Sec. 284. MODIFICATION OF CERTAIN PROTECTIONS FOR TAXPAYER RETURN INFORMATION
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## SEC. 284 MODIFICATION OF CERTAIN PROTECTIONS FOR TAXPAYER RETURN INFORMATION ###
(a)Amendments to the Internal Revenue Code of 1986 ####
(1)In general **[**[26 U.S.C. 6103](/us/usc/t26/s6103)**]** Subparagraph
(D)of section 6103(l)(13) is amended— #####
(A)by inserting at the end of clause
(iii)the following new sentence:“Under such terms and conditions as may be prescribed by the Secretary, after consultation with the Department of Education, an institution of higher education described in subclause
(I)or a State higher education agency described in subclause
(II)may designate a contractor of such institution or state agency to receive return information on behalf of such institution or state agency to administer aspects of the institution’s or state agency’s activities for the application, award, and administration of such financial aid.”, and #####
(B)by adding at the end the following: > > ###### “(iv) Redisclosure to office of inspector general, independent auditors, and contractors > > Any return information which is redisclosed under clause (iii)— > > > ###### “(I) > > may be further disclosed by persons described in subclauses (I), (II), or
(III)of clause
(iii)or persons designated in the last sentence of clause
(iii)to the Office of Inspector General of the Department of Education and independent auditors conducting audits of such person’s administration of the programs for which the return information was received, and > > > ###### “(II) > > may be further disclosed by persons described in subclauses (I), (II), or
(III)of clause
(iii)to contractors of such entities, > > but only to the extent necessary in carrying out the purposes described in such clause (iii). > > > ###### “(v) Redisclosure to family members > > In addition to the purposes for which information is disclosed and used under subparagraphs
(A)and (C), or redisclosed under clause (iii), any return information so disclosed or redisclosed may be further disclosed to any individual certified by the Secretary of Education as having provided approval under paragraph
(1)or
(2)of section 494(a) of the Higher Education Act of 1965, as the case may be, for disclosure related to the income-contingent or income-based repayment plan under subparagraph
(A)or the eligibility for, and amount of, Federal student financial aid described in subparagraph (C). > > > ###### “(vi) Redisclosure of fafsa information > > Return information received under subparagraph
(C)may be redisclosed in accordance with subsection
(c)of section 494 of the Higher Education Act of 1965 (as in effect on the date of enactment of the COVID-related Tax Relief Act of 2020) to carry out the purposes specified in such subsection.” > . ####
(2)Conforming amendment Subparagraph
(F)of section 6103(l)(13) is amended by inserting “, and any redisclosure authorized under clause (iii),
(iv)(v), or
(vi)of subparagraph (D),” after “ or (C)”. ####
(3)Confidentiality of return information #####
(A)Section 6103(a)(3), as amended by section 3516(a)(1) of the CARES Act, is amended by striking “(13)(A), (13)(B), (13)(C), (13)(D)(i),” and inserting “(13) (other than subparagraphs (D)(v) and (D)(vi) thereof),”. #####
(B)Section 6103(p)(3)(A), as amended by section 3516(a)(2) of such Act, is amended by striking “(13)(A), (13)(B), (13)(C), (13)(D)(i),” and inserting “(13)(D)(iv), (13)(D)(v), (13)(D)(vi)”. ####
(4)Effective date **[**[26 U.S.C. 6103 note](/us/usc/t26/s6103)**]** The amendments made by this subsection shall apply to disclosures made after the date of the enactment of the FUTURE Act (Public Law 116-91). ###
(b)Amendments to the Higher Education Act of 1965 ####
(1)In general Section 494 of the Higher Education Act of 1965 (20 U.S.C. 1098h(a)) is amended— #####
(A)in subsection (a)(1)— ######
(i)in the matter preceding subparagraph (A), by inserting “, including return information,” after “financial information”; ######
(ii)in subparagraph (A)— ######
(I)in clause (i)— ######
(aa)by striking “ subparagraph (B), the ” and inserting the following: > “subparagraph (B)— > > > ###### “(I) > > the” > ; and ######
(bb)by adding at the end the following: > > ##### “(II) > > the return information of such individuals may be redisclosed pursuant to clauses (iii), (iv), (v), and
(vi)of section 6103(l)(13)(D) of the Internal Revenue Code of 1986, for the relevant purposes described in such section; and” > ; and ######
(II)in clause (ii), by striking “such disclosure” and inserting “the disclosures described in subclauses
(I)and
(II)of clause (i)”; and ######
