I 
116TH CONGRESS 
1ST SESSION H. R. 5368 
To provide for secure disclosure of tax-return information to carry out the 
Higher Education Act of 1965, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
DECEMBER 9, 2019 
Ms. DELBENE introduced the following bill; which was referred to the Com-
mittee on Education and Labor, and in addition to the Committee on 
Ways and Means, for a period to be subsequently determined by the 
Speaker, in each case for consideration of such provisions as fall within 
the jurisdiction of the committee concerned 
A BILL 
To provide for secure disclosure of tax-return information 
to carry out the Higher Education Act of 1965, and 
for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Faster Access to Fed-
eral Student Aid Act of 2019’’. 
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SEC. 2. SECURE DISCLOSURE OF TAX-RETURN INFORMA-
TION TO CARRY OUT THE HIGHER EDU-
CATION 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
RECERTIFI-
CATIONS FOR INCOME-CONTINGENT OR INCOME- 
BASED REPAYMENT.—The Secretary shall, upon 
written request from the Secretary of Edu-
cation, disclose to any authorized person, only 
for the purpose of (and to the extent necessary 
in) determining eligibility for, or repayment ob-
ligations 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 tax-
able year specified by the Secretary of Edu-
cation as relevant to such purpose) of an indi-
vidual certified by the Secretary of Education 
as having provided approval under section 
494(a)(2) of such Act (as in effect on the date 
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of enactment of this paragraph) for such disclo-
sure: 
‘‘(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. 
‘‘(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 author-
ized 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 fol-
lowing return information from returns (for any 
taxable year specified by the Secretary of Edu-
cation as relevant to such purpose) of an indi-
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vidual 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 disclo-
sure: 
‘‘(i) The return information described 
in clauses (i), (ii), and (vi) of subpara-
graph (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 eli-
gibility for, and amount of, Federal student fi-
nancial 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 
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(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 self-employment (as defined in sec-
tion 1402(a)), wages (as defined in section 
3121(a) or 3401(a)), and taxable income 
from a farming business (as defined in sec-
tion 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 ad-
justed 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. 
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‘‘(viii) Amounts from retirement pen-
sions and annuities not included in ad-
justed gross income. 
‘‘(ix) If applicable, the fact that any 
of the following schedules (or equivalent 
successor schedules) were filed with the re-
turn: 
‘‘(I) Schedule A. 
‘‘(II) Schedule B. 
‘‘(III) Schedule D. 
‘‘(IV) Schedule E. 
‘‘(V) Schedule F. 
‘‘(VI) Schedule H. 
‘‘(x) If applicable, the amount re-
ported on Schedule C (or an equivalent 
successor schedule) as net profit or loss. 
‘‘(D) ADDITIONAL USES OF DISCLOSED IN-
FORMATION.— 
‘‘(i) IN GENERAL.—In addition to the 
purposes for which information is disclosed 
under subparagraphs (A), (B), and (C), re-
turn information so disclosed may be used 
by an authorized person, with respect to 
income-contingent or income-based repay-
ment plans, awards of Federal student fi-
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nancial 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 im-
proper payments under such plans, re-
lating to such disbursements, or relat-
ing to such discharges, 
‘‘(II) oversight activities by the 
Office of Inspector General of the De-
partment of Education as authorized 
by the Inspector General Act of 1978, 
and 
‘‘(III) conducting analyses and 
forecasts for estimating costs related 
to such plans, disbursements, or dis-
charges. 
‘‘(ii) LIMITATION.—The purposes de-
scribed in clause (i) shall not include the 
conduct of criminal investigations or pros-
ecutions. 
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‘‘(iii) REDISCLOSURE
TO
INSTITU-
TIONS
OF
HIGHER
EDUCATION, 
STATE 
HIGHER EDUCATION AGENCIES, AND DES-
IGNATED 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 sub-
clause (I), (II), or (III), to the following 
persons: 
‘‘(I) An institution of higher edu-
cation participating in a program 
under subpart 1 of part A, part C, or 
part D of title IV of the Higher Edu-
cation 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. 
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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 Sec-
retary of Education. 
‘‘(E) AUTHORIZED
PERSON.—For pur-
poses of this paragraph, the term ‘authorized 
person’ means, with respect to information dis-
closed under subparagraph (A), (B), or (C), 
any person who— 
‘‘(i) is an officer, employee, or con-
tractor, of the Department of Education, 
and 
‘‘(ii) is specifically authorized and des-
ignated by the Secretary of Education for 
purposes of such subparagraph (applied 
separately with respect to each such sub-
paragraph). 
‘‘(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.’’. 
