‘‘(3) 
QUARTERLY
ESTIMATED
TAX
PAY-
MENTS.—In the case of taxpayers who make quar-
terly estimated tax return payments under section 
6654 of the Internal Revenue Code of 1986 and who 
have a loan made under this part in repayment sta-
tus, the Secretary shall provide similar tables and 
procedures for making voluntary repayments of 
loans made under this part concurrently with such 
quarterly payments. 
‘‘(4) 
COLLECTION
AND
PAYMENT.—The 
amounts required to be deducted and withheld under 
paragraph (1), and amounts required to be paid 
under paragraph (3), shall be collected by the Sec-
retary of the Treasury and shall be paid into the 
general fund of the Treasury of the United States. 
‘‘(c) DETERMINATION
OF INCOME-BASED REPAY-
MENT OBLIGATION.— 
‘‘(1) IN
GENERAL.—As soon as practicable 
after an individual for whom a loan made under this 
part is in repayment status during the taxable year 
files an income tax return for such taxable year, the 
Secretary of the Treasury shall transmit to the Sec-
retary of Education such tax information as is nec-
essary to determine— 
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‘‘(A) the amount deducted and withheld 
under subsection (b)(1), and the amount paid 
under subsection (b)(3), for the taxable year 
with respect to such individual, and 
‘‘(B) the income-based repayment obliga-
tion for the taxable year for such individual. 
‘‘(2) 
INCOME-BASED
REPAYMENT
OBLIGA-
TION.—For purposes of this section: 
‘‘(A) IN GENERAL.—The income-based re-
payment obligation with respect to an individual 
for any taxable year is an amount equal to 15 
percent of the excess of— 
‘‘(i) the sum of— 
‘‘(I) the wages, salaries, tips, and 
other employee compensation of the 
taxpayer, but only if such amounts 
are includible in gross income for the 
taxable year (determined without re-
gard to sections 911, 931, and 933), 
‘‘(II) the amount of the tax-
payer’s net earnings from self-employ-
ment for the taxable year (within the 
meaning of section 1402(a)), deter-
mined with regard to the deduction al-
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lowed to the taxpayer by section 
164(f), plus 
‘‘(III) any other amount included 
in total income of the taxpayer for the 
taxable year but not described in sub-
clause (I) or (II), over 
‘‘(ii) the sum of— 
‘‘(I) the exemption amount with 
respect to such individual, plus 
‘‘(II) the lesser of the amount de-
termined with respect to the taxpayer 
under subclauses (II) and (III) of 
clause (i), or $3,000. 
‘‘(B) SPECIAL RULES FOR MARRIED INDI-
VIDUALS.— 
‘‘(i) EACH SPOUSE WITH LOAN.—Ex-
cept as provided in clause (ii), in the case 
of a joint return of two individuals who 
each have a loan made under this part in 
repayment status, the income-based repay-
ment obligation with respect to each 
spouse shall be an amount determined 
under subparagraph (A) by apportioning 
1⁄2 of the total income on such return to 
each spouse. 
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‘‘(ii) SPECIAL RULE FOR FIRST YEAR 
OF
MARRIAGE.—In the case of the first 
taxable year for which any two individuals 
make a joint return, the income-based re-
payment obligation with respect to such an 
individual shall be an amount equal to the 
lesser of— 
‘‘(I) the amount determined with 
respect to such individual under this 
paragraph (determined without regard 
to this clause), or 
‘‘(II) the amount determined 
with respect to such individual under 
this paragraph (determined by allo-
cating to each spouse the amounts de-
scribed in subclauses (I) and (II) of 
subparagraph (A)(i) in proportion to 
the amounts attributable to each 
spouse, by allocating 1⁄2 of the amount 
described in subparagraph (A)(i)(III) 
to each spouse, and without regard to 
clause (i)). 
‘‘(C) EXCLUSION
OF
CERTAIN
AMOUNTS 
PAID
ON
BEHALF
OF
INDIVIDUAL.—Any 
amount paid on the borrower’s behalf under 
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section 499E(5) shall not be taken into account 
in determining such borrower’s income-based 
repayment obligation. 
