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et_pb_gutters3"> <div class="et_pb_section et_pb_section_0_tb_header et_section_regular et_pb_section--with-menu" > <div class="et_pb_row et_pb_row_0_tb_header et_pb_row--with-menu"> <div class="et_pb_column et_pb_column_4_4 et_pb_column_0_tb_header et_pb_css_mix_blend_mode_passthrough et-last-child et_pb_column--with-menu"> <div class="et_pb_module et_pb_menu et_pb_menu_0_tb_header et_pb_bg_layout_light et_pb_text_align_right et_dropdown_animation_fade et_pb_menu--with-logo et_pb_menu--style-left_aligned"> <div class="et_pb_menu_inner_container clearfix"> <div class="et_pb_menu__logo-wrap"> <div class="et_pb_menu__logo"> <a href="https://127coalition.com/" target="_blank"><img decoding="async" width="102" height="73" src="https://127coalition.com/wp-content/uploads/2024/06/Logo-without-Subhead_resized.png" alt="" class="wp-image-62" /></a> </div> </div> <div class="et_pb_menu__wrap"> <div class="et_pb_menu__menu"> <nav class="et-menu-nav"><ul id="menu-header" class="et-menu nav"><li class="et_pb_menu_page_id-home menu-item menu-item-type-custom menu-item-object-custom current-menu-item current_page_item menu-item-home menu-item-27"><a href="https://127coalition.com/" aria-current="page">Home</a></li> <li class="et_pb_menu_page_id-81 menu-item menu-item-type-post_type menu-item-object-page menu-item-86"><a href="https://127coalition.com/members/">Section 127 Coalition Members</a></li> <li class="et_pb_menu_page_id-194 menu-item menu-item-type-custom menu-item-object-custom menu-item-194"><a href="https://www.irs.gov/newsroom/frequently-asked-questions-about-educational-assistance-programs">IRS Resources</a></li> <li class="et_pb_menu_page_id-193 menu-item menu-item-type-custom menu-item-object-custom menu-item-193"><a href="#what">Contact us</a></li> <li class="menu-adjust et_pb_menu_page_id-53 menu-item menu-item-type-custom menu-item-object-custom menu-item-53"><a href="https://shrm.formstack.com/forms/section_127_coalition_registration_form">Join the Section 127 Coalition</a></li> </ul></nav> </div> <div class="et_mobile_nav_menu"> <div class="mobile_nav closed"> <span class="mobile_menu_bar"></span> </div> </div> </div> </div> </div> </div> </div> </div> </div> </header> <div id="et-main-area"> <div id="main-content"> <article id="post-28" class="post-28 page type-page status-publish has-post-thumbnail hentry"> <div class="entry-content"> <div class="et-l et-l--post"> <div class="et_builder_inner_content et_pb_gutters3"> <div class="et_pb_section et_pb_section_1 et_pb_with_background et_section_regular" > <div class="et_pb_row et_pb_row_0"> <div class="et_pb_column et_pb_column_1_2 et_pb_column_0 et_pb_css_mix_blend_mode_passthrough"> <div class="et_pb_module et_pb_heading et_pb_heading_0 et_pb_bg_layout_"> <div class="et_pb_heading_container"><h1 class="et_pb_module_heading">Strengthening and Expanding Employer-Provided Education Assistance:</h1></div> </div><div class="et_pb_module et_pb_text et_pb_text_0 et_pb_text_align_left et_pb_bg_layout_light"> <div class="et_pb_text_inner">As the leading voice on Section 127 tax reform, we are committed to working with policymakers to advance tax policy solutions for a stronger workforce through employer-provided education assistance.</div> </div> </div><div class="et_pb_column et_pb_column_1_2 et_pb_column_1 et_pb_css_mix_blend_mode_passthrough et-last-child"> <div class="et_pb_module et_pb_image et_pb_image_0"> <span class="et_pb_image_wrap "><img fetchpriority="high" decoding="async" width="2121" height="1414" src="https://127coalition.com/wp-content/uploads/2024/07/iStock-2130905564.jpg" alt="" title="iStock-2130905564" srcset="https://127coalition.com/wp-content/uploads/2024/07/iStock-2130905564.jpg 2121w, https://127coalition.com/wp-content/uploads/2024/07/iStock-2130905564-1280x853.jpg 