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Employer Participation in Repayment Act

H.R. 1801 · 119th Congress · Mar 3, 2025 · Lineage

A BILL

To amend the Internal Revenue Code of 1986 to make the exclusion for certain employer payments of student loans under educational assistance programs permanent.

Section 1 Short title

This Act may be cited as the “Employer Participation in Repayment Act”.

Sec. 2 Exclusion for certain employer payments of student loans under educational assistance programs made permanent

(a)
In general— Section 127(c)(1)(B) of the Internal Revenue Code of 1986 is amended by striking “in the case of payments made before January 1, 2026,”.
(b)
Effective date— The amendment made by this section shall apply to payments made after the date of the enactment of this Act.