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S. 1802 117th Congress Senate

Upskilling and Retraining Assistance Act

Official title: A bill to amend the Internal Revenue Code of 1986 to expand and modify employer educational assistance programs, and for other purposes.

Introduced: May 25, 2021 Introduced by: Margaret Wood Hassan Democratic · New Hampshire See on congress.gov
Taxation Computers and information technologyEducational technology and distance educationEmployee benefits and pensionsEmployment and training programs
More subjectsShow fewer subjects
Income tax exclusionInternet and video servicesInternet, web applications, social mediaLicensing and registrationsStudent aid and college costsVocational and technical education
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This bill died when the 117th Congress ended
It never became law before the 117th Congress (2021–2022) 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
May 25, 2021
Read twice and referred to the Committee on Finance.
May 25, 2021
Introduced in Senate
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 Latest action May 25, 2021

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Upskilling and Retraining Assistance Act

This bill increases to $12,000 in 2021-2022, the exclusion from employee gross income, for income tax purposes, of employer-paid educational assistance programs.

The bill also expands the exclusion to include amounts paid for education-related tools and technology (e.g., hand tools, computers, software, licensure fees).

 Related & companion bills 1
  • HR 4411 Identical bill Upskilling and Retraining Assistance Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Democratic 1 Republican 2
D
Cortez Masto, Catherine
Nevada · May 25, 2021
 R
Scott, Tim
South Carolina · May 25, 2021
 R
Young, Todd
Indiana · May 25, 2021
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1802: Upskilling and Retraining Assistance Act. 117th Congress. Open America. https://openamerica.io/bill/117-S-1802/
MLA
"S. 1802: Upskilling and Retraining Assistance Act." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-S-1802/.
Bluebook (legal)
S. 1802, 117th Cong. (2026), https://openamerica.io/bill/117-S-1802/.
Markdown link
[S. 1802: Upskilling and Retraining Assistance Act](https://openamerica.io/bill/117-S-1802/)
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