H.R.5239 - To amend the Internal Revenue Code of 1986 to exclude from gross income any discharge of student loan indebtedness.

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  • Official: To amend the Internal Revenue Code of 1986 to exclude from gross income any discharge of student loan indebtedness. as introduced.

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Introduced
 
House
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Senate
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President
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07/29/14
 
 
 
 
 
 
 

Official Summary

Amends the Internal Revenue Code, with respect to the exclusion from gross income of income attributable to the discharge of student loan indebtedness, to: (1) include indebtedness discharged due to income-contingent and income-based repayment plans, the death or disability of the borrower,

Official Summary

Amends the Internal Revenue Code, with respect to the exclusion from gross income of income attributable to the discharge of student loan indebtedness, to:
(1) include indebtedness discharged due to income-contingent and income-based repayment plans, the death or disability of the borrower, or the closing of an educational institution; and
(2) revise the definition of \"student loan\" to mean a loan made by any lender, including a loan for the refinancing of an existing loan.

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