‘‘(3) EXEMPTION
AMOUNT.—For purposes of 
this section: 
‘‘(A) IN GENERAL.—Except as provided in 
subparagraph (B), the exemption amount with 
respect to an individual shall be an amount 
equal to 150 percent of the poverty line for the 
individual’s household size (as determined 
under section 673(2) of the Community Serv-
ices Block Grant Act (42 U.S.C. 9902(2))) for 
the calendar year in which the taxable year 
ends. 
‘‘(B) SPECIAL RULE FOR MARRIED INDI-
VIDUALS WHO BOTH HAVE LOANS MADE UNDER 
THIS PART.—If for any taxable year an indi-
vidual is married, files a joint return, and has 
a spouse with a loan made under this part in 
repayment status, then the exemption amount 
with respect to such individual shall be an 
amount equal to the sum of— 
‘‘(i) 150 percent of the poverty line 
for a household size of one (as determined 
under section 673(2) of the Community 
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Services Block Grant Act (42 U.S.C. 
9902(2))) for the calendar year in which 
the taxable year ends, and 
‘‘(ii) 1⁄2 of the excess of— 
‘‘(I) 150 percent of the poverty 
line for the individual’s household size 
minus 1 (as determined under section 
673(2) of the Community Services 
Block Grant Act (42 U.S.C. 9902(2))) 
for the calendar year in which the tax-
able year ends, over 
‘‘(II) the amount determined 
under clause (i). 
‘‘(C) HOUSEHOLD SIZE.—For purposes of 
this paragraph, an individual’s household size 
shall be determined by reference to the indi-
vidual, the number of dependents of the tax-
payer with respect to whom the taxpayer is en-
titled to a deduction under section 151(c) of the 
Internal Revenue Code of 1986, and, if married 
and filing jointly, such individual’s spouse. 
‘‘(4) INDIVIDUALS NOT FILING A RETURN.— 
‘‘(A) INDIVIDUALS
NOT
REQUIRED
TO 
FILE.—The income-based repayment obligation 
with respect to an individual not required to file 
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carry out the purposes of this section, including measures 
to prevent underwithholding, underreporting, and evasion 
of repayment or filing. Amounts shall be deducted and 
withheld under this section as the Secretary determines 
to be most appropriate to carry out the purposes of the 
IDEA Loan Repayment Program and to reflect, as accu-
rately as is practicable, an individual’s income-based re-
payment obligation. 
‘‘SEC. 499E. DUTIES OF THE SECRETARY OF EDUCATION. 
‘‘The Secretary shall carry out the following activities 
as part of the IDEA Loan Repayment Program estab-
lished under this chapter: 
‘‘(1) CALCULATION
OF
ANNUAL
REPAYMENT 
AMOUNTS.—The Secretary shall calculate the annual 
repayment amounts under 499F(b) for borrowers 
with 1 or more loans made under this part in repay-
ment status, including the income-based repayment 
obligations of such borrowers in accordance with sec-
tion 499D(c)(2). 
‘‘(2) COMMUNICATION
WITH
THE
SECRETARY 
OF THE TREASURY.—The Secretary shall transmit 
to the Secretary of the Treasury such information as 
is necessary for the Secretary of the Treasury to 
carry out section 499D. 
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‘‘(3) ANNUAL STATEMENTS.—Upon calculating 
the annual repayment amounts under paragraph (1) 
for a taxable year, the Secretary shall provide a 
statement, on an annual basis, to each borrower 
with a loan made under this part, which lists the fol-
lowing: 
‘‘(A) Total payments made on the bor-
rower’s annual repayment amount for such tax-
able year. 
‘‘(B) The borrower’s annual repayment 
amount for such taxable year. 
‘‘(C) In the case of a borrower who, ac-
cording to section 499F(f), has underpaid such 
annual repayment amount, the amount of such 
underpayment and the process for paying such 
underpayment under section 499F(f)(2). 
