This bill makes permanent a tax benefit that allows employers to help their workers pay off student loans without that assistance being counted as taxable income to the employee. Currently, employers can contribute up to five thousand two hundred fifty dollars annually toward an employee's student loan repayment through educational assistance programs, but this benefit was set to expire on January 1, 2026. The legislation removes that expiration date, allowing the program to continue indefinitely. The bill affects employers who offer student loan repayment assistance and their employees who receive this benefit. If enacted, the change would take effect immediately after the bill becomes law.