collection on, such loan may be nec-
essary. 
‘‘(C) BORROWER
WITH
NO
EARNED
IN-
COME.—In the case of a borrower whose infor-
mation received under subparagraph (A) indi-
cates that the borrower has no earned income 
for any year of such income-monitoring period, 
such borrower shall be treated as not having 
earned income in excess of the poverty line for 
such year.’’. 
SEC. 3. NOTIFICATION AND AUTOMATIC ENROLLMENT 
PROCEDURES FOR BORROWERS WHO ARE 
DELINQUENT ON LOANS AND FOR BOR-
ROWERS WHO REHABILITATED DEFAULTED 
LOANS. 
(a) AMENDMENTS.— 
(1) NOTIFICATION
AND
AUTOMATIC
ENROLL-
MENT PROCEDURES.—Section 455(d) of the Higher 
Education Act of 1965 (20 U.S.C. 1087e(d)) is 
amended by adding at the end the following: 
‘‘(6) NOTIFICATION AND AUTOMATIC ENROLL-
MENT PROCEDURES FOR BORROWERS WHO ARE DE-
LINQUENT ON LOANS.— 
‘‘(A) AUTHORITY TO OBTAIN INCOME IN-
FORMATION.—In the case of any borrower who 
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is at least 60 days delinquent on a covered loan, 
the Secretary shall submit a written request to 
the Secretary of the Treasury under section 
6103(l)(13) of the Internal Revenue Code of 
1986 for disclosure of information relating to 
income, tax filing status, and number of de-
pendents of such borrower (and such borrower’s 
spouse, if applicable). 
‘‘(B) BORROWER NOTIFICATION.—With re-
spect to each borrower of a covered loan who is 
at least 60 days delinquent on such loan and 
who has not been subject to the procedures 
under this paragraph for such loan in the pre-
ceding 120 days, the Secretary shall, as soon as 
practicable after such 60-day delinquency, pro-
vide to the borrower the following: 
‘‘(i) Notification that the borrower is 
at least 60 days delinquent on at least 1 
covered loan, and a description of all delin-
quent covered loans, nondelinquent covered 
loans, and noncovered loans of the bor-
rower. 
‘‘(ii) A brief description of the repay-
ment plans for which the borrower is eligi-
ble and the covered loans and noncovered 
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loans of the borrower that may be eligible 
for such plans, based on information avail-
able to the Secretary. 
‘‘(iii) Clear and simple instructions on 
how to select the repayment plans. 
‘‘(iv) The amount of monthly pay-
ments for the covered and noncovered 
loans under the repayment plans for which 
the borrower is eligible, based on informa-
tion available to the Secretary, including, if 
the income information of the borrower is 
available to the Secretary under subpara-
graph (A)— 
‘‘(I) the amount of the monthly 
payment under each income-driven re-
payment plan for which the borrower 
is eligible for the borrower’s covered 
and noncovered loans, based on such 
income information; and 
‘‘(II) the income, tax filing sta-
tus, number of dependents, and tax 
year 
information 
on 
which 
each 
monthly payment is based. 
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‘‘(v) An explanation that in the case 
of a borrower for whom adjusted gross in-
come is unavailable— 
‘‘(I) if the borrower selects to 
repay the covered loans of such bor-
rower pursuant to an income-driven 
repayment plan that defines discre-
tionary income in such a manner that 
an individual not required under sec-
tion 6012(a)(1) of the Internal Rev-
enue Code of 1986 to file a return 
with respect to income taxes imposed 
by subtitle A of such Code may have 
a calculated monthly payment greater 
than $0, the borrower will be required 
to provide the Secretary with other 
documentation of income satisfactory 
to the Secretary, which documentation 
the Secretary may use to determine 
an appropriate repayment schedule; 
and 
‘‘(II) if the borrower selects to 
repay such loans pursuant to an in-
come-driven repayment plan that is 
not described in subclause (I), the 
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borrower will not be required to pro-
vide the Secretary with such other 
documentation of income, and the bor-
rower will have a calculated monthly 
payment of $0. 