1280w, https://127coalition.com/wp-content/uploads/2024/07/iStock-2130905564-980x653.jpg 980w, https://127coalition.com/wp-content/uploads/2024/07/iStock-2130905564-480x320.jpg 480w" sizes="(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) and (max-width: 980px) 980px, (min-width: 981px) and (max-width: 1280px) 1280px, (min-width: 1281px) 2121px, 100vw" class="wp-image-186" /></span> </div> </div> </div> </div><div class="et_pb_section et_pb_section_3 et_section_regular" > <div class="et_pb_row et_pb_row_1"> <div class="et_pb_column et_pb_column_4_4 et_pb_column_2 et_pb_css_mix_blend_mode_passthrough et-last-child"> <div class="et_pb_module et_pb_heading et_pb_heading_1 et_pb_bg_layout_"> <div class="et_pb_heading_container"><h1 class="et_pb_module_heading"> Committed to Preserving and Strengthening Employer-Provided Educational Assistance</h1></div> </div><div class="et_pb_module et_pb_text et_pb_text_1 et_pb_text_align_left et_pb_bg_layout_light"> <div class="et_pb_text_inner"><p>The Section 127 Coalition represents a diverse array of organizations, including trade associations, higher education institutions, and private employers. all dedicated to preserving and strengthening employer-provided educational assistance.</p> <p>Section 127 of the Internal Revenue Code plays a critical role in maintaining U.S. competitiveness and preventing the accumulation of student debt by enabling employers to fund the training, development and education of their employees, without imposing tax burdens on those employees for the education they receive.</p></div> </div> </div> </div><div class="et_pb_row et_pb_row_2"> <div class="et_pb_column et_pb_column_1_2 et_pb_column_3 et_pb_css_mix_blend_mode_passthrough"> <div class="et_pb_module et_pb_image et_pb_image_1"> <span class="et_pb_image_wrap "><img decoding="async" width="2236" height="1340" src="https://127coalition.com/wp-content/uploads/2024/06/Why-Strenghtening-Section-127-Matters.jpg" alt="" title="Two workers inspecting industrial refrigeration equipment" srcset="https://127coalition.com/wp-content/uploads/2024/06/Why-Strenghtening-Section-127-Matters.jpg 2236w, https://127coalition.com/wp-content/uploads/2024/06/Why-Strenghtening-Section-127-Matters-1280x767.jpg 1280w, https://127coalition.com/wp-content/uploads/2024/06/Why-Strenghtening-Section-127-Matters-980x587.jpg 980w, https://127coalition.com/wp-content/uploads/2024/06/Why-Strenghtening-Section-127-Matters-480x288.jpg 480w" sizes="(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) and (max-width: 980px) 980px, (min-width: 981px) and (max-width: 1280px) 1280px, (min-width: 1281px) 2236px, 100vw" class="wp-image-76" /></span> </div> </div><div class="et_pb_column et_pb_column_1_2 et_pb_column_4 et_pb_css_mix_blend_mode_passthrough et-last-child"> <div class="et_pb_module et_pb_heading et_pb_heading_2 et_pb_bg_layout_"> <div class="et_pb_heading_container"><h1 class="et_pb_module_heading">What is Section 127?</h1></div> </div><div class="et_pb_module et_pb_text et_pb_text_2 et_pb_text_align_left et_pb_bg_layout_light"> <div class="et_pb_text_inner"><p>Section 127 of the Internal Revenue Code allows employees to receive up to $5,250 per year in educational assistance from their employer for eligible education-related expenses, such as tuition or student loan assistance, as a tax-free benefit. This provision incentivizes employees to take advantage of employer-funded education and loan repayment opportunities without the concern of a tax penalty for doing so. The section enables employers to invest in their employees’ education, simplifies the tax code, prevents the accumulation of student debt, reduces administrative burdens, and encourages upward mobility within a company.