H. R. 5363 
One Hundred Sixteenth Congress 
of the 
United States of America 
AT THE FIRST SESSION 
Begun and held at the City of Washington on Thursday, 
the third day of January, two thousand and nineteen 
An Act 
To reauthorize mandatory funding programs for historically Black colleges and 
universities and other minority-serving institutions, and for other purposes. 
Be it enacted by the Senate and House of Representatives of 
the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE; REFERENCES. 
This Act may be cited as the ‘‘Fostering Undergraduate Talent 
by Unlocking Resources for Education Act’’ or the ‘‘FUTURE Act’’. 
SEC. 2. CONTINUED SUPPORT FOR MINORITY-SERVING INSTITUTIONS. 
Section 371(b)(1)(A) of the Higher Education Act of 1965 (20 
U.S.C. 1067q(b)(1)(A)) is amended by striking ‘‘for each of the fiscal 
years 2008 through 2019.’’ and all that follows through the end 
of the subparagraph and inserting ‘‘for fiscal year 2020 and each 
fiscal year thereafter.’’. 
SEC. 3. SECURE DISCLOSURE OF TAX-RETURN INFORMATION TO 
CARRY OUT THE HIGHER EDUCATION 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 RECERTIFICATIONS 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 pur-
pose of (and to the extent necessary in) determining eligi-
bility for, or repayment obligations under, income-contin-
gent 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 taxable year specified by the Sec-
retary of Education as relevant to such purpose) of an 
individual certified by the Secretary of Education as having 
provided approval under section 494(a)(2) of such Act (as 
in effect on the date of enactment of this paragraph) for 
such disclosure: 
‘‘(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.
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‘‘(vi) If applicable, the fact that there was no return 
filed. 
‘‘(B) DISCHARGE OF LOAN BASED ON TOTAL AND PERMA-
NENT
DISABILITY.—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) 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 
following return information from returns (for any taxable 
year specified by the Secretary of Education as relevant 
to such purpose) of an individual 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 disclosure: 
‘‘(i) The return information described in clauses 
(i), (ii), and (vi) of subparagraph (A). 
‘‘(ii) The return information described in subpara-
graph (C)(ii). 
‘‘(C) FEDERAL STUDENT FINANCIAL AID.—The Secretary 
shall, upon written request from the Secretary of Edu-
cation, disclose to any authorized person, only for the pur-
pose of (and to the extent necessary in) determining eligi-
bility for, and amount of, Federal student financial 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 (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 section 1402(a)), wages (as 
defined in section 3121(a) or 3401(a)), and taxable 
income from a farming business (as defined in section 
236A(e)(4)). 
‘‘(iii) Amount of total income tax. 
‘‘(iv) Amount of any credit allowed under section 
25A. 
‘‘(v) Amount of individual retirement account dis-
tributions not included in adjusted gross income. 
‘‘(vi) Amount of individual retirement account con-
tributions and payments to self-employed SEP, Keogh, 
and other qualified plans which were deducted from 
income. 
‘‘(vii) Amount of tax-exempt interest received. 
‘‘(viii) Amounts from retirement pensions and 
annuities not included in adjusted gross income. 
‘‘(ix) If applicable, the fact that any of the following 
schedules (or equivalent successor schedules) were filed 
with the return: 
‘‘(I) Schedule A. 
‘‘(II) Schedule B.
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‘‘(III) Schedule D. 
‘‘(IV) Schedule E. 
‘‘(V) Schedule F. 
‘‘(VI) Schedule H. 
‘‘(x) If applicable, the amount reported on Schedule 
C (or an equivalent successor schedule) as net profit 
or loss. 
‘‘(D) ADDITIONAL USES OF DISCLOSED INFORMATION.— 
‘‘(i) IN GENERAL.—In addition to the purposes for 
which information is disclosed under subparagraphs 
(A), (B), and (C), return information so disclosed may 
be used by an authorized person, with respect to 
income-contingent or income-based repayment plans, 
awards of Federal student financial aid under a pro-
gram 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 improper pay-
ments under such plans, relating to such awards, 
or relating to such discharges, 
‘‘(II) oversight activities by the Office of 
Inspector General of the Department of Education 
as authorized by the Inspector General Act of 1978, 
and 
‘‘(III) conducting analyses and forecasts for 
estimating costs related to such plans, awards, 
or discharges. 
‘‘(ii) LIMITATION.—The purposes described in clause 
(i) shall not include the conduct of criminal investiga-
tions or prosecutions. 
‘‘(iii) REDISCLOSURE TO INSTITUTIONS OF HIGHER 
EDUCATION, STATE HIGHER EDUCATION AGENCIES, AND 
DESIGNATED 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 subclause (I), (II), or (III), to 
the following persons: 
‘‘(I) An institution of higher education partici-
pating 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 enact-
ment of this clause) by the Secretary of Education 
under section 483(a)(3)(E) of such Act. 
