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HR 1801
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Employer Participation in Repayment Act

To amend the Internal Revenue Code of 1986 to make the exclusion for certain employer payments of student loans under educational assistance programs permanent.

Introduced Mar 3, 2025

Latest action (Mar 3, 2025) Referred to the House Committee on Ways and Means.

Referred to
Ways and Means Committee
Policy area
Taxation
Issues
Education

Summary

This bill makes permanent the tax exclusion for employer-provided student loan repayment assistance. Currently, employers can exclude up to $5,250 per employee per year in educational assistance payments (including student loan repayment) from employees' taxable income, but this provision was set to expire on January 1, 2026. The bill removes this expiration date, making the student loan repayment assistance exclusion permanent and allowing employers to continue offering this benefit without a sunset deadline. The change is effective for payments made after the bill is enacted.

AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.

Sponsor (1)
6 cosponsors

Actions (2)
  1. Mar 3, 2025 Referred to the House Committee on Ways and Means. · house
  2. Mar 3, 2025 Introduced in House

Similar bills (6)

Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.

  • S 772 — Employer Participation in Repayment Act · Introduced Feb 27, 2025 · Cong. 119 81%
  • HR 1758 — Dental Loan Repayment Assistance Act of 2025 · Introduced Feb 27, 2025 · Cong. 119 73%
  • HR 1759 — Affordable PLUS Repayment Options for Parents Act of 2025 · Introduced Feb 27, 2025 · Cong. 119 72%
  • HR 2097 — Education, Achievement, and Opportunity Act · Introduced Mar 14, 2025 · Cong. 119 70%
  • HR 2398 — Rural Veterinary Workforce Act · Introduced Mar 27, 2025 · Cong. 119 68%
  • HR 8815 — Teacher Debt Relief Act · Introduced May 14, 2026 · Cong. 119 68%

Text versions (1)
  • Introduced in House · Mar 3, 2025

Only one text version is on file, so there’s no earlier version to compare against yet.

Full text

IN THE HOUSE OF REPRESENTATIVES

March 3, 2025

Ms. Malliotakis (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 Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the “Employer Participation in Repayment Act”.

SEC. 2. EXCLUSION FOR CERTAIN EMPLOYER PAYMENTS OF STUDENT LOANS UNDER EDUCATIONAL ASSISTANCE PROGRAMS MADE PERMANENT.

(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,”.

(b) Effective Date.—The amendment made by this section shall apply to payments made after the date of the enactment of this Act. <all>

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