</p> <p>Enacted in 1978 as a pilot program, Section 127 offered tax-free educational assistance to employees. Despite widespread support from business, education, and labor groups, the annual benefit amount remained unchanged for over three decades. During this time, advocates worked diligently to secure the program鈥檚 permanence and potential expansion.</p> <p>In 2012, Section 127 was made permanent under economic stimulus legislation. With this milestone achieved, the Section 127 Coalition shifted its focus to enhancing the program. However, efforts to expand the benefit faced resistance in Congress, as tax reform initiatives prioritized broad rate reductions over individual benefits like Section 127.</p></div> </div> </div> </div><div class="et_pb_row et_pb_row_3"> <div class="et_pb_column et_pb_column_1_2 et_pb_column_5 et_pb_css_mix_blend_mode_passthrough"> <div class="et_pb_module et_pb_heading et_pb_heading_3 et_pb_bg_layout_"> <div class="et_pb_heading_container"><h1 class="et_pb_module_heading">Section 127 Coalition Mission Statement: </h1></div> </div><div class="et_pb_module et_pb_text et_pb_text_3 et_pb_text_align_left et_pb_bg_layout_light"> <div class="et_pb_text_inner"><p>Today鈥檚 competitive workforce commands comprehensive employer-sponsored benefits packages to attract and retain top talent as well as聽 develop talent pipelines.</p> <p>The Section 127 Coalition, co-chaired by the Society for Human Resource Management (SHRM) and the National Association of Independent Colleges and Universities (NAICU), aims to preserve and strengthen employer-provided educational assistance.</p> <p>The Section 127 Coalition believes that providing tax-free educational assistance is important for working students pursuing their educational goals and an important tool for employers to attract the best employees, positioning the U.S. economy to compete globally by building a skilled workforce.</p></div> </div> </div><div class="et_pb_column et_pb_column_1_2 et_pb_column_6 et_pb_css_mix_blend_mode_passthrough et-last-child"> <div class="et_pb_module et_pb_image et_pb_image_2"> <span class="et_pb_image_wrap "><img decoding="async" width="2121" height="1414" src="https://127coalition.com/wp-content/uploads/2024/07/Stock-image-to-replace-Section-127-Coalition-Mission-Statement-Section.jpg" alt="" title="Diverse group of college students listen to the unseen professor" srcset="https://127coalition.com/wp-content/uploads/2024/07/Stock-image-to-replace-Section-127-Coalition-Mission-Statement-Section.jpg 2121w, https://127coalition.com/wp-content/uploads/2024/07/Stock-image-to-replace-Section-127-Coalition-Mission-Statement-Section-1280x853.jpg 1280w, https://127coalition.com/wp-content/uploads/2024/07/Stock-image-to-replace-Section-127-Coalition-Mission-Statement-Section-980x653.jpg 980w, https://127coalition.com/wp-content/uploads/2024/07/Stock-image-to-replace-Section-127-Coalition-Mission-Statement-Section-480x320.jpg 480w" sizes="(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) and (max-width: 980px) 980px, (min-width: 981px) and (max-width: 1280px) 1280px, (min-width: 1281px) 2121px, 100vw" class="wp-image-124" /></span> </div> </div> </div> </div><div class="et_pb_section et_pb_section_4 et_section_regular" > <div class="et_pb_row et_pb_row_4"> <div class="et_pb_column et_pb_column_4_4 et_pb_column_7 et_pb_css_mix_blend_mode_passthrough et-last-child et_pb_column_empty"> </div> </div> </div><div class="et_pb_section et_pb_section_5 et_pb_with_background et_section_regular" > <div class="et_pb_row et_pb_row_5"> <div class="et_pb_column et_pb_column_4_4 et_pb_column_8 et_pb_css_mix_blend_mode_passthrough et-last-child"> <div class="et_pb_module et_pb_heading et_pb_heading_4 et_pb_bg_layout_"> <div class="et_pb_heading_container"><h1 class="et_pb_module_heading">Why Strengthening & Expanding Section 127 Matters:</h1></div> </div><div class="et_pb_with_border et_pb_module et_pb_text et_pb_text_4 et_pb_text_align_left et_pb_bg_layout_light"> <div class="et_pb_text_inner"><p>Approximately 43.8 million borrowers carry federal student loan debt, with an average balance of $37,338. Encouraging employer-provided education assistance gives employers the tools and flexibility to support employees throughout their educational journey and into their career.