Expanded Student Saver’s Tax Credit Act
- Bill Number
- H.R. 2852
- Origin Chamber
- House
- Congress
- 119th Congress, Session 1
- Policy Area
- Taxation
- Status
- Introduced
- Latest Action
- 2025-04-10: Referred to the House Committee on Ways and Means.
- Last Updated
- 2026-02-12T15:39:48Z
Official Summary
Expanded Student Saver's Tax Credit Act
This bill allows full-time students to qualify for the federal Retirement Savings Contribution Tax Credit (commonly known as the Saver’s Credit) through 2026 and the federal Saver’s Match beginning in 2027.
As background, an eligible individual may claim the nonrefundable Saver’s Credit for a percentage of contributions made to a qualified retirement account (e.g., individual retirement account or employer-sponsored retirement account). The maximum Saver’s Credit amount allowed is $1,000 (or $2,000 for married joint filers).
Under current law, the Saver’s Credit will be replaced by the Saver’s Match in 2027. Under the Saver's Match, a matching contribution of up to $1,000 (or $2,000 for married joint filers) may be deposited into an individual’s qualified retirement account.
Full-time students are currently not eligible for the Saver’s Credit or Saver’s Match. Under the bill, the definition of an eligible individual for purposes of the Saver’s Credit and the Saver’s Match is modified to include full-time students.
Sponsor
Cosponsors (2)
Rep. Johnson, Henry C. "Hank" [D-GA-4], Del. Norton, Eleanor Holmes [D-DC-At Large]
Recent Actions
- 2025-04-10: Referred to the House Committee on Ways and Means.
- 2025-04-10: Introduced in House
- 2025-04-10: Introduced in House
Bill Versions
- Expanded Student Saver’s Tax Credit Act — issued 2025-04-10 — PDF (3 pages)