Upward Mobility Enhancement Act
Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.
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.)
Referred to the House Committee on Ways and Means.
- Introduced in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 4135: Upward Mobility Enhancement Act. 115th Congress. Open America. https://openamerica.io/bill/115-HR-4135/
"H.R. 4135: Upward Mobility Enhancement Act." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-4135/.
H.R. 4135, 115th Cong. (2026), https://openamerica.io/bill/115-HR-4135/.
[H.R. 4135: Upward Mobility Enhancement Act](https://openamerica.io/bill/115-HR-4135/)