Removal of the Expiration Date for Nontaxable Student Loan Repayments in the Web-based Special Payroll Processing System (SPPS Web)

Reference Number: NFC-26-1776258145
Published: April 17, 2026
Effective: Pay Period 01, 2026

Summary

Under the 2025 One Big Beautiful Bill Act (Public Law No. 119‑21), the tax‑free employer student loan repayment benefit has been made permanent. Now users can process non-taxable student loan payments beyond December 31, 2025.

Affected System Status

System	System Impact
Web-based Special Payroll Processing System (SPPS Web)	Modified to remove the sunset date of December 31, 2025, to allow employer nontaxable student loan repayments to process beyond 2025.

Implementation

The Student Payment page in SPPS Web is used to process nontaxable student loan repayments. The removal of the expiration date allows users to process student loan repayments without edits or error messages.

Resources

Additional information about student loan repayments is available in the Nontaxable Student Loan Repayments in the Web-based Special Payroll Processing System (SPPS Web) bulletin.

The SPPS Web Procedure Manual is being updated and is available online at the NFC Home page. To view and/or print this procedure, select HR and Payroll Clients from the MyNFC drop-down menu. At the HR and Payroll Clients page, select the Publications tab and select NFC System Documentation to access the procedure manual.

Inquiries

For questions about NFC processing, authorized Servicing Personnel Office representatives should contact the NFC Contact Center at (1-855-632-4468) or via the customer service portal at ServiceNow Portal for Federated Users and at ServiceNow Portal for Non-Federated Users.