‘‘(vi) An explanation that the Sec-
retary shall take the actions under sub-
paragraph (C) with respect to such bor-
rower, if— 
‘‘(I) the borrower is 120 days de-
linquent on one or more covered loans 
and has not selected a new repayment 
plan for the covered loans of the bor-
rower; and 
‘‘(II) in the case of such a bor-
rower whose repayment plan for the 
covered loans of the borrower is not 
an income-driven repayment plan, the 
monthly payments under such repay-
ment plan are higher than such 
monthly payments would be under an 
income-driven repayment plan for 
such loans. 
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‘‘(vii) Instructions on updating the in-
formation of the borrower obtained under 
subparagraph (A). 
‘‘(C) SECRETARY’S INITIAL SELECTION OF 
PLAN.—With respect to each borrower de-
scribed in subparagraph (B) who has a repay-
ment plan for the covered loans of the borrower 
that meets the requirements of clause (vi)(II) of 
subparagraph (B) and has not selected a new 
repayment plan for such loans in accordance 
with the notice received under such subpara-
graph, and who is at least 120 days delinquent 
on such a loan, the Secretary shall, as soon as 
practicable— 
‘‘(i) in a case in which any of the bor-
rower’s covered loans are eligible for an in-
come-driven repayment plan— 
‘‘(I)(aa) provide the borrower 
with the income-driven repayment 
plan that requires the lowest monthly 
payment amount for each covered loan 
of the borrower, compared to any 
other such plan for which the bor-
rower is eligible; or 
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‘‘(bb) if more than one income- 
driven repayment plan would offer the 
borrower the same lowest monthly 
payment amount, provide the bor-
rower with the income-driven repay-
ment plan that has the most favorable 
terms for the borrower; 
‘‘(II) if the plan selected under 
subclause (I) is not the income-driven 
repayment plan that would have the 
lowest monthly payment amount if the 
borrower were eligible for such plan 
for the borrower’s covered loans and 
noncovered loans, notify the borrower 
of the actions, if any, the borrower 
may take to become eligible for such 
income-driven repayment plan; and 
‘‘(III) authorize the borrower to 
change the Secretary’s selection of a 
plan under this clause to any plan de-
scribed in paragraph (1) for which the 
borrower is eligible; and 
‘‘(ii) in a case in which none of the 
borrower’s covered loans are eligible for an 
income-driven repayment plan, notify the 
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borrower of the actions, if any, the bor-
rower may take for such loans to become 
eligible for such a plan. 
‘‘(D) SECRETARY’S
ADDITIONAL
SELEC-
TION OF PLAN.— 
‘‘(i) IN
GENERAL.—With respect to 
each borrower of a covered loan who se-
lects a new repayment plan in accordance 
with the notice received under subpara-
graph (B) and who continues to be delin-
quent on such loan for a period described 
in clause (ii), the Secretary shall, as soon 
as practicable after such period, carry out 
the procedures described in clauses (i) and 
(ii) of subparagraph (C) for the covered 
loans of the borrower, if such procedures 
would result in lower monthly repayment 
amounts on such loan. 
‘‘(ii) DESCRIPTION OF PERIOD.—The 
duration of the period described in clause 
(i) shall be the amount of time that the 
Secretary determines is sufficient to indi-
cate that the borrower may benefit from 
repaying such loan under a new repayment 
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plan, but in no case shall such period be 
less than 60 days. 
‘‘(E) OPT-OUT.—A borrower of a covered 
loan shall have the right to opt out of the pro-
cedures under this paragraph. 
‘‘(F) PROCEDURES.—The Secretary shall 
establish procedures as are necessary to effec-
tively implement this paragraph. 
‘‘(7) NOTIFICATION AND AUTOMATIC ENROLL-
MENT PROCEDURES FOR BORROWERS WHO ARE RE-
HABILITATING DEFAULTED LOANS.— 
‘‘(A) AUTHORITY TO OBTAIN INCOME IN-
FORMATION.—In the case of any borrower who 
is rehabilitating a covered loan pursuant to sec-
tion 428F(a), the Secretary may submit a writ-
ten request to the Secretary of the Treasury 
under section 6103(l)(13) of the Internal Rev-
enue Code of 1986 for disclosure of information 
relating to income, tax filing status, and num-
ber of dependents of such borrower (and such 
borrower’s spouse, if applicable). 
