H. R. 5363 

One Hundred Sixteenth Congress 

of the 

United States of America 

AT THE FIRST SESSION 

Begun and held at the City of Washington on Thursday, 

the third day of January, two thousand and nineteen 

An Act 

To reauthorize mandatory funding programs for historically Black colleges and 

universities and other minority-serving institutions, and for other purposes. 

Be it enacted by the Senate and House of Representatives of 

the United States of America in Congress assembled, 

SECTION 1. SHORT TITLE; REFERENCES. 

This Act may be cited as the ‘‘Fostering Undergraduate Talent 

by Unlocking Resources for Education Act’’ or the ‘‘FUTURE Act’’. 

SEC. 2. CONTINUED SUPPORT FOR MINORITY-SERVING INSTITUTIONS. 

Section 371(b)(1)(A) of the Higher Education Act of 1965 (20 

U.S.C. 1067q(b)(1)(A)) is amended by striking ‘‘for each of the fiscal 

years 2008 through 2019.’’ and all that follows through the end 

of the subparagraph and inserting ‘‘for fiscal year 2020 and each 

fiscal year thereafter.’’. 

SEC. 3. SECURE DISCLOSURE OF TAX-RETURN INFORMATION TO 

CARRY OUT THE HIGHER EDUCATION ACT OF 1965. 

(a) IN GENERAL.—Paragraph (13) of section 6103(l) of the 

Internal Revenue Code of 1986 is amended to read as follows: 

‘‘(13) DISCLOSURE OF RETURN INFORMATION TO CARRY OUT

THE HIGHER EDUCATION ACT OF 1965.— 

‘‘(A) APPLICATIONS AND RECERTIFICATIONS FOR INCOME- CONTINGENT OR INCOME-BASED REPAYMENT.—The Secretary 

shall, upon written request from the Secretary of Education, disclose to any authorized person, only for the purpose of (and to the extent necessary in) determining eligibility for, or repayment obligations under, income-contingent or income-based repayment plans under title IV of 

the Higher Education Act of 1965 with respect to loans 

under part D of such title, the following return information 

from returns (for any taxable year specified by the Secretary of Education as relevant to such purpose) of an 

individual certified by the Secretary of Education as having 

provided approval under section 494(a)(2) of such Act (as 

in effect on the date of enactment of this paragraph) for 

such disclosure: 

‘‘(i) Taxpayer identity information. 

‘‘(ii) Filing status. 

‘‘(iii) Adjusted gross income. 

‘‘(iv) Total number of exemptions claimed, if 

applicable. 

‘‘(v) Number of dependents taken into account in 

determining the credit allowed under section 24. 
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‘‘(vi) If applicable, the fact that there was no return 

filed. 

‘‘(B) DISCHARGE OF LOAN BASED ON TOTAL AND PERMANENT DISABILITY.—The Secretary shall, upon written 

request from the Secretary of Education, disclose to any 

authorized person, only for the purpose of (and to the 

extent necessary in) monitoring and reinstating loans under 

title IV of the Higher Education Act of 1965 that were 

discharged based on a total and permanent disability 

(within the meaning of section 437(a) of such Act), the 

following return information from returns (for any taxable 

year specified by the Secretary of Education as relevant 

to such purpose) of an individual certified by the Secretary 

of Education as having provided approval under section 

494(a)(3) of such Act (as in effect on the date of enactment 

of this paragraph) for such disclosure: 

‘‘(i) The return information described in clauses 

(i), (ii), and (vi) of subparagraph (A). 

‘‘(ii) The return information described in subparagraph (C)(ii). 

‘‘(C) FEDERAL STUDENT FINANCIAL AID.—The Secretary 

shall, upon written request from the Secretary of Education, disclose to any authorized person, only for the purpose of (and to the extent necessary in) determining eligibility for, and amount of, Federal student financial aid 

under a program authorized under subpart 1 of part A, 

part C, or part D of title IV of the Higher Education 

Act of 1965 the following return information from returns 

(for the taxable year used for purposes of section 480(a) 

of such Act) of an individual certified by the Secretary 

of Education as having provided approval under section 

494(a)(1) of such Act (as in effect on the date of enactment 

of this paragraph) for such disclosure: 

‘‘(i) Return information described in clauses (i) 

through (vi) of subparagraph (A). 

