Sec. 2. Using data for second preceding year
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Section 480(a)(1)(B) of the Higher Education Act of 1965 ( 20 U.S.C. 1087vv(a)(1)(B) ) is amended to read as follows: Notwithstanding section 478(a) and beginning not later than 180 days after the date of enactment of the Simplifying Financial Aid for Students Act of 2018 , the Secretary shall provide for the use of data from the second preceding tax year when and to the extent necessary to carry out the simplification of applications (including simplification for a subset of applications) used for the estimation and determination of financial aid eligibility.
Such simplification shall include the sharing of data between the Internal Revenue Service and the Department, pursuant to the consent of the taxpayer. .
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Sec. 2
Using data for second preceding year
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