I
119THCONGRESS
1
STSESSION H. R. 2852
To amend the Internal Revenue Code of 1986 to allow students to take
the saver’s credit and receive the saver’s match.
IN THE HOUSE OF REPRESENTATIVES
APRIL10, 2025
Ms. J
OHNSONof Texas (for herself, Mr. JOHNSONof Georgia, and Ms. NOR-
TON) 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 allow stu-
dents to take the saver’s credit and receive the saver’s
match.
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 ‘‘Expanded Student 4
Saver’s Tax Credit Act’’. 5
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•HR 2852 IH
SEC. 2. SAVER’S CREDIT AND SAVER’S MATCH ALLOWED TO 1
INDIVIDUALS WHO ARE FULL-TIME STU-2
DENTS. 3
(a) S
AVER’SCREDIT.—Section 25B(c)(2) of the In-4
ternal Revenue Code of 1986 is amended— 5
(1) in the heading, by striking ‘‘
AND FULL 6
TIME STUDENTS’’, and 7
(2) by striking ‘‘include—’’ and all that follows 8
through the period and inserting ‘‘include any indi-9
vidual with respect to whom a deduction under sec-10
tion 151 is allowed to another taxpayer for a taxable 11
year beginning in the calendar year in which such 12
individual’s taxable year begins.’’. 13
(b) S
AVER’SMATCH.—Section 6433(c)(2) of such 14
Code is amended— 15
(1) in the heading, by striking ‘‘
AND FULL 16
TIME STUDENTS’’, and 17
(2) by striking ‘‘include—’’ and all that follows 18
through the period and inserting ‘‘include any indi-19
vidual with respect to whom a deduction under sec-20
tion 151 is allowed to another taxpayer for a taxable 21
year beginning in the calendar year in which such 22
individual’s taxable year begins.’’. 23
(c) E
FFECTIVEDATE.— 24
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•HR 2852 IH
(1) SAVER’S CREDIT.—The amendments made 1
by subsection (a) shall apply to contributions made 2
after the date of the enactment of this Act. 3
(2) S
AVER’S MATCH.—The amendments made 4
by subsection (b) shall take effect as if included in 5
section 103 of the SECURE 2.0 Act of 2022. 6
Æ
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