,,ii  #aaith ,,congress  #ast ,session  
,s4 #ggb  ,,in ,,the ,,senate ,,of ,,the
 ,,united ,,states  ,february #bg1      
#bjbe,mr4 ,warner 7for himself and ,mr4 
,thune7 introduced the following bill2  
which was read twice and referred to the
 ,committee on ,finance  ,a ,,bill  ,to 
amend the ,internal ,revenue ,code of   
#aihf to make the exclusion for certain 
employer payments of student loans under
 educational assistance programs        
permanent4  #a4 ,short title ,this ,act 
may be cited as the ,employer           
,participation in ,repayment ,act4  #b4 
,exclusion for certain employer payments
 of student loans under educational     
assistance programs made permanent  7a7 
,in general ,section #abg7;c77#a77;,b7  
of the ,internal ,revenue ,code of #aihf
 is amended by striking in the case of  
payments made before ,january #a1       
#bjbf14  7b7 ,effective date ,the       
amendment made by this section shall    
apply to payments made after the date of
 the enactment of this ,act4