‘‘(D) In the case of a borrower with an 
overpayment 
on 
such 
annual 
repayment 
amount, the amount of such overpayment and 
the process for requesting a refund of such 
amount under section 499F(g), if applicable. 
‘‘(E) The outstanding balances on all the 
loans made to the borrower under this part. 
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‘‘(F) A description of how the borrower’s 
annual repayment amount was calculated under 
paragraph (1) or (2) of section 499F(b). 
‘‘(4) DIRECT PAYMENT.—The Secretary shall 
enable a borrower to make direct payments on the 
borrower’s annual repayment amount for the taxable 
year to the Secretary throughout the year, including 
by providing a process for the borrower to make 
such payments automatically, on a periodic basis, 
and in an amount specified by the borrower. 
‘‘(5) PAYMENTS ON A TAXPAYER’S BEHALF.— 
The Secretary shall— 
‘‘(A) provide a mechanism for other indi-
viduals or entities to make payments on the an-
nual repayment amount of a borrower for a tax-
able year; and 
‘‘(B) notify the borrower that any pay-
ments made under subparagraph (A) for the 
taxable year that exceed the annual repayment 
amount for the year shall not be refunded to 
the borrower. 
‘‘(6) CALCULATING INTEREST ACCRUED.—The 
Secretary shall calculate the interest accrued for the 
taxable year as if the borrower’s payments under 
wage withholding or quarterly estimated payments 
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under section 499D(b) for the taxable year were 
made in 12 equal increments throughout the year. 
‘‘(7) MANAGING LOANS.—The Secretary shall 
provide, through the Internet, a tool that has an 
interface that is consistent for all borrowers with a 
loan under this part, which enables each such bor-
rower to— 
‘‘(A) view the outstanding balances on the 
borrower’s loans made under this part; 
‘‘(B) make a direct payment on the bor-
rower’s annual repayment amount or indicate 
that any overpayment should be refunded or ap-
plied to such loans as a prepayment amount; 
‘‘(C) view prior annual statements for such 
loans provided under paragraph (3); 
‘‘(D) view a history of payments made on 
such loans (including the method and source of 
each payment, such as tax withholding, esti-
mated taxes, direct payment, or payments made 
on the borrower’s behalf); 
‘‘(E) view the borrower’s annual repay-
ment amount for that year, the amount already 
paid on such annual repayment amount, and 
any amount owed by the borrower or due to be 
refunded to the borrower; 
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‘‘(F) view the borrower’s loans made under 
this part that have been paid off; 
‘‘(G) enable the borrower to initiate an ap-
peal process under paragraph (8); and 
‘‘(H) easily determine whether benefits 
under the Servicemembers Civil Relief Act (50 
U.S.C. App. 501 et seq.), if applicable, have 
been applied to the borrower’s loans made 
under this part. 
‘‘(8) APPEALS PROCESS.—The Secretary shall 
make available a process through which a borrower 
can appeal the calculation of the borrower’s annual 
repayment amount, including a worksheet that en-
ables a borrower to calculate the borrower’s annual 
repayment amount. 
‘‘(9) DEFAULT FOR FAILURE TO FILE A RE-
TURN.—In a case in which the Secretary receives in-
formation from the Secretary of the Treasury under 
section 499D(c)(4) that a borrower with a loan 
made under this part in repayment status has failed 
to file a return under section 6012(a)(1) of the In-
ternal Revenue Code of 1986 and such borrower was 
required to file such a return, the Secretary shall— 
‘‘(A) notify the borrower of the borrower’s 
failure to file such a return; and 
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‘‘(B) if the borrower fails to file such a re-
turn within 90 days of receipt of the notice de-
scribed in subparagraph (A), consider the bor-
rower’s loans made under this part in repay-
ment status to be in default. 
‘‘(10) NATIONAL DIRECTORY OF NEW HIRES.— 
The Secretary shall send notices to borrowers under 
paragraph (5) of section 435(i) of the Social Secu-
rity Act (42 U.S.C. 653(i)), as added by section 5 
of the Earnings Contingent Education Loans Act of 
2015. 
