,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #fdj  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,janu>y #ag1 #bjai,mr4
 ,doggett 7= himself & ,mr4 ,bu*anan7   
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means1 & 9    
addition to ! ,committee on ,education &
 ,labor1 = a p]iod to be subsequ5tly    
det]m9$ by ! ,speak]1 9 ea* case =      
consid]ation ( su* provisions z fall )9 
! jurisdiction ( ! committee conc]n$  ,a
 ,,bill  ,to am5d ! ,int]nal ,rev5ue    
,code ( #aihf & ! ,high] ,education ,act
 ( #aife to facilitate ! disclosure (   
tax return in=mation to c>ry out !      
,high] ,education ,act ( #aife1 & = o!r 
purposes4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,/ud5t ,aid ,simplification
 ,act4  #b4 ,disclosure ( c]ta9 tax     
return in=mation to ! ,secret>y (       
,education  7a7 ,9 g5]al ,p>agraph 7#ac7
 ( section #fajc7l7 ( ! ,int]nal ,rev5ue
 ,code ( #aihf is am5d$ to read z       
foll[s3  7#ac7 ,disclosure ( return     
in=mation to ! ,secret>y ( ,education   

7,a7 ,income-cont+5t or income-bas$     
repaym5t & total & p]man5t disability   
dis*>ge ,! ,secret>y %all1 ^u writt5    
reque/ f ! ,secret>y ( ,education1      
disclose to (fic]s1 employees1 &        
contractors ( ! ,dep>tm5t ( ,education1 
z specifically au?oriz$ & designat$ by !
 ,secret>y ( ,education1 only = !       
purpose ( 7& to ! ext5t necess>y 97     
e/abli%+1 r5ew+1 adm9i/]+1 & conduct+   
analyses & =eca/s = e/imat+ co/s relat$ 
to income-cont+5t or income-bas$        
repaym5t programs1 & ! dis*>ge ( loans  
bas$ on a total & p]man5t disability 7)9
 ! mean+ ( section #dcg7;a7 ( ! ,high]  
,education ,act ( #aife71 "u title ,,iv 
( ! ,high] ,education ,act ( #aife 7z 9 
effect on ! date ( enactm5t ( ?is       
p>agraph71 ! foll[+ return in=mation 7z 
def9$ 9 subsection 7b77#b77 ) respect to
 taxpay]s id5tifi$ by ! ,secret>y (     
,education z p>ticipat+ 9 ! loan        
programs "u title ,,iv ( su* ,act1 =    
taxable ye>s specifi$ by su* ,secret>y3 
7i7 ,taxpay] id5tity in=mation ) respect

 to su* taxpay]4  7ii7 ,! fil+ /atus (  
su* taxpay]4  7iii7 ,type ( tax return f
 :i* ! return in=mation is provid$4     
7iv7 ,! adju/$ gross income ( su*       
taxpay]4  7v7 ,total numb] ( exemptions 
claim$1 or total numb] ( individuals &  
dep5d5ts claim$1 z applicable1 on !     
return4  7vi7 ,numb] ( *ildr5 ) respect 
to :i* tax cr$its "u section #bd are    
claim$ on ! return4  7,b7 ,f$]al /ud5t  
f9ancial aid ,! ,secret>y %all1 ^u      
writt5 reque/ f ! ,secret>y (           
,education1 disclose to (fic]s1         
employees1 & contractors ( ! ,dep>tm5t (
 ,education1 z specifically au?oriz$ &  
designat$ by ! ,secret>y ( ,education1  
only = ! purpose ( 7& to ! ext5t        
necess>y 97 det]m9+ eligibility =1 &    
am\nt (1 ,f$]al /ud5t f9ancial aid "u   
programs au?oriz$ by title ,,iv ( !     
,high] ,education ,act ( #aife 7z 9     
effect on ! date ( enactm5t ( ?is       
p>agraph7 & conduct+ analyses & =eca/s =
 e/imat+ co/s relat$ to su* programs1 ! 
foll[+ return in=mation 7z def9$ 9      