</p> <p>Tax-free education assistance is crucial for enhancing upskilling and reskilling opportunities, developing talent pipelines, and enabling employers to attract and retain top talent. This, in turn, helps position the U.S. to compete globally by building a skilled and educated workforce.</p> <p> </p></div> </div> </div> </div><div class="et_pb_row et_pb_row_6"> <div class="et_pb_column et_pb_column_1_4 et_pb_column_9 et_pb_css_mix_blend_mode_passthrough"> <div class="et_pb_module et_pb_blurb et_pb_blurb_0 et_pb_text_align_center et_pb_blurb_position_top et_pb_bg_layout_light"> <div class="et_pb_blurb_content"> <div class="et_pb_blurb_container"> <h4 class="et_pb_module_header"><span>43.2 </span></h4> <div class="et_pb_blurb_description"><p><span>million聽borrowers carry federal student loan debt, with an average balance of $37,088.<em> Source: Education Data Initiative</em></span></p></div> </div> </div> </div> </div><div class="et_pb_column et_pb_column_1_4 et_pb_column_10 et_pb_css_mix_blend_mode_passthrough"> <div class="et_pb_module et_pb_blurb et_pb_blurb_1 et_pb_text_align_center et_pb_blurb_position_top et_pb_bg_layout_light"> <div class="et_pb_blurb_content"> <div class="et_pb_blurb_container"> <h4 class="et_pb_module_header"><span>57%</span></h4> <div class="et_pb_blurb_description"><p><span>聽of organizations offer tuition assistance as a benefit to their employees. Source: <em>SHRM 2024 Talent Trends Survey</em></span></p></div> </div> </div> </div> </div><div class="et_pb_column et_pb_column_1_4 et_pb_column_11 et_pb_css_mix_blend_mode_passthrough"> <div class="et_pb_module et_pb_blurb et_pb_blurb_2 et_pb_text_align_center et_pb_blurb_position_top et_pb_bg_layout_light"> <div class="et_pb_blurb_content"> <div class="et_pb_blurb_container"> <h4 class="et_pb_module_header"><span>73%</span></h4> <div class="et_pb_blurb_description"><p><span>聽of employees would be interested in utilizing a 100% funded education assistance program, but this number plummets to just 39% if an employee must pay taxes on any amount of these benefits above $5,250. <em>Source: Instride</em></span></p></div> </div> </div> </div> </div><div class="et_pb_column et_pb_column_1_4 et_pb_column_12 et_pb_css_mix_blend_mode_passthrough et-last-child"> <div class="et_pb_module et_pb_blurb et_pb_blurb_3 et_pb_text_align_center et_pb_blurb_position_top et_pb_bg_layout_light"> <div class="et_pb_blurb_content"> <div class="et_pb_blurb_container"> <h4 class="et_pb_module_header"><span>40% </span></h4> <div class="et_pb_blurb_description"><p><span>of organizations that currently offer educational assistance benefits are likely to expand their offerings if there was an increase to the annual $5,250 limit under Section 127. <em>Source: SHRM 2024 Talent Trends Survey</em></span></p></div> </div> </div> </div> </div> </div> </div><div class="et_pb_section et_pb_section_6 et_pb_with_background et_section_regular" > <div class="et_pb_row et_pb_row_7"> <div class="et_pb_column et_pb_column_4_4 et_pb_column_13 et_pb_css_mix_blend_mode_passthrough et-last-child"> <div class="et_pb_module et_pb_heading et_pb_heading_5 et_pb_bg_layout_"> <div class="et_pb_heading_container"><h1 class="et_pb_module_heading">Section 127 Coalition Policy Priorities:</h1></div> </div><div class="et_pb_with_border et_pb_module et_pb_text et_pb_text_5 et_pb_text_align_left et_pb_bg_layout_light"> <div class="et_pb_text_inner"><p><strong><span style="font-size: medium;">The Section 127 Coalition supports the following principles to modernize Section 127:</span></strong></p> <ul> <li> <p><span style="font-size: medium;">Increasing the benefit limit and indexing it to inflation.