PlainBillCongress, translated.Legislation. Context. Public interest.Referred to the House Committee on Ways and Means.
Congressional Research Service
No official summary is available in the imported record yet.
People & committees
Rep. Malliotakis, Nicole [R-NY-11] · R–NY
Legislative record
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Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Primary sources
Text links open the official source. We also preserved the text version used in the PlainBill explanation below.
Source last updated: May 27, 2026. Consult Congress.gov for the current record.
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PlainBill explanation
Based on the full Introduced in House · 2025-03-03 text. This explanation has not received human editorial review. This overview describes the proposal’s major provisions; it does not establish what its real-world effects would be.
This bill proposes making permanent an existing tax exclusion for certain employer payments of student loans through educational assistance programs. It would remove the rule limiting that exclusion to payments made before January 1, 2026. The proposal concerns employers making these payments and people whose loans they pay; the change would apply to payments made after enactment.
Exclusion for certain employer payments of student loans under educational assistance programs made permanent
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,.
The amendment made by this section shall apply to payments made after the date of the enactment of this Act.
The proposed Employer Participation in Repayment Act would delete the payment deadline from section 127(c)(1)(B) of the federal tax code. That removes the specified time limit; the supplied amendment does not replace it with another deadline.
This Act may be cited as the Employer Participation in Repayment Act.
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,.
The amendment would apply only to payments made after the date the bill becomes law. The text does not specify a calendar date for enactment.
The amendment made by this section shall apply to payments made after the date of the enactment of this Act.
The supplied actions snapshot, updated May 27, 2026, records introduction in the House and referral to the House Committee on Ways and Means on March 3, 2025.
Source snapshot updated 2026-05-27T08:05:43Z. 2025-03-03: Referred to the House Committee on Ways and Means. 2025-03-03: Introduced in House
A closer look
Reviewed version: Introduced in House · 2025-03-03. These findings describe provisions and who may benefit; they are not judgments of waste, corruption, or motive.
This review covers the supplied bill text. “None identified” does not rule out provisions in later versions or accompanying reports and disclosures.
Provisions outside the bill’s main subject, or policy changes attached to appropriations.
None identified in the reviewed text
No unrelated provision was identified in the complete supplied introduced text. This conclusion does not extend to other versions or accompanying materials.
Spending directed to particular recipients or places outside ordinary competitive or formula-based allocation.
None identified in the reviewed text
No congressionally directed spending for particular recipients or places was identified in the complete supplied introduced text. This conclusion does not establish the contents of other versions or accompanying disclosure materials.
Narrow exceptions, exemptions, or preferential treatment that warrant a closer look.
None identified in the reviewed text
No materially narrow carve-out or preferential exception beyond the proposal's main policy was identified in the complete supplied introduced text. The underlying statutory eligibility rules and other versions are outside this conclusion.
Full text preserved for this analysis. Legislative record snapshot: May 27, 2026. How PlainBill uses AI