Restructure Taxation on Loan Forgiveness

Thanks to Biden, everyone wants their student loans forgiven. I know that isn’t necessarily how life works. We don’t just get a handout for the hope of our vote, but all the income based payment plans have a forgiveness built in after a couple decades of payments. The problem is that ANY loan forgiveness is a taxable event unless it is excluded (presently all student loans are excluded since COVID, but that benefit is expiring soon).

While taxing small loans does not affect a taxpayer significantly, large loans could put a middle class worker into the poor house if there is not another exclusion available. I propose the following changes to the taxation of ALL loan forgiveness:

  1. If the loan forgiven results in taxable income greater than $15,000, then the taxpayer has the option to split the taxable income into equal parts over 2-6 years (taxpayer’s choice), rather than paying the entirety in one year.

  2. The additional income incurred from forgiven loans cannot be taxed at a higher tax rate than what the tax payer’s highest tax bracket would be without the additional income from the forgiven loan (or a reasonable minimum amount if the taxpayer has no taxable income without the forgiven loan).

  3. For Student loans specifically, only the principle amount forgiven is taxable income, the unpaid interest accrued is excluded from income.

As I am talking about student loans, 8% interest made sense back in the days when mortgages were 12%. Maybe these government student loans for our education should have VERY affordable interest rates UNLESS you default at some point. I would make more of an effort to pay if I wasn’t watching the total grow by more in interest annually than I could possibly afford, so making a dent at my debt is impossible. Might as well save up to pay a tax bill in 9 more years. I am not looking for a handout, just looking to make paying for my education a LITTLE bit easier (20 years later)