II 115th CONGRESS 1st Session S. 405 IN THE SENATE OF THE UNITED STATES February 16, 2017 Mr. Coons (for himself, Mr. King , Mr. Portman , Ms. Stabenow , Mr. Isakson , Mr. Blumenthal , Mr. Hoeven , Mr. Carper , Mr. Gardner , Mr. Kaine , Mrs. Feinstein , Mrs. Murray , and Ms. Collins ) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 and the Higher Education Act of 1965 to provide an exclusion from income for student loan forgiveness for students who have died or become disabled.