‘‘CHAPTER 2—BORROWER REPAYMENT OF 
IDEA LOANS AND IDEA CONSOLIDA-
TION LOANS 
‘‘SEC. 499F. BORROWER REPAYMENT. 
‘‘(a) REPAYMENT PERIOD.—The repayment period of 
a loan made under this part shall— 
‘‘(1) begin on the first day of the first taxable 
year that begins after the borrower’s in-school 
deferment period, or in the case of an IDEA Con-
solidation Loan, on the first day of the first taxable 
year that begins after such Consolidation Loan is 
disbursed; and 
‘‘(2) continue until the loan is paid in full, ex-
cept that the Secretary may grant a borrower for-
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bearance of the borrower’s annual repayment 
amount— 
‘‘(A) for a period not to exceed 60 days, 
due to administrative or technical reasons; 
‘‘(B) for a period not to exceed 3 months, 
due to unusual circumstances that disrupt the 
borrower’s ability to make timely payments on 
the loan; or 
‘‘(C) renewable at 12-month intervals for a 
period not to exceed 3 years, due to docu-
mented extreme economic hardship on the part 
of a borrower. 
‘‘(b) ANNUAL REPAYMENT AMOUNT.—The annual 
repayment amount under this part for a taxable year for 
a borrower with 1 or more loans made under this part 
in repayment status shall be equal to the lesser of— 
‘‘(1) the income-based repayment obligation for 
such borrower for such year, as calculated under 
section 499E(1); or 
‘‘(2) an amount equal to the sum of the out-
standing balances (equal to the sum of the unpaid 
principal, interest, penalties, and fees) that the bor-
rower owes on such loans. 
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‘‘(c) METHODS OF REPAYMENT.—In repaying an an-
nual repayment amount owed by a borrower for a taxable 
year, a borrower may— 
‘‘(1) with respect to any wages earned by the 
borrower that are subject to Federal income tax 
withholding, have amounts withheld upon such 
wages under section 499D(b)(2); 
‘‘(2) in the case of a borrower who makes quar-
terly estimated tax return payments under section 
6654 of the Internal Revenue Code of 1986 for the 
year, pay such annual repayment amount concur-
rently with such quarterly payments under section 
499D(b)(3); 
‘‘(3) make direct payments under section 
499E(4) on such amount to the Secretary through-
out the year; or 
‘‘(4) have other individuals or entities make 
payments under section 499E(5) on the borrower’s 
annual repayment amount for the year. 
‘‘(d) ORDER
OF CREDITING.—Payments on loans 
made under this part shall be applied, without regard to 
the method of such payments, first toward penalties due 
on the loans, next toward any fees due on the loans, then 
toward any interest due on the loans, and finally toward 
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the principal due on the loan with the highest applicable 
rate of interest among such loans. 
‘‘(e) PREPAYMENT AUTHORIZED.—A borrower shall 
have the right to prepay all or part of such loan, at any 
time and without penalty. Any such prepayment amount 
will be applied to loans made under this part in the same 
order as described in subsection (d). 
‘‘(f) UNDERPAYMENTS.— 
‘‘(1) PENALTIES FOR UNDERPAYMENTS.— 
‘‘(A) IN
GENERAL.—Subject to subpara-
graph (C), if, as of the last day of a taxable 
year, a borrower has not paid at least 90 per-
cent of the borrower’s annual repayment 
amount for such year, the borrower shall be 
charged a penalty in an amount equal to 10 
percent of the difference between— 
‘‘(i) an amount equal to 90 percent of 
the borrower’s annual repayment amount 
for such year; and 
‘‘(ii) the amount paid on such annual 
repayment amount as of such day. 
‘‘(B) INCREASE OF ANNUAL REPAYMENT 
AMOUNT.—A 
borrower’s 
annual 
repayment 
amount calculated under subsection (b) for such 
year shall be increased by the amount of such 
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penalty, but such penalty shall not be treated as 
a principal or interest amount for a loan made 
under this part. 
