[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5084 Introduced in House (IH)]
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119th CONGRESS
1st Session
H. R. 5084
To amend the Higher Education Act of 1965 to provide undergraduate
student loan forgiveness for public school teachers who provide 8 years
of consecutive teaching service.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
September 2, 2025
Mr. Fields introduced the following bill; which was referred to the
Committee on Education and Workforce, and in addition to the Committee
on Ways and Means, for a period to be subsequently determined by the
Speaker, in each case for consideration of such provisions as fall
within the jurisdiction of the committee concerned
_______________________________________________________________________
A BILL
To amend the Higher Education Act of 1965 to provide undergraduate
student loan forgiveness for public school teachers who provide 8 years
of consecutive teaching service.
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 ``Teacher Loan Forgiveness Enhancement
Act''.
SEC. 2. PUBLIC SCHOOL TEACHER LOAN FORGIVENESS FOR UNDERGRADUATE LOANS.
Part G of title IV of the Higher Education Act of 1965 (20 U.S.C.
1088 et seq.) is amended by adding at the end the following:
``SEC. 494A. PUBLIC SCHOOL TEACHER LOAN FORGIVENESS FOR UNDERGRADUATE
LOANS.
``(a) In General.--The Secretary shall forgive, in accordance with
this section, the eligible Federal undergraduate loans of a borrower
who has been employed full-time as a public school teacher for at least
8 consecutive years.
``(b) Method of Loan Forgiveness.--To forgive eligible Federal
undergraduate loans under this section, the Secretary shall carry out a
program--
``(1) through the holder of the loan, to assume the
obligation to repay such a loan that is made, insured, or
guaranteed under part B of this title;
``(2) to cancel such a loan that is made under this part;
and
``(3) to cancel such a loan made under part E, and to make
payments to institutions of higher education for an amount
equal to the aggregate of the amounts of loans from its student
loan fund which are canceled pursuant to this section, in
accordance with the requirements of section 465(b).
``(c) Loan Forgiveness Amounts.--Upon completion by a borrower of
the 8 consecutive years of employment described in subsection (a), the
Secretary shall forgive, in accordance with subsection (b), the balance
of principal and interest due as of the time of such forgiveness, on
the eligible Federal undergraduate loans of the borrower.
``(d) Loan Forgiveness Not Taxable Income.--The amount of a loan,
including interest on a loan, forgiven under this section shall not be
considered income for purposes of the Internal Revenue Code of 1986.
``(e) Double Benefits Authorized.--An borrower may, for the same
service, receive a benefit under both this section and--
``(1) section 428K;
``(2) section 460;
``(3) section 455(m); or
``(4) subtitle D of title I of the National and Community
Service Act of 1990 (42 U.S.C. 12601 et seq.).
``(f) Definitions.--In this section:
``(1) Eligible federal undergraduate loan.--The term
`eligible Federal undergraduate Loan' means any loan made,
insured, or guaranteed under part B, this part, or part E that
is attributable to an undergraduate course or program of study.
``(2) ESEA terms.--The terms `elementary school' and
`secondary school' have the meanings given such terms in
section 8101 of the Elementary and Secondary Education Act of
1965 (20 U.S.C. 7801).
``(3) Public school teacher.--The term `public school
teacher' means a teacher at a public elementary school or
public secondary school.''.
SEC. 3. DEFERMENT FOR PUBLIC SCHOOL TEACHERS.
(a) Federal Direct Loans.--Section 455(f) of the Higher Education
Act of 1965 (20 U.S.C. 1087e(f)) is amended--
(1) by redesignating paragraphs (6) and (7) as paragraphs
(7) and (8), respectively; and
(2) by inserting after paragraph (5) the following:
``(6) Deferment for borrowers while serving as a public
school teacher.--
``(A) Effect on principal and interest.--A borrower
of a loan made under this part who meets the
requirements of subparagraph (B) shall be eligible for
a deferment, during which periodic installments of
principal need not be paid, and interest shall not
accrue.
``(B) Eligibility.--A borrower of a loan made under
this part shall be eligible for a deferment during--
``(i) any period in which such borrower is
serving as a public school teacher (as defined
in section 494A); and
``(ii) the 6 months after such period.
``(C) Applicability.--This paragraph shall apply
with respect to loans--
``(i) made on or after the date of the
enactment of this paragraph; or
``(ii) in repayment on the date of the
enactment of this paragraph.''.
(b) FFEL Loans.--
(1) Section 427(a)(2)(C) of the Higher Education Act of
1965 (20 U.S.C. 1077(a)(2)(C)) is amended--
(A) in clause (iii), by striking ``or'' at the end;
(B) in clause (iv), by striking the period at the
end and inserting ``; or''; and
(C) by inserting after clause (iv), as so amended,
the following:
``(v) during which the borrower is serving
as a public school teacher (as defined in
section 494A) and the 6 months after such
period;''.
(2) Section 428(b)(1)(M) of the Higher Education Act of
1965 (20 U.S.C. 1077(b)(1)(M)) is amended--
(A) in clause (iv), by striking ``or'' at the end;
(B) in clause (v), by inserting ``or'' at the end;
and
(C) by adding at the end the following:
``(vi) during which the borrower is serving
as a public school teacher (as defined in
section 494A) and the 6 months after such
period;''.
(c) Perkins Loans.--Section 464(c)(2)(A) of the Higher Education
Act of 1965 (20 U.S.C. 1087dd(c)(2)(A))--
(1) in clause (v), by striking ``or'' at the end;
(2) in clause (vi), by adding ``or'' at the end; and
(3) by inserting after clause (vi), as so amended, the
following:
``(vii) during which the borrower is
serving as a public school teacher (as defined
in section 494A) and the 6 months after such
period;''.
SEC. 4. AUTHORIZATION OF DISCLOSURE BY SECRETARY OF THE TREASURY.
(a) In General.--Section 6103(l)(13) of the Internal Revenue Code
of 1986 is amended by adding at the end the following new subparagraph:
``(G) Public teacher loan forgiveness.--The
Secretary shall, upon written request from the
Secretary of Education, disclose to any authorized
person, only for the purpose of (and to the extent
necessary in) discharging loans under section 494A the
Higher Education Act of 1965, the following return
information from returns (for any taxable year
specified by the Secretary of Education as relevant to
such purpose) of an individual:
``(i) The return information described in
clauses (i) and (vi) of subparagraph (A).
``(ii) The employer identification number
of each employer employing the individual
during a specified taxable year.
``(iii) Verification of whether an
individual was employed by an employer during a
specified taxable year.
``(iv) The name of each employer employing
the individual during a specified taxable year.
``(v) The type indicator of the employer
employing the individual during a specified
taxable year.''.
(b) Conforming Amendments.--
(1) Section 6103(p) of such Code is amended--
(A) in paragraph (3)(A), by inserting ``(13)(G),''
before ``(14)'', and
(B) in paragraph (4) by inserting ``(13)(G),''
after ``(13)(D)(i),'' each place it appears.
(2) Section 7213(a)(2) of such Code is amended by inserting
``(13)(G),'' after ``(10), (12),''.
(c) Effective Date.--The amendments made by this section shall
apply to disclosures made on or after the date of the enactment of this
Act.
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