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119th Congress

Title 20 — Education

Part G · Chapter 28 — Higher Education Resources and Student Assistance

§ 1098h. Procedure and requirements for requesting tax return information from the Internal Revenue Service

Statutory text

(a)

Notification and approval requirements

(1)

Federal student financial aid

In the case of any written or electronic application under section 1090 of this title by an individual 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, including return information, is required to be provided on such application, shall—

(A)

notify such individuals that—

(i)

if such individuals provide approval under subparagraph (B)—

(I)

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 title 26) for the relevant purposes described in such section; and

(II)

the return information of such individuals may be redisclosed pursuant to clauses (iii), (iv), (v), and (vi) of section 6103(l)(13)(D) of the Internal Revenue Code of 1986, for the relevant purposes described in such section; and

(ii)

the failure to provide such approval for the disclosures described in subclauses (I) and (II) of clause (i) will result in the Secretary being unable to calculate eligibility for such aid to such individual;

(B)

require, as a condition of eligibility for such aid, that such individuals affirmatively approve the disclosures described in subclauses (I) and (II) of subparagraph (A)(i); and

(C)

if an individual is pursuing provisional independent student status due to an unusual circumstance, as described in section 1087tt of this title and provided for in section 1087uu–2 of this title, require such individual to provide an affirmative approval under subparagraph (B), but not require a parent of such individual to provide an affirmative approval under subparagraph (B).

(2)

Income-contingent and income-based repayment

(A)

New applicants

In the case of any written or electronic application by an individual for an income-contingent 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 disclosures described in subclauses (I) and (II) of paragraph (1)(A)(i), to the extent applicable, and agree that such approval shall serve as an ongoing approval of such disclosures until the date on which the individual elects to opt out of such disclosures under section 1087e(e)(8) of this title or the equivalent procedures established under section 1098e(c)(2)(B) of this title, as applicable; or

(II)

provide such information as the Secretary may require to confirm the eligibility of such individual for such repayment plan.

(B)

Recertifications

With respect to the first written or electronic recertification (after ) of an individual’s income or family size for purposes of an income-contingent or income-based repayment plan (entered into before ) 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 subchapter based on total and permanent disability (within the meaning of section 1087(a) of this title) that requires income monitoring, the Secretary shall—

(A)

provide to such individual the notification described in paragraph (1)(A)(i)(I); and

(B)

require, as a condition of eligibility for such discharge, that such individual—

(i)

affirmatively approve the disclosure described in paragraph (1)(A)(i)(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 1087(a)(3)(A) of this title; 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 title 26 with respect to an individual if the Secretary of Education has obtained approval under subsection (a) for such disclosure.

(c)

Access to FAFSA information

(1)

Redisclosure of information

The information in a complete, unredacted Student Aid Report (including any return information disclosed under section 6103(l)(13) of title 26) with respect to an application described in subsection (a)(1) of an applicant for Federal student financial aid—

(A)

upon request for such information by such applicant, shall be provided to such applicant by—

(i)

the Secretary; or

(ii)

in a case in which the Secretary has requested that institutions of higher education carry out the requirements of this subparagraph, an institution of higher education that has received such information; and

(B)

with the written consent by the applicant to an institution of higher education, may be provided by such institution of higher education as is necessary to a scholarship granting organization (including a tribal organization (defined in section 5304 of title 25)), or to an organization assisting the applicant in applying for and receiving Federal, State, local, or tribal assistance, that is designated by the applicant to assist the applicant in applying for and receiving financial assistance for any component of the applicant’s cost of attendance (defined in section 1087ll of this title) at that institution.

(2)

Discussion of information

A discussion of the information in an application described in subsection (a)(1) (including any return information disclosed under section 6103(l)(13) of title 26) of an applicant between an institution of higher education and the applicant may, with the written consent of the applicant, include an individual selected by the applicant (such as an advisor) to participate in such discussion.

(3)

Restriction on disclosing information

A person receiving information under paragraph (1)(B) or (2) with respect to an applicant shall not use the information for any purpose other than the express purpose for which consent was granted by the applicant and shall not disclose such information to any other person without the express permission of, or request by, the applicant.

