Internal Revenue ServiceRoom 5203P.O. Box 7604Ben Franklin StationWashington, DC 20044RE: CC:PA:LPD:PR (Notice 2024-63)To Whom It May Concern:The U.S. Chamber of Commerce (Chamber) appreciates the opportunity to comment on the Internal Revenue Service’s (IRS) Notice 2024-63 (Notice) relating to the student loan matching provisions in Section 110 of the Section 2.0 Act. We appreciate the work the IRS has done in this area. Earlier this year, we submitted our concerns to the IRS and the Depar...