What student loan changes are included in the bill?

There would be a big one for people who already have debt.

You wouldn’t have to pay income taxes on forgiven debt if you qualify for loan forgiveness or cancellation — for example, if you’ve been in an income-driven repayment plan for the requisite number of years, if your school defrauded you or if Congress or the president wipes away $10,000 of debt for large numbers of people.

This would be the case for debt forgiven between Jan. 1, 2021, and the end of 2025.

Article source: https://www.nytimes.com/2021/03/06/business/student-loan-changes-stimulus.html