PA HB813

Exempts discharged federal student loans from Pennsylvania personal income tax when forgiven under qualified federal loan forgiveness programs established by the U.S. Department of Education

Exempts employer-provided educational assistance from state income tax when amounts are already excludable under Section 127 of the Internal Revenue Code

Defines "eligible student loan" as loans issued under the federal Higher Education Act (20 U.S.C. Chapter 28, Subchapter IV)

Applies to taxable years beginning after December 31, 2025

Takes effect immediately upon enactment