</span></p> </li> <li> <p><span style="font-size: medium;">Making permanent the 2020 inclusion of employer-sponsored student loan repayment as an allowable benefit, currently set to expire at the end of 2025.</span></p> </li> <li> <p><span style="font-size: medium;">Adding education-related tools and technology as allowable education expenses.</span></p> </li> <li> <p><span style="font-size: medium;">Including spouses, dependents, and gig workers as eligible beneficiaries.</span></p> </li> </ul> <p><span style="font-size: medium;">The Section 127 Coalition supports the following legislation to expand Section 127:</span></p> <ul></ul></div> </div> </div> </div><div class="et_pb_row et_pb_row_9"> <div class="et_pb_column et_pb_column_1_3 et_pb_column_14 et_pb_css_mix_blend_mode_passthrough"> <div class="et_pb_with_border et_pb_module et_pb_blurb et_pb_blurb_4 et_pb_text_align_left et_pb_blurb_position_top et_pb_bg_layout_light"> <div class="et_pb_blurb_content"> <div class="et_pb_blurb_container"> <h4 class="et_pb_module_header"><span>The Upskilling and Retraining Assistance Act (H.R. 6401/S. 3296):</span></h4> <div class="et_pb_blurb_description"><p>This bipartisan legislation, introduced by Representative Danny Davis (D-IL-07) and Sen. Maggie Hassan (D-NH) would temporarily increase the dollar threshold from $5,250 to $12,000 for two years for both undergraduate and graduate coursework, and would expand the eligible education expenses including hand tools and construction equipment, internet access, virtual reality tools, licensure fees, and computer equipment.</p></div> </div> </div> </div> </div><div class="et_pb_column et_pb_column_1_3 et_pb_column_15 et_pb_css_mix_blend_mode_passthrough"> <div class="et_pb_with_border et_pb_module et_pb_blurb et_pb_blurb_5 et_pb_text_align_left et_pb_blurb_position_top et_pb_bg_layout_light"> <div class="et_pb_blurb_content"> <div class="et_pb_blurb_container"> <h4 class="et_pb_module_header"><span>The Upward Mobility Enhancement Act (H.R. 6402):</span></h4> <div class="et_pb_blurb_description"><p>This bipartisan legislation, introduced by Representative Randy Feenstra (R-IA-04) would permanently increase the tax-free educational assistance limit. This bill would raise the limit from $5,250 to $12,000 for undergraduate coursework only. Furthermore, the bill proposes indexing the benefit amount to inflation, ensuring automatic adjustments for rising costs.</p></div> </div> </div> </div> </div><div class="et_pb_column et_pb_column_1_3 et_pb_column_16 et_pb_css_mix_blend_mode_passthrough et-last-child"> <div class="et_pb_with_border et_pb_module et_pb_blurb et_pb_blurb_6 et_pb_text_align_left et_pb_blurb_position_top et_pb_bg_layout_light"> <div class="et_pb_blurb_content"> <div class="et_pb_blurb_container"> <h4 class="et_pb_module_header"><span>The Employer Participation in Repayment Act (H.R. 9164/S. 4778):</span></h4> <div class="et_pb_blurb_description"><p>This bipartisan legislation introduced by Sen. Mark Warner (D-VA), Sen. John Thune (R-SD) in the Senate and the House by Rep. Scott Peters (D-CA-50) and Rep. Nicole Malliotakis (R-NY-11), would permanently enable employers to voluntarily provide up to $5,250 of tax-free, student loan repayment educational assistance as a benefit to their employees under Section 127 of the IRS Code.