To amend the Internal Revenue Code of 1986 to expand and modify employer educational assistance programs, and for other purposes.
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 expand and modify employer educational assistance programs, and for other purposes., changes federal law or congressional policy affecting technology companies and users of digital services. The main policy domain is Technology, Labor, Education.
Who Benefits and How
technology companies and users of digital services 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, technology companies and users of digital services may take on implementation duties, reporting obligations, compliance costs, or oversight responsibilities.
Key Provisions
- Section HFEEDF05CE8C34FB9B40594DC509F9AED: 1. Short title This Act may be cited as the Upskilling and Retraining Assistance Act.
- Section H086C71927D0045378C06F43E67BD1626: 2. Temporary increase in exclusion for educational assistance programs In the case of taxable years beginning after December 31, 2023, and before January 1,...
- Section H9272A71242FC481A8D5F91239AD51978: 3. Expenses for education-related tools and technology Paragraph (1) of section 127(c) of the Internal Revenue Code of 1986 is amended by striking equipment...
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 expand and modify employer educational assistance programs, and for other purposes., changes federal law or congressional policy affecting technology companies and users of digital services.
Key Policy Areas
Technology, Labor, Education
Primary Purpose
This bill, To amend the Internal Revenue Code of 1986 to expand and modify employer educational assistance programs, and for other purposes., changes federal law or congressional policy affecting technology companies and users of digital services.
Policy Domains
Whole bill
Identified Gains
- technology companies and users of digital services
Identified Costs
- federal implementing agencies
- technology companies and users of digital services
Sponsors
Legislative Progress
IntroducedMr. Davis of Illinois (for himself and Mr. Feenstra) introduced …
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?
- "the_secretary"
- → The Secretary identified in the operative section
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