119-HR2852

Expanded Student Saver’s Tax Credit Act

Last action was on 4-10-2025

Bill is currently in: House
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Current status is Referred to the House Committee on Ways and Means.

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119th CONGRESS

1st Session

H. R. 2852

1. Short title
2. Saver’s credit and saver’s match allowed to individuals who are full-time students

1. Short title

This Act may be cited as the "Expanded Student Saver’s Tax Credit Act".


2. Saver’s credit and saver’s match allowed to individuals who are full-time students

(a) Saver’s credit - Section 25B(c)(2) of the Internal Revenue Code of 1986 is amended—

(1) - in the heading, by striking "and full time students", and

(2) - by striking "include—" and all that follows through the period and inserting "include any individual with respect to whom a deduction under section 151 is allowed to another taxpayer for a taxable year beginning in the calendar year in which such individual's taxable year begins.".

(b) Saver’s match - Section 6433(c)(2) of such Code is amended—

(1) - in the heading, by striking "and full time students", and

(2) - by striking "include—" and all that follows through the period and inserting "include any individual with respect to whom a deduction under section 151 is allowed to another taxpayer for a taxable year beginning in the calendar year in which such individual's taxable year begins.".

(c) Effective date -

(1) Saver’s credit - The amendments made by subsection (a) shall apply to contributions made after the date of the enactment of this Act.

(2) Saver’s match - The amendments made by subsection (b) shall take effect as if included in section 103 of the SECURE 2.0 Act of 2022.