119 HR 1801 IH: Employer Participation in Repayment Act U.S. House of Representatives 2025-03-03 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

I119th CONGRESS1st SessionH. R. 1801IN THE HOUSE OF REPRESENTATIVESMarch 3, 2025Ms. Malliotakis (for herself and Mr. Peters) introduced the following bill; which was referred to the Committee on Ways and MeansA BILLTo amend the Internal Revenue Code of 1986 to make the exclusion for certain employer payments of student loans under educational assistance programs permanent.

1.

Short title

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

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.