New Jersey 2022-2023 Regular Session

New Jersey Assembly Bill AR105

Introduced
3/7/22  

Caption

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

Impact

If adopted, this resolution could lead to significant changes in how discharged student loans are treated under federal tax law. By advocating for the exclusion of discharged loans from taxable income, the resolution seeks to provide financial relief to borrowers who currently are taxed on their forgiven loans, particularly those who may benefit from long-term repayment plans or meet specific hardship criteria. It addresses the necessity for a uniform policy regarding student debt discharges, ensuring that all borrowers can benefit from relief irrespective of the type of discharge.

Summary

Assembly Resolution No. 105, introduced in the New Jersey legislature, aims to urge Congress to amend the federal tax code in a way that would exclude all forms of discharged student loans from being subject to federal income tax. The resolution emphasizes that while certain types of discharged student loans, such as those forgiven under specific programs for public service employees, are not taxed, many other forms still incur tax liabilities upon discharge. This inconsistency is seen as a burden for borrowers who find themselves in need of relief from educational debt.

Contention

Notably, the bill touches on existing exceptions in the tax code and seeks to expand them beyond the current framework. While some legislators and stakeholders may support the resolution as a means of enhancing financial relief for borrowers, others could argue about the potential impacts on federal tax revenues. It raises questions about fairness and equality for borrowers who do not qualify for current exemptions, and whether the federal government can afford to make such exemptions more widespread. Overall, the discussions surrounding this bill are likely to reflect a broader national conversation about student debt and tax policy.

Companion Bills

No companion bills found.

Previously Filed As

NJ SR46

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

NJ HB1720

Income tax; exclude from gross income certain forgiven, cancelled or discharged federal student loan debt.

NJ HB1361

Exclusion of discharged student loans as income.

NJ HB842

Income tax; exclude forgiven, cancelled or discharged federal student loan debt under the PSLF Program from the definition of "gross income".

NJ HB1653

Income tax; exclude forgiven, cancelled or discharged federal student loan debt under the PSLF Program from the definition of "gross income".

NJ AR132

Urges President and Congress to exempt Social Security benefits from federal income tax.

NJ SR15

Urges President and Congress to exempt Social Security benefits from federal income tax.

NJ ACR132

Urges Congress to pass legislation that exempts military retirement pay from federal income taxation.

NJ SCR49

Urges Congress to pass legislation that exempts military retirement pay from federal income taxation.

NJ SR47

Urges President Biden to cancel up to $50,000 per eligible borrower in federal student loan debts.

Similar Bills

NJ SR46

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

NJ ACR140

Urges US Congress to pass legislation to reinstate service members discharged for refusing COVID-19 vaccine.

NJ SCR93

Urges US Congress to pass legislation to reinstate service members discharged for refusing COVID-19 vaccine.

NJ SR86

Urges President and Congress of United States to enact federal legislation providing proportional property tax relief for honorably discharged veterans having a service-connected permanent disability.

US HB4444

Student Loan Bankruptcy Improvement Act of 2025

US HB511

AMERICANS Act Allowing Military Exemptions, Recognizing Individual Concerns About New Shots Act of 2025

US SB117

Allowing Military Exemptions, Recognizing Individual Concerns About New Shots Act of 2025 or the AMERICANS ActThis bill prohibits the Department of Defense (DOD) from issuing any COVID-19 vaccine mandate as a replacement for the rescinded vaccine mandate of August 24, 2021, unless the mandate is expressly authorized by Congress. The bill also provides that DOD must establish an application process for remedies for members of the Armed Forces who were discharged or subject to adverse action under the rescinded mandate.Any administrative discharge of a member on the sole basis of a failure to receive a COVID-19 vaccine must be categorized as an honorable discharge, and DOD is prohibited from taking any adverse action against such a member for that reason.DOD must try to retain unvaccinated members and provide such members with professional development, promotion and leadership opportunities, and consideration equal to that of their peers.Additionally, DOD may only consider the COVID-19 vaccination status of members in making certain decisions (e.g., deployments in countries where it is the law) and must establish a process to provide exemptions to certain members for such decisions.Members who were separated from the Armed Forces for refusing to receive a COVID-19 vaccine are not required to repay any bonuses and must be reimbursed if they repaid any portion of a bonus prior to this bill's enactment.This bill applies to all members of the Armed Forces, regardless of whether they sought an accommodation to any DOD COVID-19 vaccination policy.

US HB2200

To amend title 14, United States Code, to require the retention of certain enlisted members of the Coast Guard who have completed 18 or more, but less than 20, years of service, and for other purposes.