Student goes to debt for X in order to take the classes. Someone else pays for that debt X on behalf of the student. That means the student received income X, w

Student goes to debt for X in order to take the classes. Someone else pays for that debt X on behalf of the student. That means the student received income X, which he or she happened to spend to extinguish his or her debt obligation. Student should pay taxes on it as income. This is especially true since the same student is likely to be running around campus and calling his or her representatives asking them to tax the rich so his or her pet causes are funded. The more people have skin in taxes the less stupid programs would we have.