/policy-state

Policy state

Here's what is currently true about federal IDR plans, last verified per claim. Updated on a monthly review cron. Stale pins (>90 days) are flagged for the editorial team automatically.

Last full audit · 2026-04-22

13 policy claims · 1 flagged stale · next review 2026-05-22

See sources →

IDR plans

IBR forgiveness term: 20 years (post-2014 borrowers) / 25 years (pre-2014)

34 CFR §685.221

2026-04-22

PAYE 10% discretionary income · 20-year forgiveness · phases out 2028-07-01

34 CFR §685.209

2026-04-22

ICR 20% discretionary income · 25-year forgiveness · phases out 2028-07-01

34 CFR §685.208

2026-04-22

RAP tiered 1–10% of AGI · 30-year forgiveness · launches 2026-07-01

P.L. 119-21 §3

2026-04-22

Standard 10-year amortization · default if no plan selected

34 CFR §685.208(a)

2026-04-22

PSLF

120 qualifying payments · 10-year forgiveness · qualifying employer required

34 CFR §685.219

2026-04-22

PSLF Buyback program — fills gaps from forbearance/deferment

ED.gov FAQ · 2024

2026-04-22

Buyback application backlog is large; we publish no specific figure (verify with StudentAid.gov)

StudentAid.gov

2026-04-22

Tax bomb

Federal exclusion of forgiven student loan amounts

IRC §108(f)(5)

2026-04-22

Federal exclusion expires 2025-12-31 — taxable 2026+ unless extended

IRC §108(f)(5)

2026-04-22

States decoupled from federal exclusion: MS, NC, WI, AR, IN

state DORs

2026-02-12 · stale

SAVE plan

SAVE forbearance ends 2026-09-30 · auto-assignment to Standard begins 2026-10-01

ED.gov press release · 2026-02

2026-04-22

SAVE plan permanently enjoined under 8th Circuit ruling

Missouri v. Biden

2026-04-22