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Increased Tax Relief for Education and Professional Tools

This act sets a new maximum tax-exempt amount for employer-provided educational assistance and expands the scope of this exclusion to include education-related tools and technology required for professional development.
Key points
Sets the maximum tax exclusion for employer-provided educational assistance at $12,000 per year for education below the graduate level.
The $12,000 amount will be adjusted annually for inflation after the year 2021.
Expands the definition of educational assistance to include education-related tools and technology, such as hand tools, computer equipment, software, internet access, and licensure fees.
Changes to the exclusion amount are effective for tax years beginning after December 31, 2020, while changes regarding tools apply from the quarter of enactment.
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Expired
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Additional Information
Print number: 117_HR_4428
Sponsor: Rep. Smith, Jason [R-MO-8]
Process start date: 2021-07-13
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Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

Upward Mobility Enhancement Act

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 117_HR_4428.

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:

  • Sets the maximum tax exclusion for employer-provided educational assistance at $12,000 per year for education below the graduate level.
  • The $12,000 amount will be adjusted annually for inflation after the year 2021.
  • Expands the definition of educational assistance to include education-related tools and technology, such as hand tools, computer equipment, software, internet access, and licensure fees.
  • Changes to the exclusion amount are effective for tax years beginning after December 31, 2020, while changes regarding tools apply from the quarter of enactment.
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. Smith, Jason [R-MO-8].

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 Education Labor