[I want the USA back]

My head aches from the IRS-type language! I never did like accounting, or IRS rules, and now I like them less.

[texas booster]

Then try this on for size:

Exclusion for Certain Employer Payments of Student Loans (§ 2206)

Current law allows an employee to exclude from income up to $5,250 of employer payments made under an educational assistance program for the employee’s education. Section 2206 of the CARES Act allows student loan repayments by an employer to be included in qualifying payments under an educational assistance program. In other words, an employee can exclude from income up to $5,250 of student loan payments made on his or her behalf by an employer if no other educational assistance was provided. Employees may not also take a deduction for the interest on those payments.

Muddled writing comes from muddled thinking.