FILE - Students walk to classes on the Indiana University campus, Thursday, Oct. 14, 2021, in Bloomington, Ind. Indiana will tax student debt relief as income, reflecting similar policies in other U.S. states following the Biden administration's announcement of a forgiveness plan in August 2022. The Indiana Department of Revenue said in an email to the Associated Press on Tuesday, Sept. 6, 2022, that residents will be required to list their forgiven loans as taxable income. (AP Photo/Darron Cummings, File)