https://www.bloomberg.com/news/articles/2022-08-26/surprise-tax-hit-may-await-some-with-student-loans-wiped-away
Surprise: Borrowers May Face Up to $1,100 in State Taxes on Forgiven Student Loans
Thirteen states have laws that levy taxes on forgiven debt
New Yorkers may face up to $685 in taxes on $10,000 in relief