‘‘(ii) The amount of any net earnings from selfemployment (as defined in section 1402(a)), wages (as 

defined in section 3121(a) or 3401(a)), and taxable 

income from a farming business (as defined in section 

236A(e)(4)). 

‘‘(iii) Amount of total income tax. 

‘‘(iv) Amount of any credit allowed under section 

25A. 

‘‘(v) Amount of individual retirement account distributions not included in adjusted gross income. 

‘‘(vi) Amount of individual retirement account contributions and payments to self-employed SEP, Keogh, 

and other qualified plans which were deducted from 

income. 

‘‘(vii) Amount of tax-exempt interest received. 

‘‘(viii) Amounts from retirement pensions and 

annuities not included in adjusted gross income. 

‘‘(ix) If applicable, the fact that any of the following 

schedules (or equivalent successor schedules) were filed 

with the return: 

‘‘(I) Schedule A. 

‘‘(II) Schedule B. 
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‘‘(III) Schedule D. 

‘‘(IV) Schedule E. 

‘‘(V) Schedule F. 

‘‘(VI) Schedule H. 

‘‘(x) If applicable, the amount reported on Schedule 

C (or an equivalent successor schedule) as net profit 

or loss. 

‘‘(D) ADDITIONAL USES OF DISCLOSED INFORMATION.— 

‘‘(i) IN GENERAL.—In addition to the purposes for 

which information is disclosed under subparagraphs 

(A), (B), and (C), return information so disclosed may 

be used by an authorized person, with respect to 

income-contingent or income-based repayment plans, 

awards of Federal student financial aid under a program authorized under subpart 1 of part A, part C, 

or part D of title IV of the Higher Education Act 

of 1965, and discharges of loans based on a total and 

permanent disability (within the meaning of section 

437(a) of such Act), for purposes of— 

‘‘(I) reducing the net cost of improper payments under such plans, relating to such awards, 

or relating to such discharges, 

‘‘(II) oversight activities by the Office of 

Inspector General of the Department of Education 

as authorized by the Inspector General Act of 1978, 

and 

‘‘(III) conducting analyses and forecasts for 

estimating costs related to such plans, awards, 

or discharges. 

‘‘(ii) LIMITATION.—The purposes described in clause 

(i) shall not include the conduct of criminal investigations or prosecutions. 

‘‘(iii) REDISCLOSURE TO INSTITUTIONS OF HIGHER

EDUCATION, STATE HIGHER EDUCATION AGENCIES, AND

DESIGNATED SCHOLARSHIP ORGANIZATIONS.—Authorized 

persons may redisclose return information received 

under subparagraph (C), solely for the use in the 

application, award, and administration of financial aid 

awarded by the Federal government or awarded by 

a person described in subclause (I), (II), or (III), to 

the following persons: 

‘‘(I) An institution of higher education participating in a program under subpart 1 of part A, 

part C, or part D of title IV of the Higher Education Act of 1965. 

‘‘(II) A State higher education agency. 

‘‘(III) A scholarship organization which is an 

entity designated (prior to the date of the enactment of this clause) by the Secretary of Education 

under section 483(a)(3)(E) of such Act. 

This clause shall only apply to the extent that the 

taxpayer with respect to whom the return information 

relates provides written consent for such redisclosure 

to the Secretary of Education. 

‘‘(E) AUTHORIZED PERSON.—For purposes of this paragraph, the term ‘authorized person’ means, with respect 
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to information disclosed under subparagraph (A), (B), or 

(C), any person who— 

‘‘(i) is an officer, employee, or contractor, of the 

Department of Education, and 

‘‘(ii) is specifically authorized and designated by 

the Secretary of Education for purposes of such 

subparagraph (applied separately with respect to each 

such subparagraph). 

‘‘(F) JOINT RETURNS.—In the case of a joint return, 

any disclosure authorized under subparagraph (A), (B), 

or (C) with respect to an individual shall be treated for 

purposes of this paragraph as applying with respect to 

the taxpayer.’’. 

