I 

116TH CONGRESS 

1ST SESSION H. R. 1043 

To amend the Internal Revenue Code of 1986 to extend the exclusion for 

employer-provided educational assistance to employer payments of qualified education loans. 

IN THE HOUSE OF REPRESENTATIVES 

FEBRUARY 7, 2019 

Mr. PETERS (for himself, Mr. RODNEY DAVIS of Illinois, Mr. BLUMENAUER, 

Ms. STEFANIK, Mrs. MURPHY, Mr. SMITH of Missouri, Ms. MOORE, Mr. 

COLE, Mr. BACON, Mr. BARR, Ms. BARRAGA ́N, Mrs. BEATTY, Mr. BERA, 

Mr. BOST, Mr. BRENDAN F. BOYLE of Pennsylvania, Mrs. BROOKS of 

Indiana, Ms. BROWNLEY of California, Mr. BUCSHON, Mrs. BUSTOS, Mr. 

CARBAJAL, Mr. CARSON of Indiana, Mr. CARTWRIGHT, Ms. JUDY CHU

of California, Mr. CICILLINE, Mr. COHEN, Mr. CONNOLLY, Mr. COOK, 

Mr. CRAWFORD, Ms. DEAN, Ms. DELBENE, Mr. DELGADO, Mr. 

DESAULNIER, Mr. FITZPATRICK, Mr. FOSTER, Mr. GALLEGO, Mr. 

GARAMENDI, Mr. GOMEZ, Mr. GROTHMAN, Ms. HAALAND, Ms. HILL of 

California, Mr. HIMES, Mr. HUDSON, Mr. HURD of Texas, Mr. JOYCE

of Ohio, Mr. KATKO, Mr. KENNEDY, Mr. KHANNA, Mr. KILMER, Mr. 

KING of New York, Mr. KINZINGER, Mrs. KIRKPATRICK, Ms. KUSTER of 

New Hampshire, Mr. LAHOOD, Mr. LAMB, Mr. LEVIN of California, Mr. 

TED LIEU of California, Mr. LOEBSACK, Ms. LOFGREN, Mr. SEAN PATRICK MALONEY of New York, Mr. MARSHALL, Mrs. MCBATH, Mr. 

MCEACHIN, Mr. MCGOVERN, Mr. MCKINLEY, Mr. MCNERNEY, Mr. 

MITCHELL, Mr. MOULTON, Mrs. NAPOLITANO, Mr. O’HALLERAN, Mr. 

PALLONE, Mr. PETERSON, Ms. PINGREE, Mr. QUIGLEY, Miss RICE of 

New York, Mr. RIGGLEMAN, Mr. DAVID P. ROE of Tennessee, Mr. ROSE

of New York, Mr. ROUZER, Mr. RUPPERSBERGER, Mr. RYAN, Ms. SCANLON, Mr. SCHRADER, Ms. SEWELL of Alabama, Ms. SLOTKIN, Mr. STANTON, Mr. STIVERS, Mr. SWALWELL of California, Mr. TAKANO, Mr. 

TONKO, Mrs. TORRES of California, Mrs. TRAHAN, Mr. TURNER, Mr. 

VARGAS, Mr. WELCH, Ms. WILSON of Florida, Mr. WOMACK, Mr. LYNCH, 

and Mr. HASTINGS) introduced the following bill; which was referred to 

the Committee on Ways and Means 


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•HR 1043 IH

A BILL 

To amend the Internal Revenue Code of 1986 to extend 

the exclusion for employer-provided educational assistance to employer payments of qualified education loans. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Employer Participation 

5 in Repayment Act of 2019’’. 

6 SEC. 2. EXCLUSION FOR EMPLOYER PAYMENT OF QUALI7 FIED EDUCATION LOANS. 

8 (a) IN GENERAL.—Section 127(c)(1) of the Internal 

9 Revenue Code of 1986 is amended by striking ‘‘and’’ at 

10 the end of subparagraph (A), by redesignating subpara11 graph (B) as subparagraph (C), and by inserting after 

12 subparagraph (A) the following new subparagraph: 

13 ‘‘(B) the payment by an employer, whether 

14 paid to the employee or to a lender, of principal 

15 or interest on any qualified education loan (as 

16 defined in section 221(d)(1)) incurred by the 

17 employee, and’’. 

18 (b) DENIAL OF DOUBLE BENEFIT.—Section 

19 221(e)(1) of such Code is amended by inserting before the 

20 period at the end the following: ‘‘, or for any amount 


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•HR 1043 IH

1 which is excludable from gross income under section 

2 127(c)(1)(B)’’. 

3 (c) EFFECTIVE DATE.—The amendments made by 

4 this section shall apply to payments made by employers 

5 after December 31, 2019. 

Æ 


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