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H.R. 3285House119th Congress (2025-2027)In Committee

Student Loan Marriage Penalty Elimination Act of 2025

Sponsored by Glenn GrothmanRep. Glenn Grothman (R-WI)
Introduced May 8, 2025

AI-Generated Summary

Updated November 24, 2025 at 12:42 AM UTC

The Student Loan Marriage Penalty Elimination Act of 2025 modifies the tax code to let married couples each apply the $2,500 student loan interest deduction limit individually. This change removes the extra tax burden that married couples currently face when filing jointly. The bill also includes a safeguard against claiming the same deduction twice and becomes effective for tax years starting after 2024.

Key Provisions

  • Changes the student loan interest deduction limit so each spouse can claim up to $2,500 separately, instead of a single $2,500 limit for the married couple.
  • Adds a rule that a deduction cannot be claimed if the same interest is already deductible under another tax provision, preventing a double benefit.
  • Sets the new rules to take effect for tax years that begin after December 31, 2024.

Legislative Activity

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1 earlier action
HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

Ways and Means Committee

May 8, 2025

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HouseIntro Referral

Introduced in House

May 8, 2025

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

May 8, 2025

Bill Text

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Introduced in HouseIssued May 8, 2025

I

119th CONGRESS

1st Session

H. R. 3285

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.

1.

Short title

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

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.