(b) CONFIDENTIALITY OF RETURN INFORMATION.—Section 

6103(a)(3) of such Code is amended by inserting ‘‘, (13)’’ after 

‘‘(12)’’. 

(c) CONFORMING AMENDMENTS.— 

(1) Section 6103(p)(3)(A) of such Code is amended by 

striking ‘‘(13)’’. 

(2) Section 6103(p)(4) of such Code is amended by inserting 

‘‘, (13)’’ after ‘‘(l)(10)’’ each place it appears. 

(d) EFFECTIVE DATE.—The amendments made by this section 

shall apply to disclosures after the date of the enactment of this 

Act. 

(e) REQUIREMENT TO DESIGNATE THE INSPECTOR GENERAL OF

THE DEPARTMENT OF EDUCATION AS AN AUTHORIZED PERSON.— 

The Secretary of Education shall authorize and designate the 

Inspector General of the Department of Education as an authorized 

person under subparagraph (E)(ii) of section 6103(l)(13) of the 

Internal Revenue Code of 1986 for purposes of subparagraphs (A), 

(B), and (C) of such section. 

(f) REPORT TO TREASURY.—The Secretary of Education shall 

annually submit a written report to the Secretary of the Treasury— 

(1) regarding redisclosures of return information under 

subparagraph (D)(iii) of section 6103(l)(13) of the Internal Revenue Code of 1986, including the number of such redisclosures; 

and 

(2) regarding any unauthorized use, access, or disclosure 

of return information disclosed under such section. 

(g) REPORT TO CONGRESS.—The Secretary of the Treasury (or 

the Secretary’s designee) shall annually submit a written report 

to Congress regarding disclosures under section 6103(l)(13) of the 

Internal Revenue Code of 1986, including information provided 

to the Secretary under subsection (f). 

SEC. 4. AUTOMATIC RECERTIFICATION OF INCOME. 

(a) INCOME-CONTINGENT REPAYMENT.— 

(1) IN GENERAL.—Section 455(e) of the Higher Education 

Act of 1965 (20 U.S.C. 1087e(e)) is amended by adding at 

the end the following: 

‘‘(8) AUTOMATIC RECERTIFICATION.— ‘‘(A) IN GENERAL.—The Secretary shall establish and 

implement, with respect to any borrower described in 

subparagraph (B), procedures to— 

‘‘(i) use return information disclosed under section 

6103(l)(13) of the Internal Revenue Code of 1986, 

pursuant to approval provided under section 494, to 
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determine the repayment obligation of the borrower 

without further action by the borrower; 

‘‘(ii) allow the borrower (or the spouse of the borrower), at any time, to opt out of disclosure under 

such section 6103(l)(13) and instead provide such 

information as the Secretary may require to determine 

the repayment obligation of the borrower (or withdraw 

from the repayment plan under this subsection); and 

‘‘(iii) provide the borrower with an opportunity to 

update the return information so disclosed before the 

determination of the repayment obligation of the borrower. 

‘‘(B) APPLICABILITY.—Subparagraph (A) shall apply to 

each borrower of a loan made under this part who, on 

or after the date on which the Secretary establishes procedures under such subparagraph— 

‘‘(i) selects, or is required to repay such loan pursuant to, an income-contingent repayment plan; or 

‘‘(ii) recertifies income or family size under such 

plan.’’. 

(2) CONFORMING AMENDMENT.—Section 455(e)(6) of the 

Higher Education Act of 1965 (20 U.S.C. 1087e(e)(6)) is 

amended— 

(A) by striking ‘‘including notification of such borrower’’ 

and all that follows through ‘‘that if a borrower’’ and 

inserting ‘‘including notification of such borrower, that if 

a borrower’’; and 

(B) by striking ‘‘as determined using the information 

described in subparagraph (A), or the alternative documentation described in paragraph (3)’’. 

