H.R. 2492: To amend the Internal Revenue Code of 1986 to exclude from gross income discharges of student loans the repayment of which is income contingent or income based. H.R. 2492: To amend the Internal Revenue Code of 1986 to exclude from gross income discharges of student loans the repayment of which is income contingent or income based. Referred to the House Committee on Ways and Means. 2009-05-19 H.R. 2492: To amend the Internal Revenue Code of 1986 to exclude from gross income discharges of student loans the repayment of which is income contingent or income based. h H.R. 2492: To amend the Internal Revenue Code of 1986 to exclude from gross income discharges of student loans the repayment of which is income contingent or income based. (111th Congress) To amend the Internal Revenue Code of 1986 to exclude from gross income discharges of student loans the repayment of which is income contingent or income based. Higher education Student aid and college costs Taxation Income tax exclusion 2009-05-19 111 2009-05-19 2492 introduced HouseBill LegislativeAction OfficialTitle