To amend the Internal Revenue Code of 1986 to increase the exclusion for educational assistance programs and to allow the exclusion with respect to education-related tools and technology.
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 increase the exclusion for educational assistance programs and to allow the exclusion with respect to education-related tools and technology., 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 HF82DC5E257724A658C8512E00A84FB3E: 1. Short title This Act may be cited as the Upward Mobility Enhancement Act.
- Section H8D3517683B7045AC98E6BCF5F087525B: 2. Increase in exclusion for educational assistance programs Section 127(a)(2) of the Internal Revenue Code of 1986 is amended to read as follows: (2)Maximum...
- Section H5DECD67043B94F8087C5875FC6295465: 3. Expenses for education-related tools and technology Section 127(c)(1) of the Internal Revenue Code of 1986 is amended by striking equipment both places it...
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 increase the exclusion for educational assistance programs and to allow the exclusion with respect to education-related tools and technology., 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 increase the exclusion for educational assistance programs and to allow the exclusion with respect to education-related tools and technology., 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. Feenstra (for himself and Mr. Davis of Illinois) 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