[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2852 Introduced in House (IH)]

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119th CONGRESS
  1st Session
                                H. R. 2852

 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

  Ms. Johnson of Texas (for herself, Mr. Johnson of Georgia, and Ms. 
   Norton) introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


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

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 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.--Section 25B(c)(2) of the Internal Revenue Code 
of 1986 is amended--
            (1) in the heading, by striking ``and full time students'', 
        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 full time students'', 
        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) Saver's credit.--The amendments made by subsection (a) 
        shall apply to contributions made after the date of the 
        enactment of this Act.
            (2) Saver's match.--The amendments made by subsection (b) 
        shall take effect as if included in section 103 of the SECURE 
        2.0 Act of 2022.
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