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

This Senate Resolution (SR 41) urges Congress to change the federal tax code so that all forgiven student loans - such as those discharged through income-driven repayment plans after 20-25 years, or for other reasons - no longer count as taxable income. Currently, borrowers who have loans forgiven through programs like Teacher Loan Forgiveness or Public Service Loan Forgiveness are exempt from tax on the forgiven amount, and death/disability discharge is tax-exempt until 2026, but other discharges remain taxable. The resolution seeks to permanently eliminate this tax burden for all borrowers receiving loan forgiveness, regardless of the reason for discharge. It does not create new law but formally requests Congress to make this change.