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H.R. 1798 116th Congress House

Students and Families Empowerment Act

Official title: To amend the Internal Revenue Code of 1986 to increase the deduction allowed for student loan interest and to exclude from gross income discharges of income co… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to increase the deduction allowed for student loan interest and to exclude from gross income discharges of income contingent or income-based student loan indebtedness.

Introduced: March 14, 2019 See on congress.gov
Taxation Employee benefits and pensionsGovernment lending and loan guaranteesHigher educationIncome tax deductions
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Income tax exclusionInterest, dividends, interest ratesStudent aid and college costsWages and earnings
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This bill died when the 116th Congress ended
It never became law before the 116th Congress (2019–2020) 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
Mar 14, 2019
Referred to the Committee on Ways and Means, and in addition to the Committee on Education and Labor, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Mar 14, 2019
Introduced in House
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 Latest action March 14, 2019

Referred to the Committee on Ways and Means, and in addition to the Committee on Education and Labor, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

 Plain-English summary Congressional Research Service

Students and Families Empowerment Act

This bill expands tax deductions and grace periods that apply to student loan payments.

The bill modifies the tax deduction for interest on education loans to replace the dollar limitation and the limitation based on modified adjusted gross income with a $750,000 limit ($1.5 million in the case of a joint return) on the aggregate amount of qualified education loans that may be taken into account for the deduction.

The bill excludes from gross income the discharge of any student loan debt pursuant to income contingent and income-based repayment plans under the Higher Education Act of 1965.

The bill extends from 6 months to 12 months (1) the grace period before payment must begin on Federal Direct Stafford Loans and Federal Direct Unsubsidized Stafford Loans after the student ceases to carry at least one-half of the normal full-time academic workload, and (2) the deferment periods for parent borrowers and graduate or professional student borrowers with Federal Direct PLUS Loans.

The bill prohibits interest from accruing on a Federal Direct Unsubsidized Stafford Loan or a Federal Direct PLUS Loan during the 12-month extension or deferral period.

 Related & companion bills 2
  • HR 891 Reintroduced Bill Students and Families Empowerment Act
  • HR 6921 Reintroduction of Students and Families Empowerment Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
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APA
U.S. Congress. (2026). H.R. 1798: Students and Families Empowerment Act. 116th Congress. Open America. https://openamerica.io/bill/116-HR-1798/
MLA
"H.R. 1798: Students and Families Empowerment Act." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-HR-1798/.
Bluebook (legal)
H.R. 1798, 116th Cong. (2026), https://openamerica.io/bill/116-HR-1798/.
Markdown link
[H.R. 1798: Students and Families Empowerment Act](https://openamerica.io/bill/116-HR-1798/)
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