</p></div> </div> </div> </div> </div> </div> </div><div class="et_pb_section et_pb_section_8 et_pb_fullwidth_section et_section_regular" > <div class="et_pb_module et_pb_fullwidth_code et_pb_fullwidth_code_0"> <div class="et_pb_code_inner"><style> #main-container { width: 100%; position: relative; overflow: hidden; } .wave { width: 100%; height: auto; margin-bottom:-8px; left: 0; } .wave-bottom { width: 100%; height: auto; position: bottom: 0; left: 0; } #details-wrapper { background-color: #F5F8FB; width: 100%; display: flex; align-items: center; justify-content: center; padding: ; position: relative; } #details { width: 80%; margin: 0 auto; font-family: Open Sans; color: black; font-size: 16px; text-align: left; padding: 20px; display: flex; flex-direction: column; position: relative; } .container { display: flex; flex-direction: row; align-items: center; overflow: hidden; position: relative; } .slides { display: flex; transition: transform 0.5s ease; } .slide { min-width: 100%; flex-direction: row; align-items: center; padding: 0 10px; box-sizing: border-box; } .slide img { max-width: 280px; margin-right: 20px; border-radius: 50%; max-height: 280px; } .text { flex: 1; position: relative; margin-top: 30px; color: black; } .custom-blockquote { position: relative; margin: 0 0 10px 0; padding-left: 30px; font-size: 16px; color: #000000; font-family: Open Sans; margin-top: 19px; font-weight: normal; } .custom-blockquote::before { content: '\201C'; position: absolute; left: 0; top: 0; font-weight: bold; font-size: 4em; color: #355D8F; font-family: georgia, times, serif; margin-top: -70px; margin-left: 24px; } .slider-controls { margin-top: 0px; display: flex; justify-content: center; } .slider-controls label { display: block; margin: 0 5px; } .slider-controls input[type="radio"] { display: none; } .slider-controls input[type="radio"] + label { cursor: pointer; background-color: black; border-radius: 50%; width: 10px; height: 10px; display: flex; } .slider-controls input[type="radio"]:checked + label { background-color: #355D8F; } .author { margin-left: 30px; font-weight: bold; } @media (max-width: 768px) { #section { padding: 30px 0; } .custom-blockquote { font-size: 24px; } .author { margin-left: 28px; } .slide img { max-width: 100px; max-height: 100px; } } @media (max-width: 480px) { #section { padding: 20px 0; } .custom-blockquote { font-size: 20px; } .author { margin-left: 30px; } .slide { flex-direction: column; align-items: center; } .slide img { margin-bottom: 20px; max-height: 250px; margin-right: 0; } } </style> </head> <body> <section id="main-container"> <svg class="wave" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 1440 81" preserveAspectRatio="none"> <path d="M720 40.3543C1146.19 129.464 1440 40.3543 1440 40.3543V80.75H0V40.3543C0 40.3543 293.808 -48.7553 720 40.3543Z" fill="#F5F8FB"></path> </svg> <div id="details-wrapper"> <div id="details"> <div class="container"> <div class="slides"> <div class="slide"> <img decoding="async" src="https://127coalition.com/wp-content/uploads/2024/07/img.webp" alt="Author Image"> <div class="text"> <h3 style="color: #1b3c69;margin-bottom: -16px;margin-left: 33px;">SHRM Responds to H.R. 6401/S. 3296 & H.R. 6402:</h3> <blockquote class="custom-blockquote">We applaud Congressman Davis and Congressman Feenstra for their leadership on this important issue. SHRM has long championed policies that allow employers to offer education assistance programs relevant to the modern workforce. The world of work is in a state of transformation, and our reskilling and upskilling programs must keep pace. SHRM fully supports this bipartisan effort as a powerful tool to expand skills training opportunities, and we will do all we can to help move this legislation forward. Congress can send a clear signal that the US government backs American employers and employees by passing this legislation and making these changes permanent</blockquote> <div class="author"><p>Emily M. Dickens, J.D., Chief of Staff, Head of Government Affairs and Corporate Secretary, SHRM</p> </div> </div> </div> <div class="slide"> <img decoding="async" src="https://127coalition.com/wp-content/uploads/2024/07/Karin-Johns-Updated-Headshot.jpg" alt="Author Image"> <div class="text"> <h3 style="color: #1b3c69;margin-bottom:-31px;margin-left: 33px;">NAICU