Employer Participation in Repayment Act
Sponsored By: Senator Warner, Mark R. [D-VA]
Introduced
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.
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
Permanent tax break for employee student loans
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 made after the date of enactment.
Sponsors & CoSponsors
Sponsor
Warner, Mark R. [D-VA]
VA • D
Cosponsors
Sen. Thune, John [R-SD]
SD • R
Sponsored 2/27/2025
Roll Call Votes
No roll call votes available for this bill.
View on Congress.gov