(4)

Definitions

In this subsection:

(A)

Student Aid Report

The term “Student Aid Report” has the meaning given the term in section 668.2 of title 34, Code of Federal Regulations (or successor regulations).

(B)

Written consent

The term “written consent” means a separate, written document that is signed and dated (which may include by electronic format) by an applicant, which—

(i)

indicates that the information being disclosed includes return information disclosed under section 6103(l)(13) of title 26 with respect to the applicant;

(ii)

states the purpose for which the information is being disclosed; and

(iii)

states that the information may only be used for the specific purpose and no other purposes.

(5)

Record keeping requirement

An institution of higher education shall—

(A)

keep a record of each written consent made under this subsection for a period of at least 3 years from the date of the student’s last date of attendance at the institution; and

(B)

make each such record readily available for review by the Secretary.

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

  1. Higher Education Act of 1965

    Pub. L. 89–329 title IV § 494 · 79 Stat. 1219

    Enacted · 20 U.S.C. § 1098h

    Pub. L. 89–329, title IV, § 494, as added Pub. L. 116–91, § 6(a), Dec. 19, 2019, 133 Stat. 1194

    Source evidence

    Code source credit
    Pub. L. 89–329, title IV, § 494, as added Pub. L. 116–91, § 6(a), Dec. 19, 2019, 133 Stat. 1194

  2. COVID-related Tax Relief Act of 2020

    Pub. L. 116–260 div. N § 284(b)(1)(A)(i) · 134 Stat. 1182

    1. Amended · 20 U.S.C. § 1098h(a)(1)

      Pub. L. 116–260, div. N, § 284(b)(1)(A)(i), and div. FF, § 103(b)(1)(A)(i), amended par. (1) identically

    2. Inserted · 20 U.S.C. § 1098h(a)(1)

      Pub. L. 116–260, div. N, § 284(b)(1)(A)(i), and div. FF, § 103(b)(1)(A)(i), inserting “, including return information,” after “financial information” in introductory provisions

    Source evidence

    Code amendment note
    Subsec. (a)(1). Pub. L. 116–260, div. N, § 284(b)(1)(A)(i), and div. FF, § 103(b)(1)(A)(i), amended par. (1) identically, inserting “, including return information,” after “financial information” in introductory provisions.

    Enacted provision · exact public law section
    (i) in the matter preceding subparagraph (A), by inserting “, including return information,” after “financial information”;

  3. COVID-related Tax Relief Act of 2020

    Pub. L. 116–260 div. N § 284(b)(1)(A)(ii)(I) · 134 Stat. 1182

    1. Amended · 20 U.S.C. § 1098h(a)(1)(A)(i)

      Pub. L. 116–260, div. N, § 284(b)(1)(A)(ii)(I), and div. FF, § 103(b)(1)(A)(ii)(I), amended cl. (i) identically

    2. Substituted · 20 U.S.C. § 1098h(a)(1)(A)(i)

      Pub. L. 116–260, div. N, § 284(b)(1)(A)(ii)(I), and div. FF, § 103(b)(1)(A)(ii)(I), substituting “subparagraph (B)—” and “(I) the” for “subparagraph (B), the”

    3. Added · 20 U.S.C. § 1098h(a)(1)(A)(i)

      Pub. L. 116–260, div. N, § 284(b)(1)(A)(ii)(I), and div. FF, § 103(b)(1)(A)(ii)(I), adding subcl. (II)

    Source evidence

    Code amendment note
    Subsec. (a)(1)(A)(i). Pub. L. 116–260, div. N, § 284(b)(1)(A)(ii)(I), and div. FF, § 103(b)(1)(A)(ii)(I), amended cl. (i) identically, substituting “subparagraph (B)—” and “(I) the” for “subparagraph (B), the” and adding subcl. (II).