‘‘(C) EXCEPTION.—A borrower who has 
paid 100 percent of the borrower’s annual re-
payment amount for the taxable year preceding 
the taxable year described in subparagraph (A) 
shall not be subject to the penalty under this 
paragraph for the taxable year described in sub-
paragraph (A). 
‘‘(2) RECONCILING UNDERPAYMENTS.— 
‘‘(A) IN GENERAL.—If, as of the last day 
of a taxable year, the sum of the payments 
made on a borrower’s annual repayment 
amount for such year is less than the total 
amount of the borrower’s annual repayment 
amount for such year, the borrower— 
‘‘(i) in the case of the first year that 
the borrower has a difference between such 
amounts— 
‘‘(I) may request, in such manner 
as the Secretary shall require, that 
the Secretary reduce the borrower’s 
annual repayment amount for such 
year to the sum of— 
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‘‘(aa) the payments made, 
as of such day, on the borrower’s 
annual repayment amount for 
such year; and 
‘‘(bb) 
any 
penalties 
cal-
culated under paragraph (1) re-
sulting from such underpayment; 
and 
‘‘(II) if the borrower qualifies for 
the reduction requested under sub-
clause (I), shall pay the sum cal-
culated under such subclause at such 
time and in such manner as required 
by the Secretary; 
‘‘(ii) if the borrower does not qualify 
for a reduction under clause (i) or does not 
request such a reduction, shall pay to the 
Secretary an amount equal to the dif-
ference between such amounts within the 
30-day period beginning on the date of re-
ceipt by the borrower of the borrower’s an-
nual 
statement 
described 
in 
section 
499E(3) for such year; or 
‘‘(iii) if the borrower fails to pay the 
amount owed by the borrower as calculated 
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under clause (ii) within the 30-day period, 
shall be charged a penalty equal to 2 per-
cent of such amount for each month (pro-
rated based on the percentage of a month 
such penalty is charged) that such amount 
is owed or until the borrower defaults on 
the loan for which such amount is owed, 
whichever occurs first. 
‘‘(B) DEFAULT.—A loan for which an 
amount is owed under subparagraph (A) and 
that is not paid within 360 days after the date 
of receipt by the borrower of the borrower’s an-
nual statement described in subparagraph (A) 
shall be considered to be default. 
‘‘(g) OVERPAYMENTS.—If, as of the last day of a tax-
able year, the sum of the payments made on a borrower’s 
annual repayment amount for such year is greater than 
the total amount of the borrower’s annual repayment 
amount for such year, the Secretary shall— 
‘‘(1) refund the overpayment amount, if the 
borrower notifies the Secretary, within the 90-day 
period beginning on the date of receipt of the bor-
rower’s annual statement described in section 
499E(3) for such year and in a manner prescribed 
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by the Secretary, that the borrower desires to have 
the overpayment amount refunded; or 
‘‘(2) if a borrower fails to notify the Secretary 
of the borrower’s desire for a refund of such amount 
within such 90-day period, apply such amount as a 
prepayment to the borrower’s loans made under this 
part in the same manner as a prepayment author-
ized under subsection (e). 
‘‘(h) EMPLOYER
FAILURE
TO
WITHHOLD
PAY-
MENTS.—In the case of a borrower whose employer fails 
to withhold amounts under section 499D(b)(2) upon any 
wages earned by the borrower that are subject to Federal 
income tax withholding and with respect to which the bor-
rower made an election to have amounts withheld under 
section 499(b)(2), the Secretary shall— 
‘‘(1) reduce the borrower’s annual repayment to 
an amount equal to the borrower’s annual repay-
ment amount had wages from such employer been 
excluded when calculating the borrower’s annual re-
payment amount; and 
‘‘(2) reduce any penalties for underpayments 
calculated under subsection (f)(1) and refund any 
overpayments on such annual repayment amount, 
accordingly.’’. 