subsection 7b77#b77 ) respect to        
taxpay]s id5tifi$ by ! ,secret>y (      
,education z applicants = ,f$]al /ud5t  
f9ancial aid "u title ,,iv ( su* ,act1 =
 taxable ye>s specifi$ by su* ,secret>y3
  7i7 ,taxpay] id5tity in=mation )      
respect to su* taxpay]4  7ii7 ,! fil+   
/atus ( su* taxpay]4  7iii7 ,type ( tax 
return f :i* ! return in=mation is      
provid$4  7iv7 ,! adju/$ gross income ( 
su* taxpay]4  7v7 ,! am\nt ( any net    
e>n+s f self-employm5t 7z def9$ 9       
section #adjb71 wages 7z def9$ 9 section
 #caba7;a7 or #cdja7;a771 & taxable     
income f a f>m+ bus9ess 7z def9$ 9      
section #bcf;,a7e77#d77 = ! p]iod       
report$ on ! return4  7vi7 ,! total     
income tax ( su* taxpay]4  7vii7 ,total 
numb] ( exemptions claim$1 or total     
numb] ( individuals & dep5d5ts claim$1 z
 applicable1 on ! return4  7viii7 ,numb]
 ( *ildr5 ) respect to :i* tax cr$its "u
 section #bd are claim$ on ! return4    
7ix7 ,am\nt ( any cr$it claim$ "u       
section #be;,a = ! taxable ye>4  7x7    

,am\nt ( individual retirem5t acc\nt    
di/ributions n includ$ 9 adju/$ gross   
income = ! taxable ye>4  7xi7 ,am\nt (  
individual retirem5t acc\nt             
contributions & paym5ts to self-employ$ 
,,sep1 ,keogh1 & o!r qualifi$ plans :i* 
7 d$uct$ f income = ! taxable ye>4      
7xii7 ,! am\nt ( tax-exempt int]e/4     
7xiii7 ,am\nts f retirem5t p5sions &    
annuities n includ$ 9 adju/$ gross      
income = ! taxable ye>4  7xiv7 ,if      
applicable1 ! fact t !re is no return   
fil$ = su* taxpay] = ! applicable ye>4  
7,c7 ,re/riction on use ( disclos$      
in=mation  7i7 ,9 g5]al ,return         
in=mation disclos$ "u subp>agraphs 7,a7 
& 7,b7 may be us$ by (fic]s1 employees1 
& contractors ( ! ,dep>tm5t (           
,education1 z specifically au?oriz$ &   
designat$ by ! ,secret>y ( ,education1  
only = ! purposes & to ! ext5t necess>y 
describ$ 9 su* subp>agraphs & = mitigat+
 risks 7z def9$ 9 clause 7ii77 relat+ to
 ! programs describ$ 9 su* subp>agraphs4
  7ii7 ,mitigat+ risks ,= purposes ( ?is

 subp>agraph1 ! t]m mitigat+ risks      
means1 ) respect to ! programs describ$ 
9 subp>agraphs 7,a7 & 7,b7-- 7,i7       
analyz+ or e/imat+ co/s associat$ )     
pot5tial *anges to ! ne$-analysis =mula1
  7,,ii7 ov]sight activities by ! ,(fice
 ( ,inspector ,g5]al ( ! ,dep>tm5t (    
,education z au?oriz$ by ! ,inspector   
,g5]al ,act ( #aigh1 z am5d$1  7,,iii7  
develop+ or adm9i/]+ /ati/ical models t 
in=m support to populations ( ,f$]al    
/ud5t loan borr[]s :o are at risk (     
default or del9qu5cy1  7,,iv7 r$uc+ !   
net co/ ( improp] paym5ts to ,f$]al     
f9ancial aid recipi5ts1 &  7,v7 produc+ 
aggregate /ati/ics = report+1 rese>*1 or
 consum] in=mation on ! p]=mance (      
programs or in/itutions ( high]         
education p>ticipat+ 9 ! programs "u    
title ,,iv ( ! ,high] ,education ,act ( 
#aife4  ,su* t]m does n include !       
conduct ( crim9al inve/igations or      
prosecutions4  7iii7 ,r$isclosure to    
in/itutions ( high] education1 ,/ate    
high] education ag5cies1 & designat$    

s*ol>%ip organizations ,! ,secret>y (   
,education1 & (fic]s1 employees1 &      
contractors ( ! ,dep>tm5t ( ,education1 
may disclose return in=mation receiv$ "u
 subp>agraph 7,b71 solely = ! use 9 !   
application1 aw>d1 & adm9i/ration (     
,f$]al /ud5t f9ancial aid1 ,/ate aid1 or
 aid aw>d$ by eligible in/itutions or   
su* entities z ! ,secret>y ( ,education 
may designate1 to ! foll[+ p]sons3  7,i7
 ,an in/itution ( high] education ) :i* 
! ,secret>y ( ,education has an agreem5t
 "u subp>t #a ( "p ,a1 or "p ,d or ,e1 (
 title ,,iv ( ! ,high] ,education ,act (
 #aife4  7,,ii7 ,a ,/ate high] education
 ag5cy4  7,,iii7 ,a s*ol>%ip            
organization :i* is designat$ by !      
,secret>y ( ,education z ( ! date ( !   
enactm5t ( ! ,/ud5t ,aid ,simplification
 ,act z an organization eligible to     
receive ! in=mation provid$ "u ?is      
clause4  ,! prec$+ s5t5ce %all only     
apply to ! ext5t t ! taxpay] ) respect  
to :om ! return in=mation relates       
provides cons5t = su* disclosure to !   

