I was able to find some information after digging through IN information online. First, in the document where it says that the ITT that is discharged pursuant to, if you actually read that document it sounds like it does include more than just ITT. I also found a piece of Indiana Legislation that is going through for approval and it notes circumstances where discharged loans are already exempt from tax. The document notes discharges due to borrower defense as one of those already exempted items. If you're at all concerned, I would reach out to a CPA within the state of indiana. But based on what I've seen, I don't think we need to pay tax on the Art Institute discharged debt in Indiana as long as it was due to borrower defense and part of the group discharged by the DOE (we did not apply for any sort of discharge, but it was granted simply because we attended that school during certain dates.)
