as part of the secure act $2\mathrm{.}0,$ beginning for plan years after december $31,2023,$ taxpayers who make ualified student loan payments may be eligible to receive what? $1$: a reduction in the principal on their loan equal to twice the amount paid each year. $2$: a nonrefundable credit on their tax return. $3$: a refundable credit on their tax return. $4$: a matching contribution to their retirement plan.