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Code · BILL · 116th Congress · H.R. 8309 (Introduced in House) — To authorize certain authorities of the Department of Homeland Security, and for other purposes. · Sec. 313

Sec. 313. Exclusion of certain student loan repayments

101 words·~1 min read·/bill/116/hr/8309/ih/section-313·

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Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 139H the following new section: Gross income shall not include any amount of loan repayment received under section 312(a) of the Keep America Secure Act. . The table of sections for part III of subchapter B of chapter 1 of such Code is amended by inserting after the item relating to section 139H the following new item: Sec. 139I. Certain student loan repayments. . The amendments made by this section shall apply to taxable years beginning after December 31, 2019.
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