S772-119

Introduced

To amend the Internal Revenue Code of 1986 to make the exclusion for certain employer payments of student loans under educational assistance programs permanent.

119th Congress Introduced Feb 27, 2025

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 make the exclusion for certain employer payments of student loans under educational assistance programs permanent., 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 H9C4366FC718041E8B4A4E63A7F596AAA: 1. Short title This Act may be cited as the Employer Participation in Repayment Act.
  • Section H5E2511284464434F9959B77266CC9E30: 2. Exclusion for certain employer payments of student loans under educational assistance programs made permanent Section 127(c)(1)(B) of the Internal Revenue...

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 make the exclusion for certain employer payments of student loans under educational assistance programs permanent., 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 make the exclusion for certain employer payments of student loans under educational assistance programs permanent., 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: is
schools, students, and education providers:
Identified Costs
  • federal implementing agencies
  • schools, students, and education providers
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: is
federal implementing agencies:
schools, students, and education providers:

Legislative Progress

Introduced
Introduced Committee Passed
Feb 27, 2025

Mr. Warner (for himself and Mr. Thune) introduced the following …

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