Bill Sponsor
House Bill 3285
119th Congress(2025-2026)
Student Loan Marriage Penalty Elimination Act of 2025
Introduced
Introduced
Introduced in House on May 8, 2025
Overview
Text
Introduced in House 
May 8, 2025
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Introduced in House(May 8, 2025)
May 8, 2025
Not Scanned for Linkage
About Linkage
Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
H. R. 3285 (Introduced-in-House)


119th CONGRESS
1st Session
H. R. 3285


To amend the Internal Revenue Code of 1986 to allow married couples to apply the student loan interest deduction limitation separately to each spouse, and for other purposes.


IN THE HOUSE OF REPRESENTATIVES

May 8, 2025

Mr. Grothman (for himself, Mrs. Miller of Illinois, Ms. DelBene, Mr. Davis of Illinois, Mr. Clyde, Mr. Larson of Connecticut, Mr. McCormick, Mr. Mullin, Mr. Rouzer, and Mr. Rulli) introduced the following bill; which was referred to the Committee on Ways and Means


A BILL

To amend the Internal Revenue Code of 1986 to allow married couples to apply the student loan interest deduction limitation separately to each spouse, and for other purposes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Short title.

This Act may be cited as the “Student Loan Marriage Penalty Elimination Act of 2025”.

SEC. 2. Student loan interest deduction limitation applied separately to each spouse.

(a) In general.—Section 221(b)(1) of the Internal Revenue Code of 1986 is amended to read as follows:

“(1) IN GENERAL.—The interest taken into account with respect to a taxpayer for a taxable year under subsection (a) for indebtedness incurred by an individual shall not exceed $2,500.”.

(b) Conforming amendments.—Section 221 of such Code is amended—

(1) in subsection (b), by striking the heading and inserting “Dollar limitations”, and

(2) by amending subsection (e) to read as follows:

“(e) Denial of double benefit.—No deduction shall be allowed under this section for any amount for which a deduction is allowable under any other provision of this chapter.”.

(c) Effective date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2024.