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H.R. 4135 115th Congress House

Upward Mobility Enhancement Act

Official title: To amend the Internal Revenue Code of 1986 to increase the exclusion for educational assistance programs.

Introduced: October 25, 2017 Introduced by: Jason Smith Republican · Missouri See on congress.gov
Taxation Employee benefits and pensionsIncome tax exclusionInflation and pricesStudent aid and college costs
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This bill died when the 115th Congress ended
It never became law before the 115th Congress (2017–2018) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Oct 25, 2017
Referred to the House Committee on Ways and Means.
Oct 25, 2017
Introduced in House
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 Latest action October 25, 2017

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Upward Mobility Enhancement Act

This bill amends the Internal Revenue Code, with respect to the exclusion for educational assistance programs, to increase the maximum amount of employer-provided educational assistance that may be excluded from the gross income of an employee.

The bill: (1) specifies that the exclusion applies only to the first $11,500 of educational assistance furnished to an individual during a calendar year, in the case of assistance for education below the graduate level; and (2) requires the dollar amount to be adjusted for inflation after 2017.

(Under current law, the exclusion applies only to the first $5,250 of educational assistance furnished to an individual during a calendar year and is not adjusted for inflation.)

 Related & companion bills 2
  • S 2007 Upward Mobility Enhancement Act
  • S 1938 Stronger Way Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 7
All 7 Democratic 3
Eshoo, Anna
· Nov 29, 2017
Kilmer, Derek
· Nov 21, 2017
Sinema, Kyrsten
· Nov 8, 2017
 D
Cuellar, Henry
Texas · Oct 25, 2017
 D
Davis, Danny K.
Illinois · Oct 25, 2017
Davis, Rodney
· Oct 25, 2017
 D
DelBene, Suzan K.
Washington · Oct 25, 2017
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4135: Upward Mobility Enhancement Act. 115th Congress. Open America. https://openamerica.io/bill/115-HR-4135/
MLA
"H.R. 4135: Upward Mobility Enhancement Act." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-4135/.
Bluebook (legal)
H.R. 4135, 115th Cong. (2026), https://openamerica.io/bill/115-HR-4135/.
Markdown link
[H.R. 4135: Upward Mobility Enhancement Act](https://openamerica.io/bill/115-HR-4135/)
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