    Enacted provision · exact public law section
    (I) in clause (i)— (aa) by striking “subparagraph (B), the” and inserting the following: “subparagraph (B)— “(I) the” ; and (bb) by adding at the end the following: “(II) the return information of such individuals may be redisclosed pursuant to clauses (iii), (iv), (v), and (vi) of section 6103(l)(13)(D) of the Internal Revenue Code of 1986, for the relevant purposes described in such section; and” ; and

  4. COVID-related Tax Relief Act of 2020

    Pub. L. 116–260 div. N § 284(b)(1)(A)(ii)(II) · 134 Stat. 1182

    1. Amended · 20 U.S.C. § 1098h(a)(1)(A)(ii)

      Pub. L. 116–260, div. N, § 284(b)(1)(A)(ii)(II), and div. FF, § 103(b)(1)(A)(ii)(II), amended cl. (ii) identically

    2. Substituted · 20 U.S.C. § 1098h(a)(1)(A)(ii)

      Pub. L. 116–260, div. N, § 284(b)(1)(A)(ii)(II), and div. FF, § 103(b)(1)(A)(ii)(II), substituting “the disclosures described in subclauses (I) and (II) of clause (i)” for “such disclosure”

    Source evidence

    Code amendment note
    Subsec. (a)(1)(A)(ii). Pub. L. 116–260, div. N, § 284(b)(1)(A)(ii)(II), and div. FF, § 103(b)(1)(A)(ii)(II), amended cl. (ii) identically, substituting “the disclosures described in subclauses (I) and (II) of clause (i)” for “such disclosure”.

    Enacted provision · exact public law section
    (II) in clause (ii), by striking “such disclosure” and inserting “the disclosures described in subclauses (I) and (II) of clause (i)”; and

  5. COVID-related Tax Relief Act of 2020

    Pub. L. 116–260 div. N § 284(b)(1)(A)(iii) · 134 Stat. 1182

    1. Amended · 20 U.S.C. § 1098h(a)(1)(B)

      Pub. L. 116–260, div. N, § 284(b)(1)(A)(iii), and div. FF, § 103(b)(1)(A)(iii), amended subpar. (B) identically

    2. Substituted · 20 U.S.C. § 1098h(a)(1)(B)

      Pub. L. 116–260, div. N, § 284(b)(1)(A)(iii), and div. FF, § 103(b)(1)(A)(iii), substituting “disclosures described in subclauses (I) and (II) of subparagraph (A)(i)” for “disclosure described in subparagraph (A)(i)”

    Source evidence

    Code amendment note
    Subsec. (a)(1)(B). Pub. L. 116–260, div. N, § 284(b)(1)(A)(iii), and div. FF, § 103(b)(1)(A)(iii), amended subpar. (B) identically, substituting “disclosures described in subclauses (I) and (II) of subparagraph (A)(i)” for “disclosure described in subparagraph (A)(i)”.

    Enacted provision · exact public law section
    (iii) in subparagraph (B), by striking “disclosure described in subparagraph (A)(i)” and inserting “disclosures described in subclauses (I) and (II) of subparagraph (A)(i)”;

  6. Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 2021

    Pub. L. 116–260 div. FF § 702(p) · 134 Stat. 1182

    Added · 20 U.S.C. § 1098h(a)(1)(C)

    Pub. L. 116–260, div. FF, § 702(p), added subpar. (C)

    Source evidence

    Code amendment note
    Subsec. (a)(1)(C). Pub. L. 116–260, div. FF, § 702(p), added subpar. (C).

