,i  #aacth ,,congress  #b;d ,session    
,h4 ,r4 #ebci  ,,in ,,the ,,house ,,of  
,,representatives  ,july #bi1 #bjad ,mr4
 ,pocan 7for himself1 ,ms4 ,wilson of   
,florida1 ,ms4 ,bonamici1 ,mr4 ,vargas1 
,mr4 ,mc,govern1 and ,mr4 ,sarbanes7    
introduced the following bill2 which was
 referred to the ,committee on ,ways and
 ,means  ,a ,,bill  ,to amend the       
,internal ,revenue ,code of #aihf to    
exclude from gross income any discharge 
of student loan indebtedness4  #a4      
,exclusion from gross income for        
discharge of student loan indebtedness  
7a7 ,in general ,paragraph 7#a7 of      
section #ajh7;f7 of the ,internal       
,revenue ,code of #aihf is amended to   
read as follows3  7#a7 ,in general ,in  
the case of an individual1 gross income 
does not include any amount which 7but  
for this subsection7 would be includible
 in gross income by reason of the       
discharge 7in whole or in part7 of any  
student loan if such discharge was      
pursuant to--  7,a7 a provision of such 

loan under which all or part of the     
indebtedness of the individual would be 
discharged if the individual worked for 
a certain period of time in certain     
professions for any of a broad class of 
employers1  7,b7 subsections            
7d77#a77;,d7 and 7e77#g7 of section #dee
 or section #dic;,c7b77#g7 of the       
,higher ,education ,act of #aife        
7relating to income contingent and      
income-based repayment1 respectively71  
7,c7 section #dcg of the ,higher        
,education ,act of #aife1 or  7,d7      
subsections 7c77#a77;,f7 and 7g7 of     
section #dfd of the ,higher ,education  
,act of #aife4  4  7b7 ,student loans   
,paragraph 7#b7 of section #ajh7;f7 of  
such ,code is amended by striking made  
by-- and all that follows and inserting 
the following3 4 ,such term includes    
indebtedness used to refinance          
indebtedness which qualifies as a       
student loan under the preceding        
sentence44  7c7 ,effective date ,the    
amendments made by this section shall   

apply to discharges of indebtedness     
after the date of the enactment of this 
,act4