The wrinkle in fighting loan forgiveness
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What about the states? They wouldn't have the standing to prevent the implementation but they could have the standing to ask for a delay in implementation. If states are going to tax this as income, then it will have an impact on income-based financial aid including need-based scholarships and grants. Requesting a 3-4 month injunction to allow them to reevaluate their financial aid packages would certainly be reasonable.