Govoptes

HR 2852 · Expanded Student Saver’s Tax Credit Act

Referred to the House Committee on Ways and Means.

Introduced
Apr 10, 2025
Latest action
Apr 10, 2025
Sponsor
Rep. Julie Johnson [D-TX-32]
Policy area
Taxation
Cosponsors
2

Summary

Expanded Student Saver's Tax Credit Act This bill allows full-time students to qualify for the federal Retirement Savings Contribution Tax Credit (commonly known as the Saver’s Credit) through 2026 and the federal Saver’s Match beginning in 2027. As background, an eligible individual may claim the nonrefundable Saver’s Credit for a percentage of contributions made to a qualified retirement account (e.g., individual retirement account or employer-sponsored retirement account). The maximum Saver’s Credit amount allowed is $1,000 (or $2,000 for married joint filers). Under current law, the Saver’s Credit will be replaced by the Saver’s Match in 2027. Under the Saver's Match, a matching contribution of up to $1,000 (or $2,000 for married joint filers) may be deposited into an individual’s qualified retirement account. Full-time students are currently not eligible for the Saver’s Credit or Saver’s Match. Under the bill, the definition of an eligible individual for purposes of the Saver’s Credit and the Saver’s Match is modified to include full-time students.

Recent actions

  1. Apr 10, 2025 Referred to the House Committee on Ways and Means.
  2. Apr 10, 2025 Introduced in House
  3. Apr 10, 2025 Introduced in House

Votes

No recorded votes are available for this bill.

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