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SEC. 4. CONFORMING CHANGES TO THE HIGHER EDU-
CATION ACT OF 1965. 
(a) LOAN FORGIVENESS AND CANCELLATION FOR 
TEACHERS.— 
(1) LOAN FORGIVENESS FOR TEACHERS.—Sec-
tion 428J of the Higher Education Act of 1965 (20 
U.S.C. 1078–10) is amended— 
(A) in subsection (b), by inserting ‘‘or for 
an IDEA loan made under part J,’’ after ‘‘or 
428H,’’; and 
(B) in subsection (c)— 
(i) in paragraph (1), by inserting ‘‘or 
an IDEA loan made under part J’’ after 
‘‘or 428H’’; or 
(ii) in paragraph (2)— 
(I) by striking ‘‘A loan’’ and in-
serting the following: 
‘‘(A) 
LOANS
MADE
UNDER
SECTION 
428C.—A loan’’; and 
(II) by adding at the end the fol-
lowing new subparagraph: 
‘‘(B) IDEA 
CONSOLIDATION
LOAN.—A 
loan amount for an IDEA Consolidation Loan 
may be a qualified loan amount for purposes of 
this subsection only to the extent that such loan 
amount was used to repay a Federal Direct 
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Stafford Loan, a Federal Direct Consolidation 
Loan, a Federal Direct Unsubsidized Stafford 
Loan, or a loan made under section 428, 428C, 
or 428H.’’. 
(2) LOAN
CANCELLATION
FOR
TEACHERS.— 
Section 460 of such Act (20 U.S.C. 1087j) is 
amended— 
(A) in subsection (b), by inserting ‘‘or for 
an IDEA loan made under part J’’ after 
‘‘under this part’’; and 
(B) in subsection (c)— 
(i) in paragraph (1), by striking ‘‘or a 
Federal 
Direct 
Unsubsidized 
Stafford 
Loan’’ and inserting ‘‘, a Federal Direct 
Unsubsidized Stafford Loan, or an IDEA 
loan made under part J’’; and 
(ii) in paragraph (2)— 
(I) by striking ‘‘A loan’’ and in-
serting the following: 
‘‘(A) FEDERAL
DIRECT
CONSOLIDATION 
LOAN.—A loan’’; and 
(II) by adding at the end the fol-
lowing new subparagraph: 
‘‘(B) IDEA 
CONSOLIDATION
LOAN.—A 
loan amount for an IDEA Consolidation Loan 
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may be a qualified loan amount for purposes of 
this subsection only to the extent that such loan 
amount was used to repay a Federal Direct 
Stafford Loan, a Federal Direct Consolidation 
Loan, a Federal Direct Unsubsidized Stafford 
Loan, or a loan made under section 428, 428C, 
or 428H.’’. 
(b) LOAN FORGIVENESS FOR SERVICE IN AREAS OF 
NATIONAL NEED.—Section 428K(a)(2) of such Act (20 
U.S.C. 1078–11(a)(2)) is amended— 
(1) by striking ‘‘and’’ at the end of subpara-
graph (A); 
(2) by striking the period at the end of sub-
paragraph (B) and inserting ‘‘; and’’; and 
(3) by adding at the end the following new sub-
paragraph: 
‘‘(C) to cancel the qualified loan amount 
for a loan made under part J of this title.’’. 
(c) LOAN REPAYMENT FOR CIVIL LEGAL ASSIST-
ANCE ATTORNEYS.—Section 428L(b)(2)(A) of such Act 
(20 U.S.C. 1078–12(b)(2)(A)) is amended— 
(1) in clause (1), by striking ‘‘or part E’’ and 
inserting ‘‘, part E, or part J’’; and 
(2) in clause (ii)— 
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(A) in the matter preceding subclause (I), 
by striking ‘‘or 455(g)’’ and inserting ‘‘, 455(g), 
or 499C’’; 
(B) by striking ‘‘or’’ at the end of sub-
clause (II); 
(C) by redesignating subclause (III) as 
subclause (IV); and 
(D) by inserting after subclause (II) the 
following: 
‘‘(III) a Federal Direct Consoli-
dation Loan or a loan made under 
section 428C, in the case of a loan 
made under section 499C; or’’. 
