,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #fdj  ,,in ,,the ,,house ,,of   
,,representatives  ,january #ag1        
#bjai,mr4 ,doggett 7for himself and ,mr4
 ,buchanan7 introduced the following    
bill2 which was referred to the         
,committee on ,ways and ,means1 and in  
addition to the ,committee on ,education
 and ,labor1 for a period to be         
subsequently determined by the ,speaker1
 in each case for consideration of such 
provisions as fall within the           
jurisdiction of the committee concerned 
,a ,,bill  ,to amend the ,internal      
,revenue ,code of #aihf and the ,higher 
,education ,act of #aife to facilitate  
the disclosure of tax return information
 to carry out the ,higher ,education    
,act of #aife1 and for other purposes4  
#a4 ,short title ,this ,act may be cited
 as the ,student ,aid ,simplification   
,act4  #b4 ,disclosure of certain tax   
return information to the ,secretary of 
,education  7a7 ,in general ,paragraph  
7#ac7 of section #fajc7l7 of the        

,internal ,revenue ,code of #aihf is    
amended to read as follows3  7#ac7      
,disclosure of return information to the
 ,secretary of ,education  7,a7         
,income-contingent or income-based      
repayment and total and permanent       
disability discharge ,the ,secretary    
shall1 upon written request from the    
,secretary of ,education1 disclose to   
officers1 employees1 and contractors of 
the ,department of ,education1 as       
specifically authorized and designated  
by the ,secretary of ,education1 only   
for the purpose of 7and to the extent   
necessary in7 establishing1 renewing1   
administering1 and conducting analyses  
and forecasts for estimating costs      
related to income-contingent or         
income-based repayment programs1 and the
 discharge of loans based on a total and
 permanent disability 7within the       
meaning of section #dcg7;a7 of the      
,higher ,education ,act of #aife71 under
 title ,,iv of the ,higher ,education   
,act of #aife 7as in effect on the date 

of enactment of this paragraph71 the    
following return information 7as defined
 in subsection 7b77#b77 with respect to 
taxpayers identified by the ,secretary  
of ,education as participating in the   
loan programs under title ,,iv of such  
,act1 for taxable years specified by    
such ,secretary3  7i7 ,taxpayer identity
 information with respect to such       
taxpayer4  7ii7 ,the filing status of   
such taxpayer4  7iii7 ,type of tax      
return from which the return information
 is provided4  7iv7 ,the adjusted gross 
income of such taxpayer4  7v7 ,total    
number of exemptions claimed1 or total  
number of individuals and dependents    
claimed1 as applicable1 on the return4  
7vi7 ,number of children with respect to
 which tax credits under section #bd are
 claimed on the return4  7,b7 ,federal  
student financial aid ,the ,secretary   
shall1 upon written request from the    
,secretary of ,education1 disclose to   
officers1 employees1 and contractors of 
the ,department of ,education1 as       

specifically authorized and designated  
by the ,secretary of ,education1 only   
for the purpose of 7and to the extent   
necessary in7 determining eligibility   
for1 and amount of1 ,federal student    
financial aid under programs authorized 
by title ,,iv of the ,higher ,education 
,act of #aife 7as in effect on the date 
of enactment of this paragraph7 and     
conducting analyses and forecasts for   
estimating costs related to such        
programs1 the following return          
information 7as defined in subsection   
7b77#b77 with respect to taxpayers      
identified by the ,secretary of         
,education as applicants for ,federal   
student financial aid under title ,,iv  
of such ,act1 for taxable years         
specified by such ,secretary3  7i7      
,taxpayer identity information with     
respect to such taxpayer4  7ii7 ,the    
filing status of such taxpayer4  7iii7  
,type of tax return from which the      
return information is provided4  7iv7   
,the adjusted gross income of such      

taxpayer4  7v7 ,the amount of any net   
earnings from self-employment 7as       
defined in section #adjb71 wages 7as    
defined in section #caba7;a7 or         
#cdja7;a771 and taxable income from a   
farming business 7as defined in section 
#bcf;,a7e77#d77 for the period reported 
on the return4  7vi7 ,the total income  
tax of such taxpayer4  7vii7 ,total     
number of exemptions claimed1 or total  
number of individuals and dependents    
claimed1 as applicable1 on the return4  
7viii7 ,number of children with respect 
to which tax credits under section #bd  
are claimed on the return4  7ix7 ,amount
 of any credit claimed under section    
#be;,a for the taxable year4  7x7       
,amount of individual retirement account
 distributions not included in adjusted 
gross income for the taxable year4  7xi7
 ,amount of individual retirement       
account contributions and payments to   
self-employed ,,sep1 ,keogh1 and other  
qualified plans which were deducted from
 income for the taxable year4  7xii7    