(b) INCOME-BASED REPAYMENT.—Section 493C(c) of the Higher 

Education Act of 1965 (20 U.S.C. 1098e(c)) is amended— 

(1) by striking ‘‘The Secretary shall establish’’ and inserting 

the following: 

‘‘(1) IN GENERAL.—The Secretary shall establish’’; and 

(2) by striking ‘‘The Secretary shall consider’’ and inserting 

the following: 

‘‘(2) PROCEDURES FOR ELIGIBILITY.—The Secretary shall— 

‘‘(A) consider’’; 

(3) by striking ‘‘428C(b)(1)(E).’’ and inserting the following: 

‘‘428C(b)(1)(E); and 

‘‘(B) carry out, with respect to borrowers of any loan 

made under part D (other than an excepted PLUS loan 

or excepted consolidation loan), procedures for incomebased repayment plans that are equivalent to the procedures carried out under section 455(e)(8) with respect to 

income-contingent repayment plans.’’. 

SEC. 5. AUTOMATIC INCOME MONITORING PROCEDURES AFTER A 

TOTAL AND PERMANENT DISABILITY DISCHARGE. 

Section 437(a) of the Higher Education Act of 1965 (20 U.S.C. 

1087(a)) is amended by adding at the end the following: 

‘‘(3) AUTOMATIC INCOME MONITORING.— 

‘‘(A) IN GENERAL.—The Secretary shall establish and 

implement, with respect to any borrower described in 

subparagraph (B), procedures to— 
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‘‘(i) use return information disclosed under section 

6103(l)(13) of the Internal Revenue Code of 1986, 

pursuant to approval provided under section 494, to 

determine the borrower’s continued eligibility for the 

loan discharge described in subparagraph (B); 

‘‘(ii) allow the borrower, at any time, to opt out 

of disclosure under such section 6103(l)(13) and instead 

provide such information as the Secretary may require 

to determine the borrower’s continued eligibility for 

such loan discharge; and 

‘‘(iii) provide the borrower with an opportunity to 

update the return information so disclosed before determination of such borrower’s continued eligibility for 

such loan discharge. 

‘‘(B) APPLICABILITY.—Subparagraph (A) shall apply— 

‘‘(i) to each borrower of a loan that is discharged 

due to the total and permanent disability (within the 

meaning of this subsection) of the borrower; and 

‘‘(ii) during the period beginning on the date on 

which such loan is so discharged and ending on the 

first day on which such loan may no longer be 

reinstated.’’. 

SEC. 6. PROCEDURE AND REQUIREMENTS FOR REQUESTING TAX 

RETURN INFORMATION FROM THE INTERNAL REVENUE 

SERVICE. 

(a) IN GENERAL.—Part G of title IV of the Higher Education 

Act of 1965 (20 U.S.C. 1088 et seq.) is amended by adding at 

the end the following: 

‘‘SEC. 494. PROCEDURE AND REQUIREMENTS FOR REQUESTING TAX 

RETURN INFORMATION FROM THE INTERNAL REVENUE 

SERVICE. 

‘‘(a) NOTIFICATION AND APPROVAL REQUIREMENTS.— 

‘‘(1) FEDERAL STUDENT FINANCIAL AID.—In the case of any 

written or electronic application under section 483 by an individual for Federal student financial aid under a program 

authorized under subpart 1 of part A, part C, or part D, 

the Secretary, with respect to such individual and any parent 

or spouse whose financial information is required to be provided 

on such application, shall— 

‘‘(A) notify such individuals that— 

‘‘(i) if such individuals provide approval under 

subparagraph (B), the Secretary will have the authority 

to request that the Secretary of the Treasury disclose 

return information of such individuals to authorized 

persons (as defined in section 6103(l)(13) of the Internal 

Revenue Code of 1986) for the relevant purposes 

described in such section; and 

‘‘(ii) the failure to provide such approval for such 

disclosure will result in the Secretary being unable 

to calculate eligibility for such aid to such individual; 

and 

‘‘(B) require, as a condition of eligibility for such aid, 

that such individuals affirmatively approve the disclosure 

described in subparagraph (A)(i). 

