# 119-hr-1801: Employer Participation in Repayment Act

119-hr-1801, Employer Participation in Repayment Act, is a 119th Congress bill sponsored by Rep. Malliotakis, Nicole [R-NY-11] (R-NY); status introduced; PRIA reads it as touching household money (as of 2026-05-28).

- Canonical: https://policyrisk.com/legislation/119-hr-1801
- As of: 2026-05-28
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-1801
- Congress: 119
- Title: Employer Participation in Repayment Act
- Status: introduced
- Introduced: 2025-03-03
- Sponsor: Rep. Malliotakis, Nicole [R-NY-11] (R-NY)
- Cosponsors: 6
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-05-28

## Summary

This bill would permanently extend the exclusion from taxable income for employer payments of employee student loans under Section 127 of the Internal Revenue Code, **making those repayments tax-free for employees**. - Workers and households: Employees who receive employer-paid student loan assistance would no longer count those payments as taxable income, increasing their take-home pay by the amount of tax avoided. - Employers: Companies could keep offering student loan repayment help as a tax-advantaged benefit without a looming sunset, which could make such benefits more durable for recruiting and retention. - Program rules: The bill leaves the size of the exclusion and the definition of an educational assistance program unchanged. It applies to payments made after the date of enactment.

## Cosponsors (6)

- Rep. Peters, Scott H. [D-CA-50] (D-CA), 2025-03-03T00:00:00.000Z
- Rep. LaHood, Darin [R-IL-16] (R-IL), 2025-05-01T00:00:00.000Z
- Rep. Costa, Jim [D-CA-21] (D-CA), 2025-08-19T00:00:00.000Z
- Rep. Harder, Josh [D-CA-9] (D-CA), 2025-10-28T00:00:00.000Z
- Rep. Vindman, Eugene Simon [D-VA-7] (D-VA), 2025-10-28T00:00:00.000Z
- Rep. Thanedar, Shri [D-MI-13] (D-MI), 2026-05-26T00:00:00.000Z

## Provisions PRIA read

- Make employer student loan aid tax-free permanently: benefit, medium. If enacted, workers could keep employer student loan payments tax-free. This only applies when payments are made under an educational assistance program. The bill would remove the current end date for this tax break. It would apply to payments made after the bill is signed. It would not change the…

## Related bills

- 119-hr-9877: Health Equity and Accountability Act of 2026
- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-2725: Affordable Housing Credit Improvement Act of 2025
- 119-hr-6766: Essential Caregivers Act of 2025
- 119-hr-1262: Mikaela Naylon Give Kids a Chance Act
- 119-hr-1065: Protect Our Letter Carriers Act of 2025

## Sources
- [119-hr-1801 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/1801)

## Related
- [119-hr-9877: Health Equity and Accountability Act of 2026](https://policyrisk.com/legislation/119-hr-9877)
- [119-hr-3151: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-hr-3151)
- [119-hr-2725: Affordable Housing Credit Improvement Act of 2025](https://policyrisk.com/legislation/119-hr-2725)
- [119-hr-6766: Essential Caregivers Act of 2025](https://policyrisk.com/legislation/119-hr-6766)
- [119-hr-1262: Mikaela Naylon Give Kids a Chance Act](https://policyrisk.com/legislation/119-hr-1262)
- [119-hr-1065: Protect Our Letter Carriers Act of 2025](https://policyrisk.com/legislation/119-hr-1065)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-1801 (as of 2026-05-28).