II 116th CONGRESS 1st Session S. 1428 IN THE SENATE OF THE UNITED STATES May 13, 2019 Mr. Wyden (for himself, Ms. Cantwell , Mr. Cardin , Mr. Whitehouse , Mr. Brown , and Ms. Hassan ) 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.