SR41

Urges Congress to amend tax code to exclude all forms of discharged student loans from federal income tax.

Introduced·1/9/24
Introduced Text

Urges Congress to amend the tax code to exclude all forms of discharged student loans from federal income tax.

This resolution urges Congress to amend the tax code to exclude all forms of discharged student loans from federal income tax. Currently, only certain forms of discharged student loans, such as those forgiven through Teacher Loan Forgiveness and Public Service Loan Forgiveness programs, are not subject to federal income tax. The resolution highlights that student loans discharged due to death or disability are also not subject to the income tax, but only if the discharge occurs between December 31, 2017 and January 1, 2026.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
Higher Eduction Committee
Next
Session adjourned — paused until it reconvenes

Sponsors

D
1
0
Democratic CaucusRepublican Caucus

History

Jan 9, 2024

Senate

Introduced in the Senate, Referred to Senate Higher Education Committee