<span style="color:#323232;"> `(5) Special rule for discharges in 2021 through 2025.--
</span><span style="color:#323232;"> Gross income does not include any amount which (but for this
</span><span style="color:#323232;"> subsection) would be includible in gross income by reason of the
</span><span style="color:#323232;"> discharge (in whole or in part) after December 31, 2020, and
</span><span style="color:#323232;"> before January 1, 2026, of--
</span>
… blah blah federal college loans only. But the jist is, no, there’s no “tax bomb”, that’s a red herring.