Makes permanent the tax break that lets employers pay part of their employees’ student loans tax‑free when offered through an educational assistance program. This means those employer payments won’t count as the employee’s taxable income going forward, subject to the program’s usual annual cap.

It applies to payments made after enactment. Employers may keep or start offering this benefit, and workers who receive it can reduce their tax bill while paying down student debt faster. It does not change loan terms or require any employer to offer the benefit.