118th Congress · SENATE BILLBILL

S. 3296Upskilling and Retraining Assistance Act

A bill to amend the Internal Revenue Code of 1986 to expand and modify employer educational assistance programs, and for other purposes.

Taxation
Introduced Nov 14, 2023
Last action Nov 14, 2023
Pipeline · Bill → Law
Step 1
Introduced
Nov 14, 2023
Step 2
Referred
Nov 14, 2023
Finance
Step 3
Committee
Step 4
Senate
Step 5
House floor
Step 6
Resolve Changes
Step 7
Signed
SummaryCRS Summary

This bill increases to $12,000 in 2024-2025, the exclusion from employee gross income, for income tax purposes, of employer-paid educational assistance programs.  The bill also expands the exclusion to include amounts paid for education-related tools and technology (e.g., hand tools, computers, software, licensure fees). 

Provisions · 3 sectionsIntroduced in Senate
Timeline · 2 actions
Nov 14, 2023
Introduced in Senate
Nov 14, 2023
Read twice and referred to the Committee on Finance.