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 Secretary of Education. 
‘‘(E) AUTHORIZED PERSON.—For purposes of this para-
graph, the term ‘authorized person’ means, with respect
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to information disclosed under subparagraph (A), (B), or 
(C), any person who— 
‘‘(i) is an officer, employee, or contractor, of the 
Department of Education, and 
‘‘(ii) is specifically authorized and designated by 
the Secretary of Education for purposes of such 
subparagraph (applied separately with respect to each 
such subparagraph). 
‘‘(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.’’. 
(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 amended by inserting 
‘‘, (13)’’ after ‘‘(l)(10)’’ each place it appears. 
(d) EFFECTIVE DATE.—The amendments made by this section 
shall apply to disclosures after the date of the enactment of this 
Act. 
(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 Department of Education as an authorized 
person under subparagraph (E)(ii) of section 6103(l)(13) of the 
Internal Revenue Code of 1986 for purposes of subparagraphs (A), 
(B), and (C) of such section. 
(f) REPORT TO TREASURY.—The Secretary of Education shall 
annually submit a written report to the Secretary of the Treasury— 
(1) regarding redisclosures of return information under 
subparagraph (D)(iii) of section 6103(l)(13) of the Internal Rev-
enue 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 submit 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. 4. 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.— 
‘‘(A) IN GENERAL.—The Secretary shall establish and 
implement, with respect to any borrower described in 
subparagraph (B), procedures to— 
‘‘(i) use return information disclosed under section 
6103(l)(13) of the Internal Revenue Code of 1986, 
pursuant to approval provided under section 494, to
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determine the repayment obligation of the borrower 
without further action by the borrower; 
‘‘(ii) allow the borrower (or the spouse of the bor-
rower), at any time, to opt out of disclosure under 
such section 6103(l)(13) and instead provide such 
information as the Secretary may require to determine 
the repayment obligation of the borrower (or withdraw 
from the repayment plan under this subsection); and 
‘‘(iii) provide the borrower with an opportunity to 
update the return information so disclosed before the 
determination of the repayment obligation of the bor-
rower. 
‘‘(B) APPLICABILITY.—Subparagraph (A) shall apply to 
each borrower of a loan made under this part who, on 
or after the date on which the Secretary establishes proce-
dures under such subparagraph— 
‘‘(i) selects, or is required to repay such loan pursu-
ant to, an income-contingent 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 borrower’’; and 
(B) by striking ‘‘as determined using the information 
described in subparagraph (A), or the alternative docu-
mentation 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: 
‘‘(1) IN GENERAL.—The Secretary shall establish’’; and 
(2) by striking ‘‘The Secretary shall consider’’ and inserting 
the following: 
‘‘(2) PROCEDURES FOR ELIGIBILITY.—The Secretary 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 proce-
dures carried out under section 455(e)(8) with respect to 
income-contingent repayment plans.’’. 
SEC. 5. AUTOMATIC INCOME MONITORING PROCEDURES AFTER A 
TOTAL AND PERMANENT DISABILITY 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 borrower described in 
subparagraph (B), procedures to—
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‘‘(i) use return information disclosed under section 
6103(l)(13) of the Internal Revenue Code of 1986, 
pursuant to approval provided under section 494, to 
determine the borrower’s continued eligibility for the 
loan discharge described in subparagraph (B); 
‘‘(ii) allow the borrower, at any time, to opt out 
of disclosure under such section 6103(l)(13) and instead 
provide such information as the Secretary may require 
to determine the borrower’s continued eligibility for 
such loan discharge; and 
‘‘(iii) provide the borrower with an opportunity to 
update the return information so disclosed before deter-
mination 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 disability (within the 
meaning of this subsection) of the borrower; and 
‘‘(ii) during the period beginning on the date on 
which such loan is so discharged and ending on the 
first day on which such loan may no longer be 
reinstated.’’. 
SEC. 6. PROCEDURE AND REQUIREMENTS FOR REQUESTING 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 amended by adding at 
the end the following: 
‘‘SEC. 494. PROCEDURE AND REQUIREMENTS FOR REQUESTING TAX 
RETURN INFORMATION FROM THE INTERNAL REVENUE 
SERVICE. 
‘‘(a) NOTIFICATION AND APPROVAL REQUIREMENTS.— 
‘‘(1) FEDERAL STUDENT FINANCIAL AID.—In the case of any 
written or electronic application under section 483 by an indi-
vidual for Federal student financial aid under a program 
authorized under subpart 1 of part A, part C, or part D, 
the Secretary, with respect to such individual and any parent 
or spouse whose financial information is required to be provided 
on such application, shall— 
‘‘(A) notify such individuals that— 
‘‘(i) if such individuals provide approval under 
subparagraph (B), the Secretary 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 
described in such section; and 
‘‘(ii) the failure to provide such approval for such 
disclosure will result in the Secretary being unable 
to calculate eligibility 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 subparagraph (A)(i). 