‘‘(B) 
BORROWER
NOTIFICATION.—Not 
later than 30 days after a borrower makes the 
6th payment required for the loan rehabilitation 
described in subparagraph (A), the Secretary 
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shall notify the borrower of the process under 
subparagraph (C) with respect to such loan. 
‘‘(C) SECRETARY’S SELECTION OF PLAN.— 
With respect to each borrower who has made 
the 9th payment required for the loan rehabili-
tation described in subparagraph (A), the Sec-
retary shall, as soon as practicable after such 
payment— 
‘‘(i) in a case in which any of the bor-
rower’s covered loans, without regard to 
whether the loan has been so rehabilitated, 
is eligible for an income-driven repayment 
plan— 
‘‘(I)(aa) provide the borrower 
with the income-driven repayment 
plan that requires the lowest monthly 
payment amount for each covered loan 
of the borrower, compared to any 
other such plan for which the bor-
rower is eligible; or 
‘‘(bb) if more than one income- 
driven repayment plan would offer the 
borrower the same lowest monthly 
payment amount, provide the bor-
rower with the income-driven repay-
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ment plan that has the most favorable 
terms for the borrower; and 
‘‘(II) if the plan selected under 
subclause (I) is not the income-driven 
repayment plan that would have the 
lowest monthly payment amount if the 
borrower were eligible for such plan 
for the borrower’s covered loans and 
noncovered loans, notify the borrower 
of the actions, if any, the borrower 
may take to become eligible for such 
income-driven repayment plan; and 
‘‘(ii) in a case in which none of the 
borrower’s covered loans are eligible for an 
income-driven repayment plan, notify the 
borrower of the actions, if any, the bor-
rower may take for such a loan to become 
eligible for such a plan. 
‘‘(D) OPT-OUT.—A borrower of a covered 
loan shall have the right to opt out of the pro-
cedures under this paragraph. 
‘‘(E) PROCEDURES.—The Secretary shall 
establish procedures as are necessary to effec-
tively implement this paragraph.’’. 
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(2) DEFINITIONS.—Section 455(d) of the High-
er Education Act of 1965 (20 U.S.C. 1087e(d)), as 
amended by paragraph (1), is further amended by 
adding at the end the following: 
‘‘(8) DEFINITIONS.—In this subsection: 
‘‘(A) COVERED LOAN.—The term ‘covered 
loan’ means— 
‘‘(i) a loan made under this part; 
‘‘(ii) a loan purchased under section 
459A; or 
‘‘(iii) a loan that has been assigned to 
the Secretary under section 428(c)(8) or 
part E. 
‘‘(B) 
INCOME-DRIVEN
REPAYMENT 
PLAN.—The term ‘income-driven repayment 
plan’ means a plan described in subparagraph 
(D) or (E) of paragraph (1). 
‘‘(C) 
NONCOVERED
LOAN.—The 
term 
‘noncovered loan’ means a loan made, insured, 
or guaranteed under this title that is not a cov-
ered loan.’’. 
(3) CHANGING PLANS.—Section 493C(b)(8) of 
the Higher Education Act of 1965 (20 U.S.C. 
1098e(b)(8)) is amended to read as follows: 
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‘‘(8) a borrower who is repaying a loan made, 
insured, or guaranteed under part B or D pursuant 
to income-based repayment may elect, at any time, 
to terminate repayment pursuant to income-based 
repayment and repay such loan under any repay-
ment plan for which the loan is eligible in accord-
ance with the requirements of part B or part D, re-
spectively; and’’. 
(b) EFFECTIVE DATE; APPLICATION.— 
(1) AUTOMATIC
ENROLLMENT.—The amend-
ments made by paragraphs (1) and (2) of subsection 
(a) shall— 
(A) take effect as soon as the Secretary of 
Education determines practicable, but not later 
than 2 years after the date of enactment of this 
Act; and 
(B) apply to all borrowers of covered loans 
(as defined in section 455(d)(8) of the Higher 
Education Act of 1965, as added by subsection 
(a)). 