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(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 amend-
ed by inserting ‘‘, (13)’’ after ‘‘(l)(10)’’ each place 
it appears. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to disclosures made after the Sec-
retary of the Treasury (or the Secretary’s designee) sub-
mits a written notification to the Committee on Ways and 
Means of the House of Representatives and the Committee 
on Finance of the Senate that the Secretary of Education 
has demonstrated a readiness to comply with the stand-
ards outlined in Internal Revenue Service Publication 
1075 with respect to return information received under 
section 6103(l)(13) of the Internal Revenue Code of 1986. 
(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 De-
partment of Education as an authorized person under sub-
paragraph (E)(ii) of section 6103(l)(13) of the Internal 
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Revenue Code of 1986 for purposes of subparagraphs (A), 
(B), and (C) of such section. 
(f) REPORT TO TREASURY.—The Secretary of Edu-
cation shall annually submit a written report to the Sec-
retary of the Treasury— 
(1) regarding redisclosures of return informa-
tion 
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 sub-
mit 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. 3. 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.— 
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‘‘(A) IN
GENERAL.—The Secretary shall 
establish and implement, with respect to any 
borrower described in subparagraph (B), proce-
dures to— 
‘‘(i) use return information disclosed 
under section 6103(l)(13) of the Internal 
Revenue Code of 1986, pursuant to ap-
proval provided under section 494, to de-
termine the repayment obligation of the 
borrower without further action by the bor-
rower; 
‘‘(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 infor-
mation as the Secretary may require to de-
termine the repayment obligation of the 
borrower (or withdraw from the repayment 
plan under this subsection); and 
‘‘(iii) provide the borrower with an op-
portunity 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 
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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-contin-
gent 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 bor-
rower’’; 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: 
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‘‘(1) IN GENERAL.—The Secretary shall estab-
lish’’; and 
(2) by striking ‘‘The Secretary shall consider’’ 
and inserting the following: 
‘‘(2) PROCEDURES FOR ELIGIBILITY.—The Sec-
retary 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 income-based repayment 
plans that are equivalent to the procedures car-
ried out under section 455(e)(8) with respect to 
income-contingent repayment plans.’’. 
SEC. 4. AUTOMATIC INCOME MONITORING PROCEDURES 
AFTER 
A 
TOTAL 
AND 
PERMANENT 
DIS-
ABILITY 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 
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borrower described in subparagraph (B), proce-
dures to— 
‘‘(i) use return information disclosed 
under section 6103(l)(13) of the Internal 
Revenue Code of 1986, pursuant to ap-
proval provided under section 494, to de-
termine the borrower’s continued eligibility 
for the loan discharge described in sub-
paragraph (B); 
‘‘(ii) allow the borrower, at any time, 
to opt out of disclosure under such section 
6103(l)(13) and instead provide such infor-
mation as the Secretary may require to de-
termine the borrower’s continued eligibility 
for such loan discharge; and 
‘‘(iii) provide the borrower with an op-
portunity 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 
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disability (within the meaning of this sub-
section) of the borrower; and 
‘‘(ii) during the period beginning on 
the date on which such loan is so dis-
charged and ending on the first day on 
which such loan may no longer be rein-
stated.’’. 
SEC. 5. PROCEDURE AND REQUIREMENTS FOR REQUEST-
ING 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 amend-
ed by adding at the end the following: 
‘‘SEC. 494. PROCEDURE AND REQUIREMENTS FOR RE-
QUESTING TAX RETURN INFORMATION FROM 
THE INTERNAL REVENUE SERVICE. 
‘‘(a) NOTIFICATION
AND
APPROVAL
REQUIRE-
MENTS.— 
‘‘(1) FEDERAL STUDENT FINANCIAL AID.—In 
the case of any written or electronic application 
under section 483 by an individual for Federal stu-
dent financial aid under a program authorized under 
subpart 1 of part A, part C, or part D, the Sec-
retary, with respect to such individual and any par-
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ent or spouse whose financial information is required 
to be provided on such application, shall— 
‘‘(A) notify such individuals that— 
‘‘(i) if such individuals provide ap-
proval under subparagraph (B), the Sec-
retary 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 de-
scribed in such section; and 
‘‘(ii) the failure to provide such ap-
proval for such disclosure will result in the 
Secretary being unable to calculate eligi-
bility 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 subpara-
graph (A)(i). 
‘‘(2) INCOME-CONTINGENT AND INCOME-BASED 
REPAYMENT.— 
‘‘(A) NEW
APPLICANTS.—In the case of 
any written or electronic application by an indi-
vidual for an income-contingent or income- 
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