H.R. 9469IntroducedHouse · nowSenatePresidentLawIn committeeSec. 103 · H.R. 9469
Amounts treated as educational assistance
Title I — Tax treatment of OBF products
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(a) In general Subparagraph (B) of section 127(c)(1) of the Internal Revenue Code of 1986 is amended by striking, and and inserting or of any obligation of the employee pursuant to an OBF product (as defined in section 140(h) of the Truth in Lending Act) used to finance education of the employee, and. (b) Effective date The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.