Introduced:
Feb 27, 2025
Policy Area:
Taxation
Congress.gov:
Bill Statistics
2
Actions
1
Cosponsors
0
Summaries
1
Subjects
1
Text Versions
Yes
Full Text
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Latest Action
Feb 27, 2025
Read twice and referred to the Committee on Finance.
Actions (2)
Read twice and referred to the Committee on Finance.
Type: IntroReferral
| Source: Senate
Feb 27, 2025
Introduced in Senate
Type: IntroReferral
| Source: Library of Congress
| Code: 10000
Feb 27, 2025
Subjects (1)
Taxation
(Policy Area)
Cosponsors (1)
(R-SD)
Feb 27, 2025
Feb 27, 2025
Full Bill Text
Length: 1,516 characters
Version: Introduced in Senate
Version Date: Feb 27, 2025
Last Updated: Nov 15, 2025 2:17 AM
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 772 Introduced in Senate
(IS) ]
<DOC>
119th CONGRESS
1st Session
S. 772
To amend the Internal Revenue Code of 1986 to make the exclusion for
certain employer payments of student loans under educational assistance
programs permanent.
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
February 27, 2025
Mr. Warner (for himself and Mr. Thune) introduced the following bill;
which was read twice and referred to the Committee on Finance
_______________________________________________________________________
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.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
[From the U.S. Government Publishing Office]
[S. 772 Introduced in Senate
(IS) ]
<DOC>
119th CONGRESS
1st Session
S. 772
To amend the Internal Revenue Code of 1986 to make the exclusion for
certain employer payments of student loans under educational assistance
programs permanent.
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
February 27, 2025
Mr. Warner (for himself and Mr. Thune) introduced the following bill;
which was read twice and referred to the Committee on Finance
_______________________________________________________________________
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.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1.
This Act may be cited as the ``Employer Participation in Repayment
Act''.
SEC. 2.
EDUCATIONAL ASSISTANCE PROGRAMS MADE PERMANENT.
(a) In General.--
(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,''.
(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.
<all>
(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.
<all>