(2) CHANGING PLANS.—The amendment made 
by subsection (a)(3) shall take effect on the date of 
enactment of this Act. 
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SEC. 4. AUTOMATIC RECERTIFICATION OF INCOME. 
(a) INCOME
CONTINGENT
REPAYMENT.—Section 
455(e) of the Higher Education Act of 1965 (20 U.S.C. 
1087e(e)) is amended— 
(1) in paragraph (3)— 
(A) by striking ‘‘does not reasonably re-
flect the borrower’s current income’’ and insert-
ing ‘‘whose income has decreased relative to the 
adjusted gross income available to the Sec-
retary’’; and 
(B) by inserting ‘‘, consistent with the pro-
cedures 
established 
under 
paragraph 
(8)(B)(iv)’’ before the period at the end; and 
(2) by adding at the end the following: 
‘‘(8) AUTOMATIC RECERTIFICATION.— 
‘‘(A) DEFINITION.—In this paragraph, the 
term ‘covered loan’ has the meaning given the 
term in subsection (d)(8). 
‘‘(B) IN GENERAL.—Beginning as soon as 
the Secretary determines practicable, but not 
later than 2 years after the date of enactment 
of the Streamlining Income-driven, Manageable 
Payments on Loans for Education Act, the Sec-
retary shall, with respect to any borrower de-
scribed in subparagraph (C)— 
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‘‘(i) offer an opportunity for such bor-
rower to opt out of clause (ii) and prevent 
the Secretary from obtaining information 
under such clause; 
‘‘(ii) submit a written request to the 
Secretary of the Treasury under section 
6103(l)(13) of the Internal Revenue Code 
of 1986 for disclosure of information relat-
ing to income, tax filing status, and num-
ber of dependents of such borrower (and 
such borrower’s spouse, if applicable) for 
purposes of determining the repayment ob-
ligation of the borrower for such year; and 
‘‘(iii) provide the borrower with an op-
portunity to update the information ob-
tained under clause (ii) before the deter-
mination of the annual repayment obliga-
tion of the borrower. 
‘‘(C) APPLICABILITY.—Subparagraph (B) 
shall apply to each borrower of a covered loan 
who— 
‘‘(i) selects, or for whom the Secretary 
selects under subparagraph (C) or (D) of 
paragraph (6) or paragraph (7)(C) of sub-
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section (d), or section 428(m)(1), an in-
come contingent repayment plan; or 
‘‘(ii) recertifies income and family size 
under such plan. 
‘‘(D) BORROWER
FOR
WHOM
ADJUSTED 
GROSS INCOME IS UNAVAILABLE.—In the case 
of a borrower for whom information is unavail-
able under subparagraph (B)— 
‘‘(i) if the borrower has selected to 
repay the covered loans of such borrower 
pursuant to an income contingent repay-
ment plan that defines discretionary in-
come in such a manner that an individual 
not required under section 6012(a)(1) of 
the Internal Revenue Code of 1986 to file 
a return with respect to income taxes im-
posed by subtitle A of such Code may have 
a calculated monthly payment greater than 
$0, the borrower will be required to pro-
vide the Secretary with other documenta-
tion of income satisfactory to the Sec-
retary, which documentation the Secretary 
may use to determine an appropriate re-
payment schedule; or 
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‘‘(ii) if the borrower has selected to 
repay such loans pursuant to an income 
contingent repayment that is not described 
in clause (i), the borrower will not be re-
quired to provide the Secretary with such 
other documentation of income, and the 
borrower will have a calculated monthly 
payment of $0. 
‘‘(E) OTHER
REQUIREMENTS.—The Sec-
retary’s actions under this paragraph shall be 
consistent with the requirements of paragraphs 
(1) through (7), except as otherwise provided in 
this paragraph.’’. 
