Secretary of Education as part of the ap-
plication for Federal student financial aid 
under title IV of the Higher Education Act 
of 1965. 
‘‘(D) 
REQUIRED
NOTIFICATION
PERI-
ODS.— 
‘‘(i) NOTIFICATION
TO
CONGRESS.— 
The Secretary and the Secretary of Edu-
cation shall issue joint notifications to the 
Committees on Finance and Health, Edu-
cation, Labor, and Pensions of the Senate 
and the Committees on Ways and Means 
and Education and the Workforce of the 
House of Representatives not less than 
120 days prior to the first disclosure of 
any type of return information under sub-
paragraph (A)(vii) or (B)(xv) with respect 
to which such a notification has not been 
previously made. 
‘‘(ii) 
PUBLIC
NOTICE
AND
COM-
MENT.—There shall be a public notice and 
comment period beginning not less than 60 
days prior to the first disclosure of any 
type of return information under subpara-
graph (A)(vii) or (B)(xv) with respect to 
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which such a notification has not been pre-
viously made, subsequent to the period al-
lotted for Congressional comment under 
clause (i).’’. 
(2) CONFIDENTIALITY
OF
RETURN
INFORMA-
TION.—Section 6103(a)(3) of such Code is amended 
by inserting ‘‘, (13)(A), (13)(B)’’ after ‘‘(12)’’. 
(3) 
CONFORMING
AMENDMENTS.—Section 
6103(p)(4) of such Code is amended— 
(A) by inserting ‘‘(A), (13)(B)’’ after 
‘‘(13)’’ each place it occurs; and 
(B) by inserting ‘‘, (13)(A), (13)(B)’’ after 
‘‘(l)(10)’’ each place it occurs. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to disclosures made under section 
6103(l)(13) of the Internal Revenue Code of 1986 (as 
amended by this section) after the date of the enactment 
of this Act. 
SEC. 3. NOTIFICATION OF REQUEST FOR TAX RETURN IN-
FORMATION. 
(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: 
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‘‘SEC. 494. NOTIFICATION OF REQUEST FOR TAX RETURN 
INFORMATION. 
‘‘The Secretary shall advise students and borrowers 
who submit an application for Federal student financial 
aid under this title or for the discharge of a loan based 
on permanent and total disability, as described in section 
437(a), or who request an income-contingent or income- 
based repayment plan on their loan (as well as parents 
and spouses who sign such an application or request or 
a Master Promissory Note on behalf of those students and 
borrowers) that the Secretary has the authority to request 
that the Internal Revenue Service disclose their tax return 
information (as well as that of parents and spouses who 
sign such an application or request or a Master Promis-
sory Note on behalf of those students and borrowers) to 
officers, employees, and contractors of the Department of 
Education as authorized under section 6103(1)(13) of the 
Internal Revenue Code of 1986, to the extent necessary 
for the Secretary to carry out this title.’’. 
(b) CONFORMING AMENDMENT.—Section 484(q) of 
the Higher Education Act of 1965 (20 U.S.C. 1091(q)) 
is amended to read as follows: 
‘‘(q) reserved’’. 
SEC. 4. REPORTS ON IMPLEMENTATION. 
(a) IN GENERAL.—Not later than each specified 
date, the Secretary of Education and the Secretary of the 
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Treasury shall issue joint reports to the Committees on 
Health, Education, Labor, and Pensions and Finance of 
the Senate and the Committees on Education and the 
Workforce and Ways and Means of the House of Rep-
resentatives regarding the amendments made by this Act. 
Each such report shall include, as applicable— 
(1) an update on the status of implementation 
of the amendments made by this Act; 
(2) an evaluation of the processing of applica-
tions for Federal student financial aid, and applica-
tions for income-based repayment and income con-
tingent repayment, under title IV of the Higher 
Education Act of 1965 (20 U.S.C. 1070 et seq.), in 
accordance with the amendments made by this Act; 
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 2(a) of this Act, is oper-
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ational and accessible to officers, employees, and 
contractors of the Department of Education (as spe-
cifically authorized and designated by the Secretary 
of Education); and 
(3) the date that is 1 year after the report date 
described in paragraph (2). 
Æ 
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