(iii)in subparagraph (B), by striking “disclosure described in subparagraph (A)(i)” and inserting “disclosures described in subclauses
(I)and
(II)of subparagraph (A)(i)”; #####
(B)in subsection (a)(2)(A)(ii), by striking “affirmatively approve the disclosure described in paragraph (1)(A)(i) and agree that such approval shall serve as an ongoing approval of such disclosure until the date on which the individual elects to opt out of such disclosure” and inserting “affirmatively approve the disclosures described in subclauses
(I)and
(II)of paragraph (1)(A)(i), to the extent applicable, and agree that such approval shall serve as an ongoing approval of such disclosures until the date on which the individual elects to opt out of such disclosures”; and #####
(C)by adding at the end the following: > > ### “(c) Access to FAFSA Information > > > #### “(1) Redisclosure of information > > The information in a complete, unredacted Student Aid Report (including any return information disclosed under section 6103(l)(13) of the Internal Revenue Code of 1986 (26 U.S.C. 6103(l)(13))) with respect to an application described in subsection (a)(1) of an applicant for Federal student financial aid— > > > ##### “(A) > > upon request for such information by such applicant, shall be provided to such applicant by— > > > ###### “(i) > > the Secretary; or > > > ###### “(ii) > > in a case in which the Secretary has requested that institutions of higher education carry out the requirements of this subparagraph, an institution of higher education that has received such information; and > > > ##### “(B) > > with the written consent by the applicant to an institution of higher education, may be provided by such institution of higher education as is necessary to a scholarship granting organization (including a tribal organization (defined in section 4 of the Indian Self-Determination and Education Assistance Act (25 U.S.C. 5304))), or to an organization assisting the applicant in applying for and receiving Federal, State, local, or tribal assistance, that is designated by the applicant to assist the applicant in applying for and receiving financial assistance for any component of the applicant’s cost of attendance (defined in section 472) at that institution. > > > #### “(2) Discussion of information > > A discussion of the information in an application described in subsection (a)(1) (including any return information disclosed under section 6103(l)(13) of the Internal Revenue Code of 1986 (26 U.S.C. 6103(l)(13)) of an applicant between an institution of higher education and the applicant may, with the written consent of the applicant, include an individual selected by the applicant (such as an advisor) to participate in such discussion. > > > #### “(3) Restriction on disclosing information > > A person receiving information under paragraph (1)(B) or
(2)with respect to an applicant shall not use the information for any purpose other than the express purpose for which consent was granted by the applicant and shall not disclose such information to any other person without the express permission of, or request by, the applicant. > > > #### “(4) Definitions > > In this subsection: > > > ##### “(A) Student aid report > > The term ‘Student Aid Report’ has the meaning given the term in section 668.2 of title 34, Code of Federal Regulations (or successor regulations). > > > ##### “(B) Written consent > > The term ‘written consent’ means a separate, written document that is signed and dated (which may include by electronic format) by an applicant, which— > > > ###### “(i) > > indicates that the information being disclosed includes return information disclosed under section 6103(l)(13) of the Internal Revenue Code of 1986 (26 U.S.C. 6103(l)(13)) with respect to the applicant; > > > ###### “(ii) > > states the purpose for which the information is being disclosed; and > > > ###### “(iii) > > states that the information may only be used for the specific purpose and no other purposes. > > > #### “(5) Record keeping requirement > > An institution of higher education shall— > > > ##### “(A) > > keep a record of each written consent made under this subsection for a period of at least 3 years from the date of the student’s last date of attendance at the institution; and > > > ##### “(B) > > make each such record readily available for review by the Secretary.” > . ####
(2)Conforming amendment Section 494(a)(3) of the Higher Education Act of 1965 (20 U.S.C. 1098h(a)(3)) is amended by striking “paragraph (1)(A)(i)” both places the term appears and inserting “paragraph (1)(A)(i)(I)”.
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Sec. 284
MODIFICATION OF CERTAIN PROTECTIONS FOR TAXPAYER RETURN INFORMATION
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