Jealous but Excited

Code § 108(f)(1) (Public Service Loan Forgiveness) In NC. 8 The changes made by ARPA to section 108(f)(5) and North Carolina’s subsequent decoupling from those changes did not impact the tax treatment of student loan forgiveness excluded under other provisions of Code § 108(f), including Code § 108(f)(1) (Public Service Loan Forgiveness), Code § 108(f)(3) (“Exception for discharges on account of services performed for certain lenders”), and Code § 108(f)(4) (“Payments under national health service corps loan repayment program and certain state loan repayment programs”). Consequently, individuals are not required to add back the amount of forgiveness excluded under these Code sections when determining North Carolina taxable income.
Personal Taxes Division Page 3 of 5 December 14, 2022

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