Responds to H.R. 6401/S. 3296 & H.R. 6402:</h3><br /> <blockquote class="custom-blockquote">The National Association of Independent Colleges and Universities (NAICU) would like to thank Rep. Feenstra and Rep. Davis for your leadership on important legislation that will more than double the annual tax-free benefit employers can provide employees to assist with tuition or student loan repayment expenses under Sec. 127 of the IRC. We overwhelmingly support the Upward Mobility Enhancement Act and the Upskilling and Retraining Assistance Act that will increase the annual benefit amount from $5,250 to $12,000. This increase is long overdue and is important for working students pursuing their educational goals, and for employees repaying student loans. Expanding Sec. 127 will also help employers attract the best employees and position the U.S. economy to compete globally by building a skilled workforce,</blockquote> <div class="author"><p>Karin Johns, Director of Tax Policy for the National Association of Independent Colleges and Universities.</p> </div> </div> </div> <div class="slide"> <img decoding="async" src="https://127coalition.com/wp-content/uploads/2024/07/img.webp" alt="Author Image"> <div class="text"> <h3 style="color: #1b3c69;margin-bottom:-31px;margin-left: 33px;">SHRM Responds to the Employer Participation in Repayment Act (H.R. 9164/S. 4778):</h3><br /> <blockquote class="custom-blockquote"> SHRM is proud to support the Employer Participation in Repayment Act, a bipartisan bill that would permanently allow employers to help employees pay off their student loans. SHRM has long championed policies that allow employers to offer education assistance programs that meet the needs of today鈥檚 workforce. This legislation would benefit millions of Americans who are struggling with student loan debt, while simultaneously providing employers with a strategic advantage in attracting and retaining top talent in a competitive job market.</blockquote> <div class="author"><p>Emily M. Dickens, J.D., Chief of Staff, Head of Government Affairs and Corporate Secretary.</p> </div> </div> </div> <div class="slide"> <img decoding="async" src="https://127coalition.com/wp-content/uploads/2024/07/Karin-Johns-Updated-Headshot.jpg" alt="Author Image"> <div class="text"> <h3 style="color: #1b3c69;margin-bottom:-31px;margin-left: 33px;">NAICU Responds to the Employer Participation in Repayment Act (H.R. 9164/S. 4778):</h3><br /> <blockquote class="custom-blockquote">The National Association of Independent Colleges and Universities (NAICU) is pleased to support bipartisan legislation that would make permanent the expansion of IRC Sec. 127. This expansion to allow student loan repayment assistance should absolutely be a permanent benefit and not expire next year as currently scheduled. This assistance helps working students, employers, and ultimately the U.S. economy. Section 127 benefits play a critical role in maintaining U.S. competitiveness and preventing the accumulation of student debt by enabling employers to fund the training, development and education of their employees, without imposing tax burdens on those employees for the education they receive. Employees use these benefits to pursue their educational and career goals and use amounts provided by their employer to either help pay for the cost of tuition or repay student loans.</blockquote> <div class="author"><p>Karin Johns, Director of Tax Policy for the National Association of Independent Colleges and Universities.