‘‘(2) INCOME-CONTINGENT AND INCOME-BASED REPAYMENT.— 
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‘‘(A) NEW APPLICANTS.—In the case of any written or 

electronic application by an individual for an income-contingent or income-based repayment plan for a loan under 

part D, the Secretary, with respect to such individual and 

any spouse of such individual, shall— 

‘‘(i) provide to such individuals the notification 

described in paragraph (1)(A)(i); 

‘‘(ii) require, as a condition of eligibility for such 

repayment plan, that such individuals— 

‘‘(I) 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 under 

section 455(e)(8) or the equivalent procedures 

established under section 493C(c)(2)(B), as 

applicable; or 

‘‘(II) provide such information as the Secretary 

may require to confirm the eligibility of such individual for such repayment plan. 

‘‘(B) RECERTIFICATIONS.—With respect to the first written or electronic recertification (after the date of the enactment of the FUTURE Act) of an individual’s income or 

family size for purposes of an income-contingent or incomebased repayment plan (entered into before the date of 

the enactment of the FUTURE Act) for a loan under part 

D, the Secretary, with respect to such individual and any 

spouse of such individual, shall meet the requirements 

of clauses (i) and (ii) of subparagraph (A) with respect 

to such recertification. 

‘‘(3) TOTAL AND PERMANENT DISABILITY.—In the case of 

any written or electronic application by an individual for a 

discharge of a loan under this title based on total and permanent disability (within the meaning of section 437(a)) that 

requires income monitoring, the Secretary shall— 

‘‘(A) provide to such individual the notification 

described in paragraph (1)(A)(i); and 

‘‘(B) require, as a condition of eligibility for such discharge, that such individual— 

‘‘(i) 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 earlier of— 

‘‘(I) the date on which the individual elects 

to opt out of such disclosure under section 

437(a)(3)(A); or 

‘‘(II) the first day on which such loan may 

no longer be reinstated; or 

‘‘(ii) provide such information as the Secretary may 

require to confirm the eligibility of such individual 

for such discharge. 

‘‘(b) LIMIT ON AUTHORITY.—The Secretary shall only have 

authority to request that the Secretary of the Treasury disclose 

return information under section 6103(l)(13) of the Internal Revenue 

Code of 1986 with respect to an individual if the Secretary of 

Education has obtained approval under subsection (a) for such 

disclosure.’’. 
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(b) CONFORMING AMENDMENT.—Section 484(q) of the Higher 

Education Act of 1965 (20 U.S.C. 1091(q)) is repealed. 

SEC. 7. INCREASED FUNDING FOR FEDERAL PELL GRANTS. 

Section 401(b)(7)(A)(iv) of the Higher Education Act of 1965 

(20 U.S.C. 1070a(b)(7)(A)(iv)) is amended— 

(1) in subclause (X), by striking ‘‘$1,430,000,000’’ and 

inserting ‘‘$1,455,000,000’’; and 

(2) in subclause (XI), by striking ‘‘$1,145,000,000’’ and 

inserting ‘‘$1,170,000,000’’. 

SEC. 8. REPORTS ON IMPLEMENTATION. 

(a) IN GENERAL.—Not later than each specified date, the Secretary of Education and the Secretary of the Treasury shall issue 

joint reports to the Committees on Health, Education, Labor, and 

Pensions and Finance of the Senate and the Committees on Education and Labor and Ways and Means of the House of Representatives regarding the amendments made by this Act. Each such 

report shall include, as applicable— 

(1) an update on the status of implementation of the amendments made by this Act; 

(2) an evaluation of how such implementation had affected 

the processing of applications for Federal student financial 

aid, applications for income-based repayment and incomecontingent repayment, and applications for discharge of loans 

under title IV of the Higher Education Act of 1965 (20 U.S.C. 

1070 et seq.) based on total and permanent disability; and 

(3) implementation issues and suggestions for potential 

improvements. 

(b) SPECIFIED DATE.—For purposes of subsection (a), the term 

‘‘specified date’’ means— 

(1) the date that is 90 days after the date of the enactment 

of this Act; 

(2) the date that is 120 days after the first day that the 

disclosure process established under section 6103(l)(13) of the 

Internal Revenue Code of 1986, as amended by section 3(a) 

of this Act, is operational and accessible to officers, employees, 

and contractors of the Department of Education (as specifically 

authorized and designated by the Secretary of Education); and 
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(3) the date that is 1 year after the report date described 

in paragraph (2). 

Speaker of the House of Representatives. 

Vice President of the United States and

President of the Senate.