Sec. 6. Disclosure of return information for purposes of IDEA loan repayment program
122 words·~1 min read·
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Subsection
(l)of section 6103 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: The Secretary shall, upon written request, disclose to the Department of Education such return information as is necessary for purposes of carrying out the IDEA Loan Repayment Program established under subpart 2 of part J of the Higher Education Act of 1965. Return information disclosed under subparagraph
(A)may be used by officers, employees, and contractors of the Department of Education only for purposes of, and to the extent necessary in determining income-based repayment obligations under the IDEA Loan Repayment Program. . The amendments made by this section shall take effect on the date of enactment of this Act.