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   &lt;pre&gt;[Congressional Record Volume 167, Number 22 (Friday, February 5, 2021)][House]From the Congressional Record Online through the Government Publishing Office [&lt;a href="https://www.gpo.gov"&gt;www.gpo.gov&lt;/a&gt;]By Mr. STIVERS:H.R. 902.Congress has the power to enact this legislation pursuantto the following:Article I, Section 8, Clause IThe Congress shall have Power To lay and collect Taxes,Duties, Imposts and Excises, to pay the Debts and provide forthe common Defence and general Welfare of the United States;but all Duties, Imposts and Excises shall be uniformthroughout the United States[Page H470]&lt;/pre&gt;
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     &lt;p&gt;&lt;strong&gt;Decreasing Employees Burdensome Taxes from Student Loans Act of 2021 or the DEBT Act of 2021&lt;/strong&gt;&lt;/p&gt; &lt;p&gt;This bill modifies tax provisions relating to the exclusion from employee gross income for employer-provided educational assistance and the student loan interest tax deduction. Specifically, it (1) expands the tax exclusion for employer-provided educational assistance programs to include an employer's payment of any qualified education loan incurred by an employee, (2) increases the maximum amount that may be excluded from the gross income of an employee under employer-provided educational assistance programs, and (3) increases the maximum tax deduction and the income limitation for interest on education loans. &lt;/p&gt;
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   DEBT Act of 2021
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     To amend the Internal Revenue Code of 1986 to expand the exclusion for employer-provided educational assistance and to expand the availability of the student loan interest deduction.
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H11100
2021-02-05
Ways and Means Committee
hswm00
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House floor actions
Referred to the House Committee on Ways and Means.
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2021-02-05
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2021-02-05
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2021-02-05T14:07:05Z
Referred to
House
Ways and Means Committee
hswm00
Standing
R000602
4
Kathleen
Rep. Rice, Kathleen M. [D-NY-4]
Rice
M.
D
2021-02-05
NY
Congressional Research Service, Library of Congress
This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.
text/xml
EN
Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
2021-02-05
2021-02-05
Referred to the House Committee on Ways and Means.
House
Taxation
S001187
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Steve
Rep. Stivers, Steve [R-OH-15]
N
Stivers
R
OH
Employee benefits and pensions Higher education Income tax deductions Income tax exclusion Interest, dividends, interest rates Student aid and college costs
2021-02-05
Introduced in House
 <p><strong>Decreasing Employees Burdensome Taxes from Student Loans Act of 2021 or the DEBT Act of 2021</strong></p> <p>This bill modifies tax provisions relating to the exclusion from employee gross income for employer-provided educational assistance and the student loan interest tax deduction. Specifically, it (1) expands the tax exclusion for employer-provided educational assistance programs to include an employer's payment of any qualified education loan incurred by an employee, (2) increases the maximum amount that may be excluded from the gross income of an employee under employer-provided educational assistance programs, and (3) increases the maximum tax deduction and the income limitation for interest on education loans. </p>
2021-03-26T13:25:05Z
00
2021-02-05T05:00:00Z
Introduced in House
https://www.govinfo.gov/content/pkg/BILLS-117hr902ih/xml/BILLS-117hr902ih.xml
DEBT Act of 2021
DEBT Act of 2021
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IH
Introduced in House
To amend the Internal Revenue Code of 1986 to expand the exclusion for employer-provided educational assistance and to expand the availability of the student loan interest deduction.
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Introduced in House
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Short Title(s) as Introduced
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Introduced in House
Decreasing Employees Burdensome Taxes from Student Loans Act of 2021
Short Title(s) as Introduced
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2023-01-11T13:46:50Z
2023-01-11T13:46:50Z
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2021-02-05
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Employee benefits and pensions Higher education Income tax deductions Income tax exclusion Interest, dividends, interest rates Student aid and college costs
2021-02-05
Introduced in House
 <p><strong>Decreasing Employees Burdensome Taxes from Student Loans Act of 2021 or the DEBT Act of 2021</strong></p> <p>This bill modifies tax provisions relating to the exclusion from employee gross income for employer-provided educational assistance and the student loan interest tax deduction. Specifically, it (1) expands the tax exclusion for employer-provided educational assistance programs to include an employer's payment of any qualified education loan incurred by an employee, (2) increases the maximum amount that may be excluded from the gross income of an employee under employer-provided educational assistance programs, and (3) increases the maximum tax deduction and the income limitation for interest on education loans. </p>
2021-03-26T13:25:05Z
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DEBT Act of 2021
DEBT Act of 2021
Display Title
IH
Introduced in House
To amend the Internal Revenue Code of 1986 to expand the exclusion for employer-provided educational assistance and to expand the availability of the student loan interest deduction.
Official Title as Introduced
IH
Introduced in House
DEBT Act of 2021
Short Title(s) as Introduced
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Introduced in House
Decreasing Employees Burdensome Taxes from Student Loans Act of 2021
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2021-02-05
Referred to the House Committee on Ways and Means.