‘‘(D) PROHIBITION
AND
UNAUTHORIZED 
USE.— 
‘‘(i) IN
GENERAL.—Individual data 
collected under this paragraph shall not be 
used for any purpose not specifically au-
thorized by Federal law. 
‘‘(ii) PENALTIES FOR UNAUTHORIZED 
DISCLOSURE
OF
DATA.—Any individual 
who willfully discloses information provided 
under this paragraph, in any manner to an 
entity not entitled to receive the informa-
tion, shall be fined under title 18, United 
States Code, imprisoned not more than 5 
years, or both. 
‘‘(E) USE OR DISCLOSURE OF INFORMA-
TION BY THE SECRETARY OF EDUCATION.—The 
Secretary of Education may use or disclose in-
formation provided under this paragraph only 
for purposes of collecting the debts owed on the 
loans described in subparagraph (A). 
‘‘(F) REIMBURSEMENT OF HHS COSTS.— 
The Secretary of Education shall reimburse the 
Secretary, in accordance with subsection (k)(3), 
for the costs incurred by the Secretary in fur-
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nishing the information requested under this 
paragraph. 
‘‘(G) COMPLIANCE WITH FERPA.—In car-
rying out this paragraph, the Secretary and the 
Secretary of Education shall not share any per-
sonally identifiable information and shall act in 
accordance with section 444 of the General 
Education Provisions Act (20 U.S.C. 1232g, 
commonly known as the ‘Family Educational 
Rights and Privacy Act of 1974’).’’. 
SEC. 6. 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. 7. 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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