I
119THCONGRESS
1
STSESSION H. R. 1801
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 HOUSE OF REPRESENTATIVES
MARCH3, 2025
Ms. M
ALLIOTAKIS(for herself and Mr. PETERS) introduced the following bill;
which was referred to the Committee on Ways and Means
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 Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Employer Participation 4
in Repayment Act’’. 5
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•HR 1801 IH
SEC. 2. EXCLUSION FOR CERTAIN EMPLOYER PAYMENTS 1
OF STUDENT LOANS UNDER EDUCATIONAL 2
ASSISTANCE PROGRAMS MADE PERMANENT. 3
(a) I
NGENERAL.—Section 127(c)(1)(B) of the Inter-4
nal Revenue Code of 1986 is amended by striking ‘‘in the 5
case of payments made before January 1, 2026,’’. 6
(b) E
FFECTIVEDATE.—The amendment made by 7
this section shall apply to payments made after the date 8
of the enactment of this Act. 9
Æ
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