II 115th CONGRESS 2d Session S. 3771 IN THE SENATE OF THE UNITED STATES December 18, 2018 Mr. Wyden (for himself and Mr. Cardin ) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to permit treatment of student loan payments as elective deferrals for purposes of employer matching contributions, and for other purposes.