There is one summary for H.R.108. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (01/03/2017)

Student Loan Repayment Assistance Act of 2017

This bill amends the Internal Revenue Code to allow a business-related tax credit for an employer's payments for employees under a student loan repayment program. The credit is equal to 10% of the amounts that an employer pays on behalf of any employee under a program and is refundable for certain small businesses and tax-exempt organizations. The payments for an employee may not exceed $500 per month.