Sec. 406. Disclosure of tax return information to carry out certain higher education loan programs
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Paragraph
(13)of section 6103(l) of the Internal Revenue Code of 1986 is amended to read as follows: The Secretary, subject to such requirements and conditions as the Secretary may prescribe, shall upon written request from the Secretary of Education disclose to officers and employees of the Department of Education returns and return information with respect to a taxpayer who has received an applicable student loan. Return information disclosed under subparagraph
(A)may be used by officers and employees of the Department of Education only for the purposes of, and to the extent necessary for purposes of— establishing the appropriate income-contingent repayment amount in connection with an applicable student loan, establishing the appropriate repayment amount under an applicable income-driven repayment plan (as defined in section 455(d)(9) of such Act ( 20 U.S.C. 1087e(d) )) in connection with an applicable student loan for— borrowers who have selected such a plan, and in the case of any recertification under section 455(e)(8) or 493C(c)(2)(B) of the Higher Education Act of 1965 ( 20 U.S.C. 1087e(e) ; 1098e(c)), borrowers who are enrolled in such a plan, and in the case of borrowers who are at least 60 days delinquent on an applicable student loan— providing notice of eligibility for an income-driven repayment plan (as so defined) pursuant to section 455(d)(8)(B) of the Higher Education Act of 1965 ( 20 U.S.C. 1087e(d) ), and automatic enrollment in such an income-driven repayment plan after such borrowers are at least 120 days delinquent on such a loan pursuant to section 455(d)(8)(C) of such Act ( 20 U.S.C. 1087e(d) ). Officers and employees of the Department of Education may disclose the information described in subparagraph
(A)to persons awarded contracts by the Secretary of Education under section 456 of the Higher Education Act of 1965 ( 20 U.S.C. 1087f ) to the extent necessary for the purposes described in subparagraph (B). For purposes of this paragraph, in the case of a married individual filing a separate return, the term taxpayer includes the spouse of that individual if the Secretary of Education requests information from the spouse of that individual and the individual and the spouse have consented in writing. For purposes of this paragraph, the term applicable student loan means— any loan which is made, insured, or guaranteed under a program authorized under part B or D of title IV of the Higher Education Act of 1965 ( 20 U.S.C. 1071 et seq.; 1087a et seq.), and any loan which is made under part E of such title IV ( 20 U.S.C. 1087aa et seq.) which is in default and has been assigned to the Department of Education. . Section 6103(a)(3) of such Code is amended by inserting (13), after (12), . Section 6103(p)(4) of such Code is amended by inserting (13), after (l)(10), each place it occurs. The amendments made by this section shall apply to disclosures made after the date of enactment of this Act.
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Sec. 406
Disclosure of tax return information to carry out certain higher education loan programs
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