    Enacted provision · exact public law section
    Sec. 702. Notwithstanding Notifications. Advance approvals. any other provision of this Act, the Secretary of Agriculture may transfer unobligated balances of discretionary funds appropriated by this Act or any other available unobligated discretionary balances that are remaining available of the Department of Agriculture to the Working Capital Fund for the acquisition of plant and capital equipment necessary for the delivery of financial, administrative, and information technology services of primary benefit to the agencies of the Department of Agriculture, such transferred funds to remain available until expended: Provided, That none of the funds made available by this Act or any other Act shall be transferred to the Working Capital Fund without the prior approval of the agency administrator: Provided further, That none of the funds transferred to the Working Capital Fund pursuant to this section shall be available for obligation without written notification to and the prior approval of the Committees on Appropriations of both Houses of Congress: Provided further, That none of the funds appropriated by this Act or made available to the Department’s Working Capital Fund shall be available for obligation or expenditure to make any changes to the Department’s National Finance Center without written notification to and prior approval of the Committees on Appropriations of both Houses of Congress as required by section 716 of this Act: Provided further, That none of the funds appropriated by this Act or made available to the Department’s Working Capital Fund shall be available for obligation or expenditure to initiate, plan, develop, implement, or make any changes to remove or relocate any systems, missions, personnel, or functions of the offices of the Chief Financial Officer and the Chief Information Officer, co-located with or from the National Finance Center prior to written notification to and prior approval of the Committee on Appropriations of both Houses of Congress and in accordance with the requirements of section 716 of this Act: Provided further, That the National Finance Center Information Technology Services Division personnel and data center management responsibilities, and control of any functions, missions, and systems for current and future human resources management and integrated personnel and payroll systems (PPS) and functions provided by the Chief Financial Officer and the Chief Information Officer shall remain in the National Finance Center and under the management responsibility and administrative control of the National Finance Center: Provided further, That the Secretary of Agriculture and the offices of the Chief Financial Officer shall actively market to existing and new Departments and other government agencies National Finance Center shared services including, but not limited to, payroll, financial management, and human capital shared services and allow the National Finance Center to perform technology upgrades: Provided further, That of annual income amounts in the Working Capital Fund of the Department of Agriculture attributable to the amounts in excess of the true costs of the shared services provided by the National Finance Center and budgeted for the National Finance Center, the Secretary shall reserve not more than 4 percent for the replacement or acquisition of capital equipment, including equipment for the improvement, delivery, and implementation of financial, administrative, and information technology services, and other systems of the National Finance Center or to pay any unforeseen, extraordinary cost of the National Finance Center: Provided further, That none of the amounts reserved shall be available for obligation unless the Secretary submits written notification of the obligation to the Committees on Appropriations of both Houses of Congress: Provided further, That Determination. the limitations on the obligation of funds pending notification to Congressional Committees shall not apply to any obligation that, as determined by the Secretary, is necessary to respond to a declared state of emergency that significantly impacts the operations of the National Finance Center; or to evacuate employees of the National Finance Center to a safe haven to continue operations of the National Finance Center.

  7. COVID-related Tax Relief Act of 2020

    Pub. L. 116–260 div. N § 284(b)(1)(B) · 134 Stat. 1182

    1. Amended · 20 U.S.C. § 1098h(a)(2)(A)(ii)(I)

      Pub. L. 116–260, div. N, § 284(b)(1)(B), and div. FF, § 103(b)(1)(B), amended subcl. (I) identically

    2. Substituted · 20 U.S.C. § 1098h(a)(2)(A)(ii)(I)

      Pub. L. 116–260, div. N, § 284(b)(1)(B), and div. FF, § 103(b)(1)(B), substituting “affirmatively approve the disclosures described in subclauses (I) and (II) of paragraph (1)(A)(i), to the extent applicable, and agree that such approval shall serve as an ongoing approval of such disclosures until the date on which the individual elects to opt out of such disclosures” for “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”

    Source evidence

    Code amendment note
    Subsec. (a)(2)(A)(ii)(I). Pub. L. 116–260, div. N, § 284(b)(1)(B), and div. FF, § 103(b)(1)(B), amended subcl. (I) identically, substituting “affirmatively approve the disclosures described in subclauses (I) and (II) of paragraph (1)(A)(i), to the extent applicable, and agree that such approval shall serve as an ongoing approval of such disclosures until the date on which the individual elects to opt out of such disclosures” for “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”.

