# 119-s-772: Employer Participation in Repayment Act

119-s-772, Employer Participation in Repayment Act, is a 119th Congress bill sponsored by Sen. Warner, Mark R. [D-VA] (D-VA); status introduced; PRIA reads it as touching household money (as of 2026-10-18).

- Canonical: https://policyrisk.com/legislation/119-s-772
- As of: 2026-10-18
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-772
- Congress: 119
- Title: Employer Participation in Repayment Act
- Status: introduced
- Introduced: 2025-02-27
- Sponsor: Sen. Warner, Mark R. [D-VA] (D-VA)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-10-18

## Summary

**Makes permanent the tax exclusion for employer-provided student loan repayment assistance.** This bill would remove the January 1, 2026 sunset from Internal Revenue Code section 127(c)(1)(B), so employer payments toward employee student loans would remain excluded from workers' taxable income for payments made after enactment.

## Cosponsors (1)

- Sen. Thune, John [R-SD] (R-SD), 2025-02-27T00:00:00.000Z

## Provisions PRIA read

- Permanent tax break for employee student loans: benefit, high. This bill would make permanent the tax exclusion for employer student loan repayments. You would be able to exclude qualified employer payments from your taxable income. The bill would remove the rule limiting the exclusion to payments made before January 1, 2026. The change would apply to payments…

## Related bills

- 119-s-1748: Kids Online Safety Act
- 119-s-3990: PrEP Access and Coverage Act of 2026
- 119-s-1241: Sanctioning Russia Act of 2025
- 119-s-2763: Keep Billionaires Out of Social Security Act
- 119-s-1261: CONNECT for Health Act of 2025
- 119-s-558: Antisemitism Awareness Act of 2025

## Sources
- [119-s-772 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/772)

## Related
- [119-s-1748: Kids Online Safety Act](https://policyrisk.com/legislation/119-s-1748)
- [119-s-3990: PrEP Access and Coverage Act of 2026](https://policyrisk.com/legislation/119-s-3990)
- [119-s-1241: Sanctioning Russia Act of 2025](https://policyrisk.com/legislation/119-s-1241)
- [119-s-2763: Keep Billionaires Out of Social Security Act](https://policyrisk.com/legislation/119-s-2763)
- [119-s-1261: CONNECT for Health Act of 2025](https://policyrisk.com/legislation/119-s-1261)
- [119-s-558: Antisemitism Awareness Act of 2025](https://policyrisk.com/legislation/119-s-558)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-772 (as of 2026-10-18).