HR 2852 Re-checks Congress.gov for new actions and updates the bill's status, and fills in any sponsors, committees, or related bills that are missing. It does not re-pull sponsors/cosponsors/committees/related — those rarely change — and it skips all work if nothing has changed upstream, so it's cheap to click.
Expanded Student Saver’s Tax Credit Act
To amend the Internal Revenue Code of 1986 to allow students to take the saver's credit and receive the saver's match.
Summary
This bill removes restrictions that currently prevent full-time students from claiming the Saver's Credit and Saver's Match. The Saver's Credit is a tax credit for low-income and moderate-income savers who contribute to retirement accounts, and the Saver's Match is a government contribution to retirement accounts for eligible savers. The bill allows full-time students who are claimed as dependents to claim these benefits if they save for retirement. The changes apply to retirement contributions made after the bill's enactment for the Saver's Credit, and retroactively to the SECURE 2.0 Act of 2022 for the Saver's Match.
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)
2 cosponsors
Actions (2)
- Apr 10, 2025 Referred to the House Committee on Ways and Means. · house
- Apr 10, 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.
Text versions (1)
Bills are re-published as they move (Introduced → Reported → Engrossed → Enrolled …). Each stage below is a separate text; pick two to see what changed. Data from Congress.gov.
Full text
IN THE HOUSE OF REPRESENTATIVES
April 10, 2025
Ms. Johnson of Texas (for herself, Mr. Johnson of Georgia, and Ms. Norton) 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 students to take the saver’s credit and receive the saver’s match.
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 “Expanded Student Saver’s Tax Credit Act”.
SEC. 2. SAVER’S CREDIT AND SAVER’S MATCH ALLOWED TO INDIVIDUALS WHO ARE FULL-TIME STUDENTS.
(a) Saver’s Credit.—Section 25B(c)(2) of the Internal Revenue Code of 1986 is amended—
(1) in the heading, by striking “and full time students”, and
(2) by striking “include—” and all that follows through the period and inserting “include any individual with respect to whom a deduction under section 151 is allowed to another taxpayer for a taxable year beginning in the calendar year in which such individual’s taxable year begins.”.
(b) Saver’s Match.—Section 6433(c)(2) of such Code is amended—
(1) in the heading, by striking “and full time students”, and
(2) by striking “include—” and all that follows through the period and inserting “include any individual with respect to whom a deduction under section 151 is allowed to another taxpayer for a taxable year beginning in the calendar year in which such individual’s taxable year begins.”.
(c) Effective Date.—
(1) Saver’s credit.—The amendments made by subsection (a) shall apply to contributions made after the date of the enactment of this Act.
(2) Saver’s match.—The amendments made by subsection (b) shall take effect as if included in section 103 of the SECURE 2.0 Act of 2022. <all>
Comments