Sec. 70119. Extension and modification of exclusion from gross income of student loans discharged on account of death or disability | Law as Amended

editor August 1, 2025, 3:33am 1

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Sec. 70119. Extension and modification of exclusion from gross income of student loans discharged on account of death or disability \| Impact OBBBA - Impact CHAPTER-1—PROVIDING-PERMANENT-TAX-RELIEF , Subtitle-A—Tax , Needs-Text , Impact , TITLE-VII	3	August 14, 2025
Sec. 70412. Exclusion for employer payments of student loans \| Law as Amended OBBBA - Law as Amended Law-as-Amended , Subtitle-A—Tax , TITLE-VII , CHAPTER-4—INVESTING-IN-AMERICAN-FAMILIES , SUBCHAPTER-B—PERMANENT-INVESTMENTS-IN-STUDENTS , Needs-Text	2	August 1, 2025
Sec. 70119. Extension and modification of exclusion from gross income of student loans discharged on account of death or disability One Big Beautiful Bill Act \| OBBBA Enrolled-Bill-Text , TITLE-VII , Subtitle-A—Tax , CHAPTER-1—PROVIDING-PERMANENT-TAX-RELIEF	6	July 21, 2025
Sec. 70113. Extension and modification of limitation on deduction and exclusion for moving expenses \| Law as Amended OBBBA - Law as Amended CHAPTER-1—PROVIDING-PERMANENT-TAX-RELIEF , Law-as-Amended , Subtitle-A—Tax , TITLE-VII , Needs-Text	2	August 1, 2025
Sec. 70117. Extension of rollovers from qualified tuition programs to ABLE accounts permitted \| Law as Amended OBBBA - Law as Amended CHAPTER-1—PROVIDING-PERMANENT-TAX-RELIEF , Law-as-Amended , Subtitle-A—Tax , TITLE-VII , Needs-Text	2	August 1, 2025