119-HR2852
Expanded Student Saver’s Tax Credit Act
Last action was on 4-10-2025
SenateCurrent status is Referred to the House Committee on Ways and Means.
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119th CONGRESS
1st Session
H. R. 2852
1. Short title2. Saver’s credit and saver’s match allowed to individuals who are full-time students1. 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.