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HR 4135 115th Congress House Taxation Employee benefits and pensions Income tax exclusion Inflation and prices Student aid and college costs

Upward Mobility Enhancement Act

Introduced: October 25, 2017 Introduced by: Smith, Jason Republican · Missouri See on congress.gov
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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 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.)

What's happening now October 25, 2017

Referred to the House Committee on Ways and Means.

 Related & companion bills 2
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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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