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Increased Tax Breaks for Employee Education and Professional Training

This act temporarily increases the tax exclusion limit for employer-provided educational assistance programs. It also broadens the definition of educational expenses to include essential tools and technology, allowing for the coverage of equipment and licensure fees.
Key points
Increased Tax Exclusion: The annual tax exclusion for educational assistance is increased to $12,000 (up from $5,250) for taxable years beginning after December 31, 2020, and before January 1, 2023.
Broader Expense Coverage: The definition now includes hand tools, construction equipment, computers, software, internet access, VR tools, and licensure fees necessary for instruction.
Support for Professional Advancement: The provision covers tools and technology required for obtaining or maintaining professional certifications, licenses, or employment advancement.
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Additional Information
Print number: 117_HR_4411
Sponsor: Rep. Davis, Danny K. [D-IL-7]
Process start date: 2021-07-13
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OFFICIAL LEGAL TITLE

Upskilling and Retraining Assistance Act

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 117_HR_4411.

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

When did the legislative process begin?

The process officially started on 2021-07-13.

What are the main provisions?

Key points include:

  • Increased Tax Exclusion: The annual tax exclusion for educational assistance is increased to $12,000 (up from $5,250) for taxable years beginning after December 31, 2020, and before January 1, 2023.
  • Broader Expense Coverage: The definition now includes hand tools, construction equipment, computers, software, internet access, VR tools, and licensure fees necessary for instruction.
  • Support for Professional Advancement: The provision covers tools and technology required for obtaining or maintaining professional certifications, licenses, or employment advancement.
What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Rep. Davis, Danny K. [D-IL-7].

What is the latest detailed status?

The latest detailed status is: Referred to the House Committee on Ways and Means.

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2026-01-02.

CATEGORIES

Taxes Labor Education