What is the official ID of this bill?

The official print number for this legislation is HR 4428.

When did the legislative process begin?

The process officially started on 2021-07-13.

Where can I read the full text of this legislation?

The full official text is available at: https://www.congress.gov/117/bills/hr4428/BILLS-117hr4428ih.htm

Is this summary verified?

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

Who is the primary sponsor?

The primary sponsor is Rep. Smith, Jason [R-MO-8].

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

What is the latest detailed status?

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

Analysis and Potential Impact of HR 4428

We don't know, that is up to you to decide. Summarizing raw data with AI is fundamentally different from predicting socio-economic outcomes. As of 2026, we believe impact assessment strictly requires a human in the loop to verify and judge. Review our public AI processing logs for full transparency, and use Lustra to track active legislation for instant status push notifications.

Increased Tax Relief for Education and Professional Tools

Q: 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.

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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Additional Information

Upward Mobility Enhancement Act

Print number: HR 4428

Sponsor: Rep. Smith, Jason [R-MO-8]

Process start date: 2021-07-13

System Note: Lustra is free, publicly auditable civic infrastructure, with full source code available on GitHub. You are reading sterilized legislative data, processed by our radical neutrality engine to strip political spin and retain factual mechanics. We process only official government data. Original documents remain the authoritative source, always verify them if you can.

Summarized by: gemini-3-pro-preview

Source data: api.congress.gov

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Increased Tax Relief for Education and Professional Tools

Key Questions about Increased Tax Relief for Education and Professional Tools