H.R. 2852

119th CONGRESS 1st Session

To amend the Internal Revenue Code of 1986 to allow students to take the saver’s credit and receive the saver’s match.

IN THE HOUSE OF REPRESENTATIVES · April 10, 2025 · Sponsor: Ms. Johnson of Texas · Committee: Committee on Ways and Means

Table of contents

• SEC. 1. Short title
• SEC. 2. Saver’s credit and saver’s match allowed to individuals who are full-time students

SEC. 1. Short title

This Act may be cited as the "Expanded Student Saver’s Tax Credit Act".

SEC. 2. Saver’s credit and saver’s match allowed to individuals who are full-time students

(a) Saver’s credit

of the Internal Revenue Code of 1986 is amended— (Section 25B(c)(2)) (1) in the heading, by striking , and

(2) by striking "include—" and all that follows through the period and inserting "include any individual with respect to whom a deduction under section 151 is allowed to another taxpayer for a taxable year beginning in the calendar year in which such individual's taxable year begins." .

(b) Saver’s match

Section 6433(c)(2) of such Code is amended—

(1) in the heading, by striking , and

(2) by striking "include—" and all that follows through the period and inserting "include any individual with respect to whom a deduction under section 151 is allowed to another taxpayer for a taxable year beginning in the calendar year in which such individual's taxable year begins." .

(c) Effective date

(1) The amendments made by subsection (a) shall apply to contributions made after the date of the enactment of this Act.

(2) The amendments made by subsection (b) shall take effect as if included in section 103 of the SECURE 2.0 Act of 2022.