| 1 | 1 | | I |
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| 2 | 2 | | 119THCONGRESS |
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| 3 | 3 | | 1 |
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| 4 | 4 | | STSESSION H. R. 2852 |
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| 5 | 5 | | To amend the Internal Revenue Code of 1986 to allow students to take |
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| 6 | 6 | | the saver’s credit and receive the saver’s match. |
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| 7 | 7 | | IN THE HOUSE OF REPRESENTATIVES |
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| 8 | 8 | | APRIL10, 2025 |
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| 9 | 9 | | Ms. J |
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| 10 | 10 | | OHNSONof Texas (for herself, Mr. JOHNSONof Georgia, and Ms. NOR- |
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| 11 | 11 | | TON) introduced the following bill; which was referred to the Committee |
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| 12 | 12 | | on Ways and Means |
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| 13 | 13 | | A BILL |
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| 14 | 14 | | To amend the Internal Revenue Code of 1986 to allow stu- |
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| 15 | 15 | | dents to take the saver’s credit and receive the saver’s |
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| 16 | 16 | | match. |
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| 17 | 17 | | Be it enacted by the Senate and House of Representa-1 |
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| 18 | 18 | | tives of the United States of America in Congress assembled, 2 |
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| 19 | 19 | | SECTION 1. SHORT TITLE. 3 |
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| 20 | 20 | | This Act may be cited as the ‘‘Expanded Student 4 |
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| 21 | 21 | | Saver’s Tax Credit Act’’. 5 |
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| 22 | 22 | | VerDate Sep 11 2014 01:58 Apr 24, 2025 Jkt 059200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H2852.IH H2852 |
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| 23 | 23 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB 2 |
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| 24 | 24 | | •HR 2852 IH |
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| 25 | 25 | | SEC. 2. SAVER’S CREDIT AND SAVER’S MATCH ALLOWED TO 1 |
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| 26 | 26 | | INDIVIDUALS WHO ARE FULL-TIME STU-2 |
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| 27 | 27 | | DENTS. 3 |
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| 28 | 28 | | (a) S |
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| 29 | 29 | | AVER’SCREDIT.—Section 25B(c)(2) of the In-4 |
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| 30 | 30 | | ternal Revenue Code of 1986 is amended— 5 |
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| 31 | 31 | | (1) in the heading, by striking ‘‘ |
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| 32 | 32 | | AND FULL 6 |
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| 33 | 33 | | TIME STUDENTS’’, and 7 |
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| 34 | 34 | | (2) by striking ‘‘include—’’ and all that follows 8 |
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| 35 | 35 | | through the period and inserting ‘‘include any indi-9 |
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| 36 | 36 | | vidual with respect to whom a deduction under sec-10 |
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| 37 | 37 | | tion 151 is allowed to another taxpayer for a taxable 11 |
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| 38 | 38 | | year beginning in the calendar year in which such 12 |
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| 39 | 39 | | individual’s taxable year begins.’’. 13 |
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| 40 | 40 | | (b) S |
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| 41 | 41 | | AVER’SMATCH.—Section 6433(c)(2) of such 14 |
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| 42 | 42 | | Code is amended— 15 |
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| 43 | 43 | | (1) in the heading, by striking ‘‘ |
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| 44 | 44 | | AND FULL 16 |
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| 45 | 45 | | TIME STUDENTS’’, and 17 |
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| 46 | 46 | | (2) by striking ‘‘include—’’ and all that follows 18 |
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| 47 | 47 | | through the period and inserting ‘‘include any indi-19 |
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| 48 | 48 | | vidual with respect to whom a deduction under sec-20 |
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| 49 | 49 | | tion 151 is allowed to another taxpayer for a taxable 21 |
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| 50 | 50 | | year beginning in the calendar year in which such 22 |
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| 51 | 51 | | individual’s taxable year begins.’’. 23 |
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| 52 | 52 | | (c) E |
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| 53 | 53 | | FFECTIVEDATE.— 24 |
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| 54 | 54 | | VerDate Sep 11 2014 01:58 Apr 24, 2025 Jkt 059200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H2852.IH H2852 |
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| 55 | 55 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB 3 |
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| 56 | 56 | | •HR 2852 IH |
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| 57 | 57 | | (1) SAVER’S CREDIT.—The amendments made 1 |
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| 58 | 58 | | by subsection (a) shall apply to contributions made 2 |
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| 59 | 59 | | after the date of the enactment of this Act. 3 |
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| 60 | 60 | | (2) S |
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| 61 | 61 | | AVER’S MATCH.—The amendments made 4 |
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| 62 | 62 | | by subsection (b) shall take effect as if included in 5 |
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| 63 | 63 | | section 103 of the SECURE 2.0 Act of 2022. 6 |
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| 64 | 64 | | Æ |
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| 65 | 65 | | VerDate Sep 11 2014 01:58 Apr 24, 2025 Jkt 059200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6301 E:\BILLS\H2852.IH H2852 |
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| 66 | 66 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB |
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