Student Loan Payments as a Business Expense?

[Michael Wagner]

With the recent change in tax laws and businesses including sole props now being able to set up a 127 education assistance plan and deduct student loan payments as a business expense. 

I was wondering if this is available to rental properties owners as well?  Based on the research I have done my understanding is they would not be able to take advantage of these plans as it is passive income but I was hoping someone would be able to confirm that if this is their understanding as well or to help me in where I may be misunderstanding? 

https://assets.kpmg/content/da...

I have attached a link to an article for anyone not familiar with education assistance plans.