Student loan forgiveness by state

What these pages can and cannot tell you

Income-driven forgiveness became federal taxable income again on 1 January 2026, and most states start their own calculation from a federal figure, so the state usually follows.

In the 9 states with no personal income tax on wages, the answer is a clean no and these pages say so. Everywhere else it depends on the state's conformity date, on whether it adopted the federal exclusion before that expired, and on any carve-out its legislature wrote. Those change every session and the published tables disagree with each other, so this site names the gap and points you at your revenue department rather than guessing. A wrong answer here costs somebody thousands.