Employer Participation in Repayment Act

This bill permanently removes the expiration date for employer payments toward employee student loans under tax-exempt educational assistance programs. It amends the tax code to eliminate the previous deadline of January 1, 2026, making the tax exclusion for such payments permanent. The change directly affects employers offering student loan repayment benefits as part of their compensation packages, allowing them to continue providing this tax-advantaged benefit without future expiration. The key provision simply extends an existing tax exclusion indefinitely, with no new requirements or funding changes.