individual for the rehabilitation of a covered 
loan pursuant to section 428F(a), the Sec-
retary, 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); and 
‘‘(ii) require, as a condition of eligi-
bility for loan rehabilitation pursuant to 
section 428F(a), 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(d)(7)(A)(ii); or 
‘‘(II) provide such information as 
the Secretary may require to carry 
out the procedures under section 
455(d)(7) with respect to such indi-
vidual. 
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‘‘(C) COVERED
LOAN
DEFINED.—In this 
paragraph, the term ‘covered loan’ has the 
meaning given the term in section 455(d)(8).’’. 
(b) SECURE DISCLOSURE OF TAX-RETURN INFOR-
MATION.— 
(1) IN GENERAL.—Section 6103(l)(13) of the 
Internal Revenue Code of 1986 is amended by redes-
ignating subparagraphs (D), (E), and (F) as para-
graphs (E), (F), and (G), respectively, and by in-
serting after subparagraph (C) the following new 
subparagraph: 
‘‘(D) NOTIFICATION AND AUTOMATIC EN-
ROLLMENT
FOR
CERTAIN
BORROWERS.—The 
Secretary shall, upon written request from the 
Secretary of Education, disclose to any author-
ized person, only for the purpose of (and to the 
extent necessary in) carrying out paragraphs 
(6) and (7) of section 455(d) of the Higher 
Education Act of 1965, return information de-
scribed in clauses (i) through (vi) of subpara-
graph (A) from returns of an individual cer-
tified by the Secretary of Education as having 
provided approval under section 494(a)(4) of 
such Act (as in effect on the date of enactment 
of this paragraph) for such disclosure.’’. 
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(2) CONFORMING AMENDMENTS.— 
(A) Section 6103(l)(13)(A) of the Internal 
Revenue Code of 1986 is amended by striking 
‘‘loans under part D of such title’’ and inserting 
‘‘covered loans (as defined in section 455(d)(8) 
of such Act)’’. 
(B) Section 6103(l)(13)(E)(i) of the Inter-
nal Revenue Code of 1986 (as redesignated by 
paragraph (1)) is amended by striking ‘‘and 
(C)’’ and inserting ‘‘(C), and (D)’’. 
(C) Subparagraphs (F) and (G) of section 
6103(l)(13) of the Internal Revenue Code of 
1986 (as redesignated by paragraph (1)) are 
each amended by striking ‘‘or (C)’’ and insert-
ing ‘‘(C), or (D)’’. 
(c) EFFECTIVE DATE; APPLICATION.— 
(1) AUTOMATIC
ENROLLMENT.—The amend-
ments made by paragraphs (1), (2), (3), and (5) of 
subsection (a) shall— 
(A) 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)); and 
(B) take effect on July 1, 2026, and shall 
apply with respect to award year 2026–2027 
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and each subsequent award year, as determined 
under the Higher Education Act of 1965. 
(2) CHANGING PLANS.—The amendment made 
by subsection (a)(4) shall take effect on the date of 
enactment of this Act. 
(3) DISCLOSURE.—The amendments made by 
subsection (b) shall apply to disclosures after the 
date of enactment of this Act. 
Æ 
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