To amend the Internal Revenue Code of 1986 to exclude from gross income any discharge of student loan indebtedness.
Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.
Referred to the House Committee on Ways and Means.
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.
- Introduced in House Formatted Text PDF Formatted XML
Cite this page
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/
"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/.
H.R. 5239, 113th Cong. (2026), https://openamerica.io/bill/113-HR-5239/.
[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/)