The rules for total and permanent disability discharge underwent major changes as a result of the Higher Education Opportunity Act of 2008. Loan holders are no longer required to be unable to earn any income, but instead the standard is "substantial gainful activity" (SGA) as a result of disability. The new regulations took effect July 1, 2010. Under further changes that took effect July 1, 2013, if a borrower is determined to be disabled by the Social Security Administration, that determination will be accepted as proof of total and permanent disability if the SSA placed the individual on a five- to seven-year review cycle (the longest currently used by SSA). Effective with discharges on or after January 1, 2018, debt discharged due to the death or total permanent disability of the borrower is no longer treated as taxable income. This provision, part of the Tax Cuts and Jobs Act of 2017, will sunset on December 31, 2025 unless renewed by Congress.