<p>Currently that’s true for IBR and PAYE, though not [url=<a href=“Publication 970 (2022), Tax Benefits for Education | Internal Revenue Service”>Publication 970 (2022), Tax Benefits for Education | Internal Revenue Service]PSLF[/url</a>]. Since neither IBR nor PAYE are coming due for a while (25 years and 20 years, respectively), Congress still has plenty of time to change the tax bomb. It’s an open question whether they’ll do so. However, even if you get taxed on the forgiven debt, that’s still a lot less than the student loan and (if I recall correctly) it’s dischargeable in bankruptcy.</p>