Section 1. Short title
This Act may be cited as the Employer Participation in Repayment Act.
(a) In general
Section 127(c)(1)(B) of the Internal Revenue Code of 1986 is amended by striking in the case of payments made before January 1, 2026,.
(b) Effective date
The amendment made by this section shall apply to payments made after the date of the enactment of this Act.