一项最新研究指出，通过收入驱动型还款计划获得学生贷款减免的借款人，其纳税额可能增加至原来的三倍。
A new study says tax bills could triple for people who receive student loan forgiveness through income-driven repayment (IDR) plans.
此前，获免的学生贷款金额可免征联邦所得税，但该优惠政策已于2025年底到期。
Previously, forgiven student loans were exempt from federal income tax, but that provision expired at the end of 2025.
据致力于债务减免的非营利组织Protect Borrowers统计，一个拥有两名受抚养人的普通已婚家庭，若年收入约为6万美元，其纳税额或将增加7,200美元。
An average married couple with two dependents that earns around $60,000 could see their tax bill go up by $7,200, according to Protect Borrowers, a nonprofit group that advocates for debt relief.
收入较低的家庭——年收入约4万美元的家庭——税负增幅最为显著，其纳税额将增至平常水平的11倍。
Lower-income families, those making around $40,000, would see the biggest increase, with their tax liability growing 11 times their usual rate.
研究还发现，对于单身借款人而言，通过收入驱动型还款计划获得贷款减免后，每赚取4美元便有1美元需上缴给联邦政府作为税款。
And single borrowers could see one out of every four of their dollars earned go to federal taxes after student loan debt relief through IDR, the study found.
报告指出，受影响最严重的州依次为路易斯安那州、密西西比州、阿肯色州、西弗吉尼亚州、俄克拉荷马州和新墨西哥州。
The states that would be hit the hardest, according to the report, are Louisiana, Mississippi, Arkansas, West Virginia, Oklahoma and New Mexico.
报告强调：“收入驱动型还款计划的减免政策本应是联邦学生贷款保障体系的重要一环，旨在避免学生背负终身债务。
"The promise of IDR cancellation has always been a critical aspect of the federal student loan safety net, aimed at ensuring that student loan debt is not a lifelong obligation.
然而数十年来，此类减免始终伴随着沉重的代价——巨额的税务负担。
However, for decades, IDR cancellation has always come with a catch — a massive tax bill," the report said.
将获免贷款视作应税收入，无疑会给众多借款人带来前所未有的税务压力，迫使他们从欠美国教育部的债务转为欠国税局税款。”
"Treating such cancelled debt as taxable income will hit many borrowers with an unprecedented tax bomb and force them to replace their debt to the U.S. Department of Education with debt to the Internal Revenue Service (IRS)," it added.