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Referenced Laws
Section 127(c)(1)(B)
Section 1
1. Short title This Act may be cited as the Employer Participation in Repayment Act.
Section 2
2. 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.