‘‘(2) INCOME-CONTINGENT AND INCOME-BASED REPAYMENT.—
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‘‘(A) NEW APPLICANTS.—In the case of any written or 
electronic application by an individual for an income-contin-
gent or income-based repayment plan for a loan under 
part D, the Secretary, 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); 
‘‘(ii) require, as a condition of eligibility for such 
repayment plan, 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(e)(8) or the equivalent procedures 
established 
under 
section 
493C(c)(2)(B), 
as 
applicable; or 
‘‘(II) provide such information as the Secretary 
may require to confirm the eligibility of such indi-
vidual for such repayment plan. 
‘‘(B) RECERTIFICATIONS.—With respect to the first writ-
ten or electronic recertification (after the date of the enact-
ment of the FUTURE Act) of an individual’s income or 
family size for purposes of an income-contingent or income- 
based repayment plan (entered into before the date of 
the enactment of the FUTURE Act) for a loan under part 
D, the Secretary, with respect to such individual and any 
spouse of such individual, shall meet the requirements 
of clauses (i) and (ii) of subparagraph (A) with respect 
to such recertification. 
‘‘(3) TOTAL
AND
PERMANENT
DISABILITY.—In the case of 
any written or electronic application by an individual for a 
discharge of a loan under this title based on total and perma-
nent disability (within the meaning of section 437(a)) that 
requires income monitoring, the Secretary shall— 
‘‘(A) provide to such individual the notification 
described in paragraph (1)(A)(i); and 
‘‘(B) require, as a condition of eligibility for such dis-
charge, that such individual— 
‘‘(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 earlier of— 
‘‘(I) the date on which the individual elects 
to opt out of such disclosure under section 
437(a)(3)(A); or 
‘‘(II) the first day on which such loan may 
no longer be reinstated; or 
‘‘(ii) provide such information as the Secretary may 
require to confirm the eligibility of such individual 
for such discharge. 
‘‘(b) LIMIT
ON AUTHORITY.—The Secretary shall only have 
authority to request that the Secretary of the Treasury disclose 
return information under section 6103(l)(13) of the Internal Revenue 
Code of 1986 with respect to an individual if the Secretary of 
Education has obtained approval under subsection (a) for such 
disclosure.’’.
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(b) CONFORMING AMENDMENT.—Section 484(q) of the Higher 
Education Act of 1965 (20 U.S.C. 1091(q)) is repealed. 
SEC. 7. INCREASED FUNDING FOR FEDERAL PELL GRANTS. 
Section 401(b)(7)(A)(iv) of the Higher Education Act of 1965 
(20 U.S.C. 1070a(b)(7)(A)(iv)) is amended— 
(1) in subclause (X), by striking ‘‘$1,430,000,000’’ and 
inserting ‘‘$1,455,000,000’’; and 
(2) in subclause (XI), by striking ‘‘$1,145,000,000’’ and 
inserting ‘‘$1,170,000,000’’. 
SEC. 8. REPORTS ON IMPLEMENTATION. 
(a) IN GENERAL.—Not later than each specified date, the Sec-
retary of Education and the Secretary of the Treasury shall issue 
joint reports to the Committees on Health, Education, Labor, and 
Pensions and Finance of the Senate and the Committees on Edu-
cation and Labor and Ways and Means of the House of Representa-
tives regarding the amendments made by this Act. Each such 
report shall include, as applicable— 
(1) an update on the status of implementation of the amend-
ments made by this Act; 
(2) an evaluation of how such implementation had affected 
the processing of applications for Federal student financial 
aid, applications for income-based repayment and income- 
contingent repayment, and applications for discharge of loans 
under title IV of the Higher Education Act of 1965 (20 U.S.C. 
1070 et seq.) based on total and permanent disability; and 
(3) implementation issues and suggestions for potential 
improvements. 
(b) SPECIFIED DATE.—For purposes of subsection (a), the term 
‘‘specified date’’ means— 
(1) the date that is 90 days after the date of the enactment 
of this Act; 
(2) the date that is 120 days after the first day that the 
disclosure process established under section 6103(l)(13) of the 
Internal Revenue Code of 1986, as amended by section 3(a) 
of this Act, is operational and accessible to officers, employees, 
and contractors of the Department of Education (as specifically 
authorized and designated by the Secretary of Education); and
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(3) the date that is 1 year after the report date described 
in paragraph (2). 
Speaker of the House of Representatives. 
Vice President of the United States and
President of the Senate.