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While the American Rescue Plan does not contain student loan forgiveness it does allow temporary relief of taxes on student loans that are forgiven through 2025. 
“If you get your loans forgiven through a certain loan forgiveness program, that would normally be treated as taxable income. Thanks to the American Rescue Plan through 2025 you won’t have to pay taxes on that forgiven amount,” said Loan Expert and Student Loan Hero Rebecca Safier.
Before with student loan forgiveness for example a teacher, they were taxed on the amount forgiven on the loan. Safier said this also applies to forgiveness on an income-driven repayment plan. ....

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