    Enacted provision · exact public law section
    (B) in subsection (a)(2)(A)(ii), by striking “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” and inserting “affirmatively approve the disclosures described in subclauses (I) and (II) of paragraph (1)(A)(i), to the extent applicable, and agree that such approval shall serve as an ongoing approval of such disclosures until the date on which the individual elects to opt out of such disclosures”; and

  8. COVID-related Tax Relief Act of 2020

    Pub. L. 116–260 div. N § 284(b)(2) · 134 Stat. 1182

    1. Amended · 20 U.S.C. § 1098h(a)(3)

      Pub. L. 116–260, div. N, § 284(b)(2), and div. FF, § 103(b)(2), amended par. (3) identically

    2. Substituted · 20 U.S.C. § 1098h(a)(3)

      Pub. L. 116–260, div. N, § 284(b)(2), and div. FF, § 103(b)(2), substituting “paragraph (1)(A)(i)(I)” for “paragraph (1)(A)(i)” in two places

    Source evidence

    Code amendment note
    Subsec. (a)(3). Pub. L. 116–260, div. N, § 284(b)(2), and div. FF, § 103(b)(2), amended par. (3) identically, substituting “paragraph (1)(A)(i)(I)” for “paragraph (1)(A)(i)” in two places.

    Enacted provision · exact public law section
    (2) Conforming amendment.— Section 494(a)(3) of the Higher Education Act of 1965 (20 U.S.C. 1098h(a)(3)) is amended by striking “paragraph (1)(A)(i)” both places the term appears and inserting “paragraph (1)(A)(i)(I)”.

  9. COVID-related Tax Relief Act of 2020

    Pub. L. 116–260 div. N § 284(b)(1)(C) · 134 Stat. 1182

    1. Amended · 20 U.S.C. § 1098h(c)

      Pub. L. 116–260, div. N, § 284(b)(1)(C), and div. FF, § 103(b)(1)(C), amended section identically

    2. Added · 20 U.S.C. § 1098h(c)

      Pub. L. 116–260, div. N, § 284(b)(1)(C), and div. FF, § 103(b)(1)(C), adding subsec. (c)

    Source evidence

    Code amendment note
    Subsec. (c). Pub. L. 116–260, div. N, § 284(b)(1)(C), and div. FF, § 103(b)(1)(C), amended section identically, adding subsec. (c).

    Enacted provision · exact public law section
    (C) by adding at the end the following: “(c) Access to FAFSA Information.— “(1) Redisclosure of information.— The information in a complete, unredacted Student Aid Report (including any return information disclosed under section 6103(l)(13) of the Internal Revenue Code of 1986 (26 U.S.C. 6103(l)(13))) with respect to an application described in subsection (a)(1) of an applicant for Federal student financial aid— “(A) upon request for such information by such applicant, shall be provided to such applicant by— “(i) the Secretary; or “(ii) in a case in which the Secretary has requested that institutions of higher education carry out the requirements of this subparagraph, an institution of higher education that has received such information; and “(B) with the written consent by the applicant to an institution of higher education, may be provided by such institution of higher education as is necessary to a scholarship granting organization (including a tribal organization (defined in section 4 of the Indian Self-Determination and Education Assistance Act (25 U.S.C. 5304))), or to an organization assisting the applicant in applying for and receiving Federal, State, local, or tribal assistance, that is designated by the applicant to assist the applicant in applying for and receiving financial assistance for any component of the applicant’s cost of attendance (defined in section 472) at that institution. “(2) Discussion of information.— A discussion of the information in an application described in subsection (a)(1) (including any return information disclosed under section 6103(l)(13) of the Internal Revenue Code of 1986 (26 U.S.C. 6103(l)(13)) of an applicant between an institution of higher education and the applicant may, with the written consent of the applicant, include an individual selected by the applicant (such as an advisor) to participate in such discussion. “(3) Restriction on disclosing information.— A person receiving information under paragraph (1)(B) or (2) with respect to an applicant shall not use the information for any purpose other than the express purpose for which consent was granted by the applicant and shall not disclose such information to any other person without the express permission of, or request by, the applicant. “(4) Definitions.— In this subsection: “(A) Student aid report.— The term ‘Student Aid Report’ has the meaning given the term in section 668.2 of title 34, Code of Federal Regulations (or successor regulations). “(B) Written consent.— The term ‘written consent’ means a separate, written document that is signed and dated (which may include by electronic format) by an applicant, which— “(i) indicates that the information being disclosed includes return information disclosed under section 6103(l)(13) of the Internal Revenue Code of 1986 (26 U.S.C. 6103(l)(13)) with respect to the applicant; “(ii) states the purpose for which the information is being disclosed; and “(iii) states that the information may only be used for the specific purpose and no other purposes. “(5) Record keeping requirement.— An institution of higher education shall— “(A) keep a record of each written consent made under this subsection for a period of at least 3 years from the date of the student’s last date of attendance at the institution; and “(B) make each such record readily available for review by the Secretary.” .

