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Gross Income

All income from any source before any deductions or expenses are taken out, which is generally subject to income tax.

Taxable Year

The annual accounting period for which a person or business files an income tax return, typically a calendar year (January 1 to December 31).

Federally Subsidized Loan Repayment

Financial assistance provided by the U.S. government to help pay off student loans, usually in exchange for working in a specific field or area.

Conforming Amendment

A change made to one part of a law to make it consistent with another change being made in the same or related law.

Enactment Date

The date when a bill officially becomes law after being passed by both houses of Congress and signed by the President.

Comptroller General of the United States

The head of the Government Accountability Office (GAO), an independent agency that provides auditing, evaluation, and investigative services for Congress.