,the amount of tax-exempt interest4     
7xiii7 ,amounts from retirement pensions
 and annuities not included in adjusted 
gross income for the taxable year4      
7xiv7 ,if applicable1 the fact that     
there is no return filed for such       
taxpayer for the applicable year4  7,c7 
,restriction on use of disclosed        
information  7i7 ,in general ,return    
information disclosed under             
subparagraphs 7,a7 and 7,b7 may be used 
by officers1 employees1 and contractors 
of the ,department of ,education1 as    
specifically authorized and designated  
by the ,secretary of ,education1 only   
for the purposes and to the extent      
necessary described in such             
subparagraphs and for mitigating risks  
7as defined in clause 7ii77 relating to 
the programs described in such          
subparagraphs4  7ii7 ,mitigating risks  
,for purposes of this subparagraph1 the 
term mitigating risks means1 with       
respect to the programs described in    
subparagraphs 7,a7 and 7,b7-- 7,i7      

analyzing or estimating costs associated
 with potential changes to the          
need-analysis formula1  7,,ii7 oversight
 activities by the ,office of ,inspector
 ,general of the ,department of         
,education as authorized by the         
,inspector ,general ,act of #aigh1 as   
amended1  7,,iii7 developing or         
administering statistical models that   
inform support to populations of        
,federal student loan borrowers who are 
at risk of default or delinquency1      
7,,iv7 reducing the net cost of improper
 payments to ,federal financial aid     
recipients1 and  7,v7 producing         
aggregate statistics for reporting1     
research1 or consumer information on the
 performance of programs or institutions
 of higher education participating in   
the programs under title ,,iv of the    
,higher ,education ,act of #aife4  ,such
 term does not include the conduct of   
criminal investigations or prosecutions4
  7iii7 ,redisclosure to institutions of
 higher education1 ,state higher        

education agencies1 and designated      
scholarship organizations ,the          
,secretary of ,education1 and officers1 
employees1 and contractors of the       
,department of ,education1 may disclose 
return information received under       
subparagraph 7,b71 solely for the use in
 the application1 award1 and            
administration of ,federal student      
financial aid1 ,state aid1 or aid       
awarded by eligible institutions or such
 entities as the ,secretary of          
,education may designate1 to the        
following persons3  7,i7 ,an institution
 of higher education with which the     
,secretary of ,education has an         
agreement under subpart #a of part ,a1  
or part ,d or ,e1 of title ,,iv of the  
,higher ,education ,act of #aife4       
7,,ii7 ,a ,state higher education       
agency4  7,,iii7 ,a scholarship         
organization which is designated by the 
,secretary of ,education as of the date 
of the enactment of the ,student ,aid   
,simplification ,act as an organization 

eligible to receive the information     
provided under this clause4  ,the       
preceding sentence shall only apply to  
the extent that the taxpayer with       
respect to whom the return information  
relates provides consent for such       
disclosure to the ,secretary of         
,education as part of the application   
for ,federal student financial aid under
 title ,,iv of the ,higher ,education   
,act of #aife4  7,d7 ,required          
notification periods  7i7 ,notification 
to ,congress ,the ,secretary and the    
,secretary of ,education shall issue    
joint notifications to the ,committees  
on ,finance and ,health1 ,education1    
,labor1 and ,pensions of the ,senate and
 the ,committees on ,ways and ,means and
 ,education and ,labor of the ,house of 
,representatives not less than #abj days
 prior to the first disclosure of any   
type of return information under        
subparagraph 7,a77vii7 or 7,b77xv7 with 
respect to which such a notification has
 not been previously made4  7ii7 ,public

 notice and comment ,there shall be a   
public notice and comment period        
beginning not less than #fj days prior  
to the first disclosure of any type of  
return information under subparagraph   
7,a77vii7 or 7,b77xv7 with respect to   
which such a notification has not been  
previously made1 subsequent to the      
period allotted for ,congressional      
comment under clause 7i74  7,e7         
,notification of taxpayers ,the         
,secretary of ,education may not submit 
a written request under this paragraph  
with respect to any taxpayer unless such
 ,secretary has advised such taxpayer   
that such ,secretary has the authority  
to request that the ,internal ,revenue  
,service disclose under this section the
 tax return information of such         
taxpayer1 and of parents and spouses who
 sign an application or request or a    
,master ,promissory ,note on behalf of  
such taxpayer4  7,f7 ,additional        
restriction on disclosure to contractors
 ,for purposes of this paragraph1 the   

,secretary shall not consider any       
contractors to be specifically          
authorized and designated by the        
,secretary of ,education with respect to
 a disclosure unless the ,secretary of  
,education finds that no officer or     
employee can carry out the purpose for  
which such disclosure is requested4  4  
7b7 ,confidentiality of return          
information ,section #fajc7;a77#c7 of   
such ,code is amended by inserting 1    
7#ac77;,a71 7#ac77;,b7 after 7#ab74  7c7
 ,conforming amendments ,section        
#fajc7p77#d7 of such ,code is amended-- 
7#a7 by inserting 7,a71 7#ac77;,b7 after
 7#ac7 each place it occurs1 and  7#b7  
by inserting 1 7#ac77;,a71 7#ac77;,b7   
after 7l77#aj7 each place it occurs4    
7d7 ,effective date ,the amendments made
 by this section shall apply to         
disclosures made under section          
#fajc7l77#ac7 of the ,internal ,revenue 
,code of #aihf 7as amended by this      
section7 after the date of the enactment
 of this ,act4  #c4 ,reports on         

implementation  7a7 ,in general ,not    
later than each specified date1 the     
,secretary of ,education and the        
,secretary of the ,treasury shall issue 
joint reports to the ,committees on     
,health1 ,education1 ,labor1 and        
,pensions and ,finance of the ,senate   
and the ,committees on ,education and   
,labor and ,ways and ,means of the      
,house of ,representatives regarding the
 amendments made by section #b4  7b7    
,specified date defined ,for purposes of
 subsection 7a71 the term specified date
 means-- 7#a7 the date that is #ij days 
after the date of the enactment of this 
,act1  7#b7 the date that is #abj days  
after the first day that the disclosure 
process established under section       
#fajc7l77#ac7 of the ,internal ,revenue 
,code of #aihf1 as amended by section   
#b1 is operational1 and  7#c7 the date  
that is #a year after the report date   
described in paragraph 7#b74