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HR 5239 113th Congress House

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

Introduced: July 30, 2014 Introduced by: Pocan, Mark Democratic · Wisconsin See on congress.gov
Taxation Government lending and loan guaranteesHigher educationIncome tax exclusionStudent aid and college costs
This bill died when the 113th Congress ended
It never became law before the 113th Congress (2013–2014) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 29, 2014
Referred to the House Committee on Ways and Means.
Jul 29, 2014
Introduced in House
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 Latest action July 29, 2014

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

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.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 5239: To amend the Internal Revenue Code of 1986 to exclude from gross income any discharge of student loan indebtedness.. 113th Congress. Open America. https://openamerica.io/bill/113-HR-5239/
MLA
"H.R. 5239: To amend the Internal Revenue Code of 1986 to exclude from gross income any discharge of student loan indebtedness.." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-HR-5239/.
Bluebook (legal)
H.R. 5239, 113th Cong. (2026), https://openamerica.io/bill/113-HR-5239/.
Markdown link
[H.R. 5239: To amend the Internal Revenue Code of 1986 to exclude from gross income any discharge of student loan indebtedness.](https://openamerica.io/bill/113-HR-5239/)
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