指望能获得学生贷款减免？那可要做好缴纳更多税款的准备。周三，维权组织“保护借款人”发布的一份新报告揭示了当前借款人所面临的“税务负担”问题。该问题源于2021年的一项条款失效——该条款曾规定学生贷款减免金额可免征所得税。据“保护借款人”估算，以一对年收入6万美元、育有两个孩子的已婚夫妇为例，若他们的5万美元学生贷款获得减免，则需额外支付约7,200美元的联邦税款并损失相应的税收抵免额度。
Hoping for student-loan forgiveness? Get ready for a higher tax bill. On Wednesday, a new report from advocacy group Protect Borrowers showed the impact of the "tax bomb" borrowers now face, following the expiration of a 2021 provision that made student-loan forgiveness tax-free. In one example, Protect Borrowers estimated that a married couple with two children earning $60,000 a year would face about $7,200 in additional federal taxes and lost credits if they had about $50,000 in student debt forgiven. Across the scenarios it modeled, the additional cost ranged from about $6,000 to $12,000.
在其模拟的各种情形中，借款人需承担的额外税务成本介于6,000美元至12,000美元之间。这项分析依据的是2026年的联邦税法规定，并采用了按收入驱动型还款计划被免除的平均学生贷款金额作为计算基准；该计划规定，借款人只要还款满20年或25年（视首次贷款时间而定）即可获得贷款减免。
The analysis was based on 2026 federal tax rules and used the average student-loan balance canceled under an income-driven repayment plan, which forgives student debt after 20 or 25 years, depending on when borrowers first took out their loans. "Congress designed the Income-Driven Repayment programs with the promise of debt relief so that borrowers are not forced to carry the weight of their student loans for their entire lives," said Jennifer Zhang, policy analyst at Protect Borrowers.
“国会设立收入驱动型还款计划时，初衷便是为借款人减轻负担，避免他们终生背负债务重担，”“保护借款人”组织的政策分析师张詹妮弗说道，“然而，如果那些终于达到减免条件的美国人反而要面对巨额税务账单，从而继续深陷债务泥潭，那么这一承诺也就形同虚设了。”前总统乔·拜登推行的《美国救援计划》曾规定被减免的学生贷款金额可免征联邦所得税，但该条款已于2025年到期。
"But that promise means little if Americans who finally reach the finish line face a massive tax bill that keeps them trapped in debt." Former President Joe Biden's American Rescue Plan exempted forgiven debt from federal income tax.
这意味着如今符合减免条件的借款人必须自行承担由此产生的税务费用。分析指出，南方各州的借款人——包括路易斯安那州、密西西比州和阿肯色州的居民——预计将面临最大幅度的税负增长，因为这些地区的借款人通常贷款金额更高、收入水平却更低。此前有不少借款人向《商业内幕》透露，他们十分担忧即将到来的高额税务账单。
That provision expired in 2025, meaning borrowers who qualify for relief are now on the hook for the taxes that come with it. The analysis said that borrowers in the South, including Louisiana, Mississippi, and Arkansas, are expected to see the largest tax increases because they typically have larger balances and lower incomes. Borrowers previously told Business Insider that they're concerned about larger, looming tax bills.
比如，米斯蒂·纳普表示自己只需再还6期贷款就能获得减免，但她却担心自己无力承担随之而来的税款。
For example, Misty Knapp said she was just six payments away from debt relief but is worried about affording the taxes that would come with it.
“我不知道最终会是什么情况，但如果被免除的债务金额也要征税的话，那将是一大笔钱，”克纳普说道。民主党议员们也一直在努力恢复这一免税条款。去年，一批民主党议员致信财政部，引用了“保护借款人”组织早前的一项分析：按照收入驱动型还款计划获得债务减免的借款人，可能面临5,800美元至1万美元的经济损失。
"I don't know what that's going to look like, but if I'm taxed on the amount that's forgiven, that would be a lot of money," Knapp said. Democratic lawmakers have also pushed to restore the tax-free provision. Last year, a group of them sent a letter to the Treasury Department citing an earlier analysis from Protect Borrowers, which estimated that a borrower on an income-driven repayment plan who receives debt relief could face losses between $5,800 and $10,000.
这些议员在信中写道：“联邦政府对符合收入驱动型还款计划条件的借款人征收高额税款，这违背了该计划的初衷，也违背了政府对借款人的承诺。” 有关于学生贷款的故事要分享吗？请通过asheffey@businessinsider.com联系本记者。
"By punishing IDR beneficiaries with massive tax bills, the federal government undermines the very purpose of the IDR program and reneges on its promises to borrowers," the lawmakers wrote. Have a story to share about student loans? Contact this reporter at asheffey@businessinsider.com.