(d) 
MASTER
PROMISSORY
NOTE.—Section 
432(m)(1)(D) of such Act (20 U.S.C. 1082(m)(1)(D)) is 
amended— 
(1) by striking ‘‘this part and part D’’ each 
place it appears and by inserting ‘‘this part, part D, 
and part J’’; and 
(2) by striking ‘‘this part or part D’’ each place 
it appears and by inserting ‘‘this part, part D, or 
part J’’. 
(e) CONTRACTS.—Section 456 of such Act (20 U.S.C. 
1087f) is amended— 
(1) in subsection (a)— 
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(A) in paragraph (2), by striking ‘‘this 
part’’ each place it appears and inserting ‘‘this 
part or part J’’; and 
(B) in paragraph (4), by inserting ‘‘or part 
J’’ after ‘‘this part’’; and 
(2) in subsection (b)— 
(A) in paragraph (1), by inserting ‘‘or the 
program under part J’’ after ‘‘(or their par-
ents)’’; 
(B) in paragraph (2), by inserting ‘‘or part 
J’’ after ‘‘this part’’; 
(C) in paragraph (3), by inserting ‘‘or part 
J’’ after ‘‘this part’’; and 
(D) in paragraph (4), by inserting ‘‘or the 
IDEA Loan Program’’ after ‘‘loan program’’. 
(f) FUNDS FOR ADMINISTRATIVE EXPENSES.—Sec-
tion 458(a)(3) of such Act (20 U.S.C. 1087h(a)(3)) is 
amended— 
(1) by striking ‘‘this part and part B’’ and in-
serting ‘‘this part, part B, and part J’’; and 
(2) by inserting before the period at the end the 
following: ‘‘and part J’’. 
(g) STUDENT ELIGIBILITY.—Section 484 of such Act 
(20 U.S.C. 1091) is amended— 
(1) in subsection (b)— 
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(A) in paragraph (3), by striking ‘‘or D’’ 
and inserting ‘‘, D, or E’’; and 
(B) in paragraph (4)(B), by striking ‘‘or 
E’’ and inserting ‘‘E, or J’’; 
(2) in subsection (d), by striking ‘‘and E’’ and 
inserting ‘‘E, and J’’; 
(3) in subsection (f), by striking ‘‘or part E’’ 
each place it appears and inserting ‘‘part E, or part 
J’’; and 
(4) in subsection (m), by striking ‘‘and E’’ and 
inserting ‘‘E, and J’’. 
(h) INSTITUTIONAL AND FINANCIAL ASSISTANCE IN-
FORMATION FOR STUDENTS.—Section 485 of such Act 
(20 U.S.C. 1092) is amended— 
(1) in subsection (a)— 
(A) in paragraph (1)(M), by striking ‘‘and 
E’’ and inserting ‘‘E, and J’’; and 
(B) in paragraph (7)(A)(i), by striking 
‘‘Loan)’’ each place it appears and inserting 
‘‘Loan) or part J’’; 
(2) in subsection (b)— 
(A) in paragraph (1)(A)— 
(i) in the matter preceding clause (i), 
by inserting ‘‘or made under part J’’ after 
‘‘part E’’; and 
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(ii) in clause (vii)— 
(I) by inserting ‘‘or an IDEA 
Consolidation Loan’’ after ‘‘Federal 
Direct Consolidation Loan’’; and 
(II) by striking ‘‘and E’’ and in-
serting ‘‘E, and J’’; and 
(B) in paragraph (2)(A), by striking ‘‘or 
E’’ and inserting ‘‘E, or J’’; and 
(3) in subsection (l)(1)— 
(A) in subparagraph (A), in the matter 
preceding clause (i), by inserting ‘‘or made 
under part J’’ after ‘‘student)’’; and 
(B) in subparagraph (B), by striking ‘‘or 
D’’ and inserting ‘‘, D, or J’’. 