  10. Pub. L. 119–21 § 82001(c)(2)(D)(i) · 139 Stat. 341

    Substituted · 20 U.S.C. § 1098h(a)(2)

    Pub. L. 119–21, § 82001(c)(2)(D)(i), substituted “Income-based” for “Income-contingent and income-based” in heading

    Unresolved: Pub. L. 119–21 was not found in the local Statutes at Large index.

    Source evidence

    Code amendment note
    Subsec. (a)(2). Pub. L. 119–21, § 82001(c)(2)(D)(i), substituted “Income-based” for “Income-contingent and income-based” in heading.

    Effective date note
    Amendment by Pub. L. 119–21 effective July 1, 2028, see section 82001(c)(3) of Pub. L. 119–21, set out as a note under section 1078 of this title.

  11. Pub. L. 119–21 § 82001(c)(2)(D)(ii)(I) · 139 Stat. 341

    Struck · 20 U.S.C. § 1098h(a)(2)(A)

    Pub. L. 119–21, § 82001(c)(2)(D)(ii)(I), struck out “income-contingent or” before “income-based repayment plan” in introductory provisions

    Unresolved: Pub. L. 119–21 was not found in the local Statutes at Large index.

    Source evidence

    Code amendment note
    Subsec. (a)(2)(A). Pub. L. 119–21, § 82001(c)(2)(D)(ii)(I), struck out “income-contingent or” before “income-based repayment plan” in introductory provisions.

    Effective date note
    Amendment by Pub. L. 119–21 effective July 1, 2028, see section 82001(c)(3) of Pub. L. 119–21, set out as a note under section 1078 of this title.

  12. Pub. L. 119–21 § 82001(c)(2)(D)(ii)(II) · 139 Stat. 341

    Substituted · 20 U.S.C. § 1098h(a)(2)(A)(ii)(I)

    Pub. L. 119–21, § 82001(c)(2)(D)(ii)(II), substituted “section 1098e(c)(2) of this title” for “section 1087e(e)(8) of this title or the equivalent procedures established under section 1098e(c)(2)(B) of this title, as applicable”

    Unresolved: Pub. L. 119–21 was not found in the local Statutes at Large index.

    Source evidence

    Code amendment note
    Subsec. (a)(2)(A)(ii)(I). Pub. L. 119–21, § 82001(c)(2)(D)(ii)(II), substituted “section 1098e(c)(2) of this title” for “section 1087e(e)(8) of this title or the equivalent procedures established under section 1098e(c)(2)(B) of this title, as applicable”.

    Effective date note
    Amendment by Pub. L. 119–21 effective July 1, 2028, see section 82001(c)(3) of Pub. L. 119–21, set out as a note under section 1078 of this title.

16 of 20 references resolved to an enrolled provision · 1 partial · 3 unresolved

Notes

Amendment of Subsection (a)(2)

Pub. L. 119–21, title VIII, § 82001(c)(2)(D), (3), , 139 Stat. 341, provided that, effective on , subsection (a)(2) of this section is amended as follows:

(1) in the paragraph heading, by striking “Income-contingent and income-based” and inserting “Income-based”; and

(2) in subparagraph (A)—

(A) in the matter preceding clause (i), by striking “income-contingent or”; and

(B) in clause (ii)(I), by striking “section 1087e(e)(8) of this title or the equivalent procedures established under section 1098e (c)(2)(B) of this title, as applicable” and inserting “section 1098e(c)(2) of this title”.

See 2025 Amendment notes below.

Editorial Notes

Amendments2020–2025 · 2 rounds

2025

Subsec. (a)(2). Pub. L. 119–21, § 82001(c)(2)(D)(i), substituted “Income-based” for “Income-contingent and income-based” in heading.

