HR5920-118

In Committee

To amend the Internal Revenue Code of 1986 to allow married couples to apply the student loan interest deduction limitation separately to each spouse, and for other purposes.

118th Congress Introduced Oct 11, 2023

Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.

Summary

What This Bill Does

This bill, To amend the Internal Revenue Code of 1986 to allow married couples to apply the student loan interest deduction limitation separately to each spouse, and for other purposes., changes federal law or congressional policy affecting schools, students, and education providers. The main policy domain is Education, Environment, Finance.

Who Benefits and How

schools, students, and education providers may benefit from new authority, funding, eligibility, regulatory clarity, or reduced risk created by the bill.

Who Bears the Burden and How

federal implementing agencies, schools, students, and education providers may take on implementation duties, reporting obligations, compliance costs, or oversight responsibilities.

Key Provisions

  • Section H247F2A16B0314AB89617BBDAA759E4CA: 1. Short title This Act may be cited as the Student Loan Marriage Penalty Elimination Act of 2023.
  • Section H0DD30EB0469D4AFEB5BF5921D0B7A7B4: 2. Student loan interest deduction limitation applied separately to each spouse Section 221(b)(1) of the Internal Revenue Code of 1986 is amended to read as...

Evidence Chain:

This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.

At a Glance

What This Bill Does

This bill, To amend the Internal Revenue Code of 1986 to allow married couples to apply the student loan interest deduction limitation separately to each spouse, and for other purposes., changes federal law or congressional policy affecting schools, students, and education providers.

Key Policy Areas

Education, Environment, Finance

Primary Purpose

This bill, To amend the Internal Revenue Code of 1986 to allow married couples to apply the student loan interest deduction limitation separately to each spouse, and for other purposes., changes federal law or congressional policy affecting schools, students, and education providers.

Policy Domains

Education Environment Finance

Whole bill

Identified Gains
  • schools, students, and education providers
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: ih
schools, students, and education providers: ,
Identified Costs
  • federal implementing agencies
  • schools, students, and education providers
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: ih
federal implementing agencies: ,
schools, students, and education providers: ,

Legislative Progress

In Committee
Introduced Committee Passed
Oct 25, 2023

Referred to the Committee on Ways and Means

Oct 11, 2023

Mr. Grothman (for himself, Mr. Carter of Louisiana, Mr. Davis …

Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →

Bill Structure & Actor Mappings

Who is "The Secretary" in each section?

Domains
Education Environment Finance
Actor Mappings
"federal_implementing_agencies"
→ Federal agencies assigned duties by the bill

We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.

Learn more about our methodology