SEC. 5. NATIONAL DIRECTORY OF NEW HIRES. 
Section 435(i) of the Social Security Act (42 U.S.C. 
653(i)) is amended by adding at the end the following new 
paragraph: 
‘‘(5) SENDING NOTICE TO BORROWERS OF CER-
TAIN STUDENT LOANS.—The Secretary of Education 
shall have access to the information in the National 
Directory of New Hires for purposes of, on at least 
a monthly basis— 
‘‘(A) determining when individuals with an 
IDEA Loan or IDEA Consolidation Loan made 
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under part J of title IV of the Higher Edu-
cation Act of 1965 in repayment status are 
hired by employers who are making payments 
of wages to such individuals; and 
‘‘(B) sending a notice to each such indi-
vidual to remind such individual that— 
‘‘(i) the individual has 1 or more loan 
described in subparagraph (A) in repay-
ment status; 
‘‘(ii) the individual is responsible for 
providing accurate information to the indi-
vidual’s employer to ensure that the em-
ployer will deduct and withhold upon such 
wages amounts to repay such loans in ac-
cordance with section 499D(b) of the 
Earnings Contingent Education Loans Act 
of 2015; and 
‘‘(iii) failure to provide such accurate 
information will likely result in significant 
penalties, 
default, 
or 
collections 
pro-
ceedings.’’. 
SEC. 6. WITHHELD AMOUNTS INCLUDED ON W–2. 
(a) IN GENERAL.—Subsection (a) of section 6051 of 
the Internal Revenue Code of 1986 is amended by striking 
‘‘and’’ at the end of paragraph (13), by striking the period 
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at the end of paragraph (14) and inserting ‘‘, and’’, and 
by inserting after paragraph (14) the following new para-
graph: 
‘‘(15) the total amount deducted and withheld 
under the IDEA Loan Repayment Program estab-
lished under chapter 1 of subpart 2 of part J of title 
IV of the Higher Education Act of 1965.’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to amounts deducted and withheld 
after the date of the enactment of this Act. 
SEC. 7. DISCLOSURE OF RETURN INFORMATION FOR PUR-
POSES OF IDEA LOAN REPAYMENT PRO-
GRAM. 
(a) IN GENERAL.—Subsection (l) of section 6103 of 
the Internal Revenue Code of 1986 is amended by adding 
at the end the following new paragraph: 
‘‘(23) DISCLOSURE OF RETURN INFORMATION 
TO DEPARTMENT OF EDUCATION FOR PURPOSES OF 
ADMINISTERING
IDEA
LOAN
REPAYMENT
PRO-
GRAM.— 
‘‘(A) IN GENERAL.—The Secretary shall, 
upon written request, disclose to the Depart-
ment of Education such return information as 
is necessary for purposes of carrying out the 
IDEA Loan Repayment Program established 
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under subpart 2 of part J of the Higher Edu-
cation Act of 1965. 
‘‘(B) RESTRICTION ON DISCLOSURE.—Re-
turn information disclosed under subparagraph 
(A) may be used by officers, employees, and 
contractors of the Department of Education 
only for purposes of, and to the extent nec-
essary in— 
‘‘(i) determining income-based repay-
ment obligations under the IDEA Loan 
Repayment Program, and 
‘‘(ii) determining amounts deducted 
and withheld, and amounts paid concur-
rently with quarterly estimated taxes, 
under the IDEA Loan Repayment Pro-
gram.’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall take effect on the date of the enactment 
of this Act. 
SEC. 8. SENSE OF CONGRESS. 
It is the sense of Congress that any loan repayment 
or forgiveness program available under a Federal law out-
side of the Higher Education Act of 1965 (20 U.S.C. 1001 
et seq.) to students with loans made under part D of title 
IV of the Higher Education Act of 1965 (20 U.S.C. 1087a 
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et seq.) should be available to students with loans made 
under part J of such title of such Act. 
Æ 
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