—OCT. 29, 1992 106 STAT. 4537

"(ii) provides an incentive to serve in Indian health pro-
grams with the greatest shortages of health professionals; and
"(iii) provides an incentive with respect to the health profes-
sional involved remaining in an Indian health program with
such a health professional shortage, and continuing to provide
primary health services, after the completion of the period
of obligated service under the Loan Repayment Program.".
(g) TAX LIABILITY.—(1) Paragraph (3) of section 108(g) (25
U.S.C. 1616a(g)(3)) is amended to read as follows:

"(3) For the purpose of providing reimbursements for tax liabil-
ity resulting from payments under paragraph (2) on behalf of an
individual, the Secretary—

"(A) in addition to such payments, may make payments
to the individual in an amount not less than 20 percent and
not more than 39 percent of the total amount of loan repay-
ments made for the taxable year involved; and

"(B) may make such additional payments as the Secretary
determines to be appropriate with respect to such purpose.".
(2) The amendment made by paragraph (1) shall apply only 25 use I6l6a
with respect to contracts under section 108 of the Indian Health note-
Care Improvement Act entered into on or after the date of enact-
ment of this Act.

(h) STAFFING NEEDS.—Section 108(k) (25 U.S.C. 1616a(k)) is
amended to read as follows:

"(k) The Secretary, in assigning individuals to serve in Indian
health programs pursuant to contracts entered into under this
section, shall—

"(1) ensure that the staffing needs of Indian health pro-
grams administered by an Indian tribe or tribal or health
organization receive consideration on an equal basis with pro-
grams that are administered directly by the Service; and

"(2) give priority to assigning individuals to Indian health
programs that have a need for health professionals to provide
health care services as a result of individuals having breached
contracts entered into under this section.",
(i) ANNUAL REPORT.—Subsection (n) of section 108 is amended
to read as follows:

"(n) The Secretary shall submit to the President, for inclusion
in each report required to be submitted to the Congress under
section 801, a report concerning the previous fiscal year which
sets forth—

"(1) the health professional positions maintained by the
Service or by tribal or Indian organizations for which recruit-
ment or retention is difficult;

"(2) the number of Loan Repayment Program applications
filed with respect to each type of health profession;

"(3) the number of contracts described in subsection (f)
that are entered into with respect to each health profession;
"(4) the amount of loan payments made under this section,
in total and by health profession;

"(5) the number of scholarship grants that are provided
under section 104 with respect to each health profession;

"(6) the amount of scholarship grants provided under sec-
tion 104, in total and by health profession;

"(7) the number of providers of health care that will be
needed by Indian health programs, by location and profession,