Pub. L. 116-260, div. EE, tit. I, subtit. B, sec. 120 (as amended)
EXCLUSION FOR CERTAIN EMPLOYER PAYMENTS OF STUDENT LOANS.
SEC. 120. EXCLUSION FOR CERTAIN EMPLOYER PAYMENTS OF STUDENT LOANS.
(a) In General.—Section 127(c)(1)(B) is amended by striking “January 1, 2021” and inserting “January 1, 2026”.
(b) [26 U.S.C. 127 note] Effective Date.—The amendment made by this section shall apply to payments made after December 31, 2020.
- Cross-references to the US Code
- 26 U.S.C. 127 note