Subsec. (a)(2)(A). Pub. L. 119–21, § 82001(c)(2)(D)(ii)(I), struck out “income-contingent or” before “income-based repayment plan” in introductory provisions.

Subsec. (a)(2)(A)(ii)(I). Pub. L. 119–21, § 82001(c)(2)(D)(ii)(II), substituted “section 1098e(c)(2) of this title” for “section 1087e(e)(8) of this title or the equivalent procedures established under section 1098e(c)(2)(B) of this title, as applicable”.

2020

Subsec. (a)(1). Pub. L. 116–260, div. N, § 284(b)(1)(A)(i), and div. FF, § 103(b)(1)(A)(i), amended par. (1) identically, inserting “, including return information,” after “financial information” in introductory provisions.

Subsec. (a)(1)(A)(i). Pub. L. 116–260, div. N, § 284(b)(1)(A)(ii)(I), and div. FF, § 103(b)(1)(A)(ii)(I), amended cl. (i) identically, substituting “subparagraph (B)—” and “(I) the” for “subparagraph (B), the” and adding subcl. (II).

Subsec. (a)(1)(A)(ii). Pub. L. 116–260, div. N, § 284(b)(1)(A)(ii)(II), and div. FF, § 103(b)(1)(A)(ii)(II), amended cl. (ii) identically, substituting “the disclosures described in subclauses (I) and (II) of clause (i)” for “such disclosure”.

Subsec. (a)(1)(B). Pub. L. 116–260, div. N, § 284(b)(1)(A)(iii), and div. FF, § 103(b)(1)(A)(iii), amended subpar. (B) identically, substituting “disclosures described in subclauses (I) and (II) of subparagraph (A)(i)” for “disclosure described in subparagraph (A)(i)”.

Subsec. (a)(1)(C). Pub. L. 116–260, div. FF, § 702(p), added subpar. (C).

Subsec. (a)(2)(A)(ii)(I). Pub. L. 116–260, div. N, § 284(b)(1)(B), and div. FF, § 103(b)(1)(B), amended subcl. (I) identically, substituting “affirmatively approve the disclosures described in subclauses (I) and (II) of paragraph (1)(A)(i), to the extent applicable, and agree that such approval shall serve as an ongoing approval of such disclosures until the date on which the individual elects to opt out of such disclosures” for “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”.

Subsec. (a)(3). Pub. L. 116–260, div. N, § 284(b)(2), and div. FF, § 103(b)(2), amended par. (3) identically, substituting “paragraph (1)(A)(i)(I)” for “paragraph (1)(A)(i)” in two places.

Subsec. (c). Pub. L. 116–260, div. N, § 284(b)(1)(C), and div. FF, § 103(b)(1)(C), amended section identically, adding subsec. (c).

Statutory Notes and Related Subsidiaries

Effective Date of 2025 Amendment

Amendment by Pub. L. 119–21 effective , see section 82001(c)(3) of Pub. L. 119–21, set out as a note under section 1078 of this title.

Effective Date of 2020 Amendment

Amendment by section 702(p) of Pub. L. 116–260 effective , except as otherwise expressly provided, and applicable with respect to award year 2024–2025 and each subsequent award year, as determined under this chapter, see section 701(b) of Pub. L. 116–260, set out as a note under section 1001 of this title.

Credits

2019–2025 · 3 acts
  1. 2019Pub. L. 89–329, title IV, § 494, as added Pub. L. 116–91, § 6(a), , 133 Stat. 1194
  2. 2020amended Pub. L. 116–260, div. N, title II, § 284(b), div. FF, title I, § 103(b), title VII, § 702(p), , 134 Stat. 1986, 3086, 3191
  3. 2025Pub. L. 119–21, title VIII, § 82001(c)(2)(D), , 139 Stat. 341.
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(Pub. L. 89–329, title IV, § 494, as added Pub. L. 116–91, § 6(a), , 133 Stat. 1194; amended Pub. L. 116–260, div. N, title II, § 284(b), div. FF, title I, § 103(b), title VII, § 702(p), , 134 Stat. 1986, 3086, 3191; Pub. L. 119–21, title VIII, § 82001(c)(2)(D), , 139 Stat. 341.)

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