</p> </div> </div> </div> </div> </div> <div class="slider-controls"> <input type="radio" id="radio1" name="slider" checked> <label for="radio1"></label> <input type="radio" id="radio2" name="slider"> <label for="radio2"></label> <input type="radio" id="radio3" name="slider"> <label for="radio3"></label> <input type="radio" id="radio4" name="slider"> <label for="radio4"></label> </div> </div> </div> <svg class="wave-bottom"xmlns="http://www.w3.org/2000/svg" viewBox="0 0 1440 320"> <path fill="#F5F8FB" fill-opacity="1" d="M0,160L60,133.3C120,107,240,53,360,32C480,11,600,21,720,48C840,75,960,117,1080,133.3C1200,149,1320,139,1380,133.3L1440,128L1440,0L1380,0C1320,0,1200,0,1080,0C960,0,840,0,720,0C600,0,480,0,360,0C240,0,120,0,60,0L0,0Z"></path> </svg> </section> <script> // JavaScript for slider functionality const radioButtons = document.querySelectorAll('.slider-controls input[type="radio"]'); const slides = document.querySelectorAll('.slide'); function showSlide(index) { slides.forEach((slide, i) => { slide.style.display = (i === index) ? 'flex' : 'none'; }); } radioButtons.forEach((radio, index) => { radio.addEventListener('change', () => { showSlide(index); }); }); // Show the first slide by default showSlide(0); </script> </body> </html></div> </div> </div> </div> </div> </div> </article> </div> <footer class="et-l et-l--footer"> <div class="et_builder_inner_content et_pb_gutters3"> <div id="what" class="et_pb_section et_pb_section_2_tb_footer et_pb_with_background et_section_specialty" > <div class="et_pb_row"> <div class="et_pb_column et_pb_column_1_2 et_pb_column_0_tb_footer et_pb_specialty_column et_pb_css_mix_blend_mode_passthrough"> <div class="et_pb_row_inner et_pb_row_inner_0_tb_footer"> <div class="et_pb_column et_pb_column_4_4 et_pb_column_inner et_pb_column_inner_0_tb_footer et-last-child"> <div class="et_pb_module et_pb_heading et_pb_heading_0_tb_footer et_pb_bg_layout_"> <div class="et_pb_heading_container"><h1 class="et_pb_module_heading">Shape the Future of Work - Join the Section 127 Coalition Today</h1></div> </div><div class="et_pb_module et_pb_text et_pb_text_0_tb_footer et_pb_text_align_left et_pb_bg_layout_light"> <div class="et_pb_text_inner"><div class="et_pb_module et_pb_text et_pb_text_0_tb_footer et_pb_text_align_left et_pb_bg_layout_light"> <div class="et_pb_text_inner"> <p><span>Together, we can make a difference. Join our coalition of like-minded organizations advocating for expanded tax-free educational assistance.</span></p> </div> </div> <div class="et_pb_module et_pb_text et_pb_text_1_tb_footer et_pb_text_align_left et_pb_bg_layout_light"> <div class="et_pb_text_inner"> <p>Contact Karin Johns, Director of Tax Policy, NAICU at <a href="mailto:">karin@naicu.edu</a><span>聽</span>or Steven Perrotta, Director of Public Policy, SHRM at<span>聽</span><a href="mailto:">steven.perrotta@shrm.org</a><span>聽</span>to learn more.</p> </div> </div></div> </div> </div> </div> </div><div class="et_pb_column et_pb_column_1_2 et_pb_column_1_tb_footer et_pb_css_mix_blend_mode_passthrough"> <div class="et_pb_module et_pb_image et_pb_image_0_tb_footer"> <span class="et_pb_image_wrap "><img loading="lazy" decoding="async" width="2121" height="1414" src="https://127coalition.com/wp-content/uploads/2024/06/Footer-Right-Hand-Image.jpg" alt="" title="African American businesswoman attending seminar or job training business conference" srcset="https://127coalition.com/wp-content/uploads/2024/06/Footer-Right-Hand-Image.jpg 2121w, https://127coalition.com/wp-content/uploads/2024/06/Footer-Right-Hand-Image-1280x853.jpg 1280w, https://127coalition.com/wp-content/uploads/2024/06/Footer-Right-Hand-Image-980x653.jpg 980w, https://127coalition.com/wp-content/uploads/2024/06/Footer-Right-Hand-Image-480x320.jpg 480w" sizes="(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) and (max-width: 980px) 980px, (min-width: 981px) and (max-width: 1280px) 1280px, (min-width: 1281px) 2121px, 100vw" class="wp-image-73" /></span> </div> </div> </div> </div> </div> </footer> </div> </div> </div> <script type="text/javascript"> function genesisBlocksShare( url, title, w, h ){ var left = ( window.innerWidth / 2 )-( w / 2 ); 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