(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 estab-
lish’’; 
(2) by striking ‘‘The Secretary shall consider’’ 
and inserting the following: 
‘‘(2) PROCEDURES FOR ELIGIBILITY.—The Sec-
retary shall— 
‘‘(A) consider’’; and 
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(3) by striking ‘‘428C(b)(1)(E).’’ and inserting 
the following: ‘‘428C(b)(1)(E); and 
‘‘(B) beginning as soon as the Secretary 
determines practicable, carry out, with respect 
to borrowers of any covered loan (as defined in 
section 455(d)(8)), procedures for income-based 
repayment plans that are equivalent to the pro-
cedures carried out under section 455(e)(8) 
with respect to income contingent repayment 
plans.’’. 
SEC. 5. DISCLOSURE OF TAX RETURN INFORMATION TO 
CARRY OUT CERTAIN HIGHER EDUCATION 
LOAN PROGRAMS. 
(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 RETURNS AND RETURN 
INFORMATION
FOR
PURPOSES
OF
STUDENT
LOAN 
ADMINISTRATION.— 
‘‘(A) IN GENERAL.—The Secretary shall, 
subject to such requirements and conditions as 
the Secretary may prescribe, upon written re-
quest from the Secretary of Education under 
section 437(a), section 455(d), or section 
455(e) of the Higher Education Act of 1965, 
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disclose to officers and employees of the De-
partment of Education returns and return in-
formation with respect to a taxpayer described 
in such section. 
‘‘(B) RESTRICTION ON USE OF DISCLOSED 
INFORMATION.—Return information disclosed 
under subparagraph (A) may be used by offi-
cers and employees of the Department of Edu-
cation only for the purposes of, and to the ex-
tent necessary for purposes of— 
‘‘(i) carrying out income monitoring 
under section 437(a) of the Higher Edu-
cation Act of 1965, 
‘‘(ii) establishing the appropriate re-
payment amount under an applicable in-
come-driven repayment plan (as defined in 
section 455(d)(8) of such Act) in connec-
tion with an applicable student loan for— 
‘‘(I) borrowers who have selected 
such a plan, and 
‘‘(II) in the case of any recertifi-
cation under section 455(e)(8) or 
493C(c)(2)(B) of the Higher Edu-
cation Act of 1965, borrowers who are 
enrolled in such a plan, 
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‘‘(iii) in the case of borrowers who are 
at least 60 days delinquent on an applica-
ble student loan— 
‘‘(I) providing notice of eligibility 
for an income-driven repayment plan 
(as so defined) pursuant to section 
455(d)(6)(B) of the Higher Education 
Act of 1965, and 
‘‘(II) automatic enrollment in 
such an income-driven repayment plan 
after such borrowers are at least 120 
days delinquent on such a loan pursu-
ant to section 455(d)(6)(C) of such 
Act, and 
‘‘(iv) in the case of borrowers who are 
rehabilitating defaulted loans, providing 
notice of eligibility for an income-driven re-
payment plan (as so defined) and auto-
matic enrollment in such a plan pursuant 
to section 455(d)(7) of the Higher Edu-
cation Act of 1965. 
‘‘(C) DISCLOSURE TO CERTAIN CONTRAC-
TORS.—Officers and employees of the Depart-
ment of Education may disclose the information 
described in subparagraph (A) to persons 
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awarded contracts by the Secretary of Edu-
cation under section 456 of the Higher Edu-
cation Act of 1965 to the extent necessary for 
the purposes described in subparagraph (B). 
‘‘(D) SPOUSAL
INFORMATION
FOR
MAR-
RIED
INDIVIDUALS
FILING
SEPARATE
RE-
TURNS.—For purposes of this paragraph, in the 
case of a married individual filing a separate re-
turn, the term ‘taxpayer’ includes the spouse of 
that individual if the Secretary of Education re-
quests information from the spouse of that indi-
vidual and the individual and the spouse have 
consented in writing.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 6103(a)(3) of such Code is amended 
by inserting ‘‘(13),’’ after ‘‘(12),’’. 
(2) Section 6103(p)(4) of such Code is amend-
ed by inserting ‘‘(13),’’ after ‘‘(l)(10),’’ each place it 
occurs. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to disclosures made after the date 
of enactment of this Act. 
Æ 
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