,secret>y ( ,education z "p ( !         
application = ,f$]al /ud5t f9ancial aid 
"u title ,,iv ( ! ,high] ,education ,act
 ( #aife4  7,d7 ,requir$ notification   
p]iods  7i7 ,notification to ,congress  
,! ,secret>y & ! ,secret>y ( ,education 
%all issue jo9t notifications to !      
,committees on ,f9ance & ,heal?1        
,education1 ,labor1 & ,p5sions ( !      
,s5ate & ! ,committees on ,ways & ,means
 & ,education & ,labor ( ! ,h\se (      
,repres5tatives n less ?an #abj days    
prior to ! fir/ disclosure ( any type ( 
return in=mation "u subp>agraph         
7,a77vii7 or 7,b77xv7 ) respect to :i*  
su* a notification has n be5 previ\sly  
made4  7ii7 ,public notice & comm5t ,!re
 %all be a public notice & comm5t p]iod 
beg9n+ n less ?an #fj days prior to !   
fir/ disclosure ( any type ( return     
in=mation "u subp>agraph 7,a77vii7 or   
7,b77xv7 ) respect to :i* su* a         
notification has n be5 previ\sly made1  
subsequ5t to ! p]iod allott$ =          
,congressional comm5t "u clause 7i74    

7,e7 ,notification ( taxpay]s ,!        
,secret>y ( ,education may n submit a   
writt5 reque/ "u ?is p>agraph ) respect 
to any taxpay] unless su* ,secret>y has 
advis$ su* taxpay] t su* ,secret>y has !
 au?ority to reque/ t ! ,int]nal ,rev5ue
 ,s]vice disclose "u ?is section ! tax  
return in=mation ( su* taxpay]1 & (     
p>5ts & sp\ses :o sign an application or
 reque/ or a ,ma/] ,promissory ,note on 
behalf ( su* taxpay]4  7,f7 ,additional 
re/riction on disclosure to contractors 
,= purposes ( ?is p>agraph1 ! ,secret>y 
%all n consid] any contractors to be    
specifically au?oriz$ & designat$ by !  
,secret>y ( ,education ) respect to a   
disclosure unless ! ,secret>y (         
,education f9ds t no (fic] or employee c
 c>ry out ! purpose = :i* su* disclosure
 is reque/$4  4  7b7 ,confid5tiality (  
return in=mation ,section #fajc7;a77#c7 
( su* ,code is am5d$ by ins]t+ 1        
7#ac77;,a71 7#ac77;,b7 aft] 7#ab74  7c7 
,con=m+ am5dm5ts ,section #fajc7p77#d7 (
 su* ,code is am5d$--  7#a7 by ins]t+   

7,a71 7#ac77;,b7 aft] 7#ac7 ea* place x 
occurs1 &  7#b7 by ins]t+ 1 7#ac77;,a71 
7#ac77;,b7 aft] 7l77#aj7 ea* place x    
occurs4  7d7 ,effective date ,! am5dm5ts
 made by ?is section %all apply to      
disclosures made "u section             
#fajc7l77#ac7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf 7z am5d$ by ?is section7 aft] !
 date ( ! enactm5t ( ?is ,act4  #c4     
,reports on implem5tation  7a7 ,9 g5]al 
,n lat] ?an ea* specifi$ date1 !        
,secret>y ( ,education & ! ,secret>y ( !
 ,treasury %all issue jo9t reports to ! 
,committees on ,heal?1 ,education1      
,labor1 & ,p5sions & ,f9ance ( ! ,s5ate 
& ! ,committees on ,education & ,labor &
 ,ways & ,means ( ! ,h\se (             
,repres5tatives reg>d+ ! am5dm5ts made  
by section #b4  7b7 ,specifi$ date def9$
 ,= purposes ( subsection 7a71 ! t]m    
specifi$ date means-- 7#a7 ! date t is  
#ij days aft] ! date ( ! enactm5t ( ?is 
,act1  7#b7 ! date t is #abj days aft] !
 fir/ day t ! disclosure process        
e/abli%$ "u section #fajc7l77#ac7 ( !   

,int]nal ,rev5ue ,code ( #aihf1 z am5d$ 
by section #b1 is op]ational1 &  7#c7 ! 
date t is #a ye> aft] ! report date     
describ$ 9 p>agraph 7#b74