A bill to amend the Internal Revenue Code of 1986 to provide that certain postsecondary educational benefits provided by an employer to children of employees shall be excludable from gross income as part of an educational assistance program.

Amends the Internal Revenue Code to provide that certain postsecondary educational benefits (up to $2,000 per year) provided by an employer to children of employees shall be excluded from gross income as part of an educational assistance program.