,i #aag? ,,congress #b;d ,session ,h4 ,r4 #ijig ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,septemb] #cj1 #bjbb,mr4 ,clyburn 7= himself & ,mr4 ,br5dan ,f4 ,boyle ( ,p5nsylvania7 introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,education & ,labor1 & 9 addition to ! ,committee on ,ways & ,means1 = 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 exp& & improve ! ,public ,s]vice ,loan ,=giv5ess ,program1 & = o!r purposes4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,public ,s]vice ,rew>d ,act4 #b4 ,public ,s]vice ,loan ,=giv5ess expansion & improvem5ts ,section #dee7m7 ( ! ,high] ,education ,act ( #aife 7#bj ,u4,s4,c4 #ajhg;e7m77 is am5d$-- 7#a7 by am5d+ p>agraph 7#a7 to read z foll[s3 7#a7 ,=giv5ess = public s]vice 7,a7 ,9 g5]al ,! ,secret>y %all =give ! appropriate am\nt ( ! balance due 7z det]m9$ 9 accordance ) p>agraph 7#b77 on any eligible ,f$]al loan n 9 default = a borr[] :o1 aft] ,octob] #a1 #bjjg-- 7i7 has be5 employ$ full-"t 9 a public s]vice job = #ab mon?s2 & 7ii7 = ea* ( ! #ab mon?s ( employm5t describ$ 9 clause 7i71 has made a mon?ly paym5t on ! eligible ,f$]al loan4 7,b7 ,me?od ( loan =giv5ess ,to provide loan =giv5ess "u ?is p>agraph1 ! ,secret>y is au?oriz$ to c>ry out a program-- 7i7 ?r\gh ! hold] ( ! loan1 to assume ! obligation to repay a qualifi$ loan am\nt = a loan made1 insur$1 or gu>ante$ "u "p ,b ( ?is title2 7ii7 to cancel a qualifi$ loan am\nt = a loan made "u ?is "p2 & 7iii7 to cancel a qualifi$ loan am\nt = a loan made "u "p ,e1 & to make paym5ts to in/itutions ( high] education = an am\nt equal to ! aggregate ( ! am\nts ( loans f its /ud5t loan fund :i* are cancel$ pursuant to ?is subsection1 9 accordance ) ! requirem5ts ( section #dfe7;b74 7,c7 ,special rules 7i7 ,=giv5ess ( ,p>5t ,,plus ,loans ,a borr[] ( a loan "u section #dbh;,b1 or a ,f$]al ,direct ,,plus loan1 made on behalf ( a dep5d5t /ud5t may receive loan =giv5ess "u ?is subsection = su* loan made on behalf on a dep5d5t /ud5t if ! borr[] meets ! requirem5ts "u ?is subsection4 7ii7 ,no disruption = consolidation ,) respect to a borr[] :o is employ$ full-"t 9 a public s]vice job1 mon?ly loan paym5ts made by ! borr[] on an eligible ,f$]al loan be=e su* loan is consolidat$ into a consolidation loan t is an eligible ,f$]al loan "u ?is subsection %all be consid]$ to be qualify+ mon?ly loan paym5ts on su* consolidation loan = ! purpose ( calculat+ ! numb] ( mon?s t ! borr[] has be5 mak+ qualify+ paym5ts on su* consolidation loan "u subp>agraph 7,a77ii74 7,d7 ,rules ( con/ruction ,no?+ 9 ?is subsection %all be con/ru$ to-- 7i7 require t a borr[] p]=m ! #ab mon?s ( employm5t or make ! #ab mon?ly paym5ts describ$ 9 subp>agraph 7,a7 consecutively 9 ord] to qualify = loan =giv5ess "u ?is subsection2 7ii7 require t a borr[] be employ$ 9 a public s]vice job at ! "t t ! borr[] receives =giv5ess "u ?is subsection2 or 7iii7 au?orize ! refund+ ( any repaym5t ( a loan1 except t a borr[] may be reimburs$ = any paym5t made aft] ! date on :i* ! borr[] has be5 approv$ = =giv5ess "u ?is subsection & be=e ! date on :i* ! ,secret>y c>ries out su* =giv5ess4 7,e7 ,loan =giv5ess n taxable income ,! am\nt ( a loan1 includ+ int]e/ on a loan1 =giv5 "u ?is subsection %all n be consid]$ income = purposes ( ! ,int]nal ,rev5ue ,code ( #aihf4 7,f7 ,/&>d proc$ures ,n lat] ?an #ahj days aft] ! date ( enactm5t ( ! ,public ,s]vice ,rew>d ,act1 ! ,secret>y %all develop & make publicly available ! proc$ures ! ,secret>y 7includ+ ! contractors & s]vic]s involv$7 w use to-- 7i7 det]m9e :e!r a borr[] meets ! requirem5ts = loan =giv5ess "u ?is subsection2 7ii7 det]m9e ! am\nt ( =giv5ess = :i* a borr[] is eligible "u p>agraph 7#b72 & 7iii7 in=m any borr[] :o applies = & is d5i$ loan =giv5ess "u ?is subsection (-- 7,i7 ! reason ! borr[]'s application 0 d5i$2 & 7,,ii7 ! proc$ures necess>y = ! borr[] to appeal ! d5ial2 & 7iv7 accept & evaluate an appeal f a borr[] :o is d5i$ loan =giv5ess "u ?is subsection4 2 7#b7 by am5d+ p>agraph 7#b7 to read z foll[s3 7#b7 ,loan =giv5ess am\nts 7,a7 ,9 g5]al ,aft] completion by a borr[] ( #ab mon?s ( employm5t & qualify+ paym5ts describ$ 9 p>agraph 7#a77;,a71 ! ,secret>y %all =give an appropriate am\nt ( ! balance due on ! eligible ,f$]al loans made to ! borr[]1 z det]m9$ 9 accordance ) subp>agraphs 7,b7 & 7,c71 except t 9 no case %all ! total am\nt =giv5 by ! ,secret>y "u ?is p>agraph exce$ ! out/&+ balance ( pr9cipal & int]e/ due on ! eligible ,f$]al loans ( ! borr[] on ! date ! borr[] is approv$ = su* =giv5ess4 7,b7 ,=giv5ess am\nts ,! appropriate am\nt ( =giv5ess provid$ by ! ,secret>y to a borr[] = complet+ #ab mon?s ( employm5t & qualify+ paym5ts describ$ 9 p>agraph 7#a77;,a7 %all be-- 7i7 = ea* ( ! fir/1 second1 ?ird1 f\r?1 & fif? times ! borr[] completes #ab mon?s ( su* employm5t & qualify+ paym5ts1 an am\nt equal to ! total am\nt ( int]e/ t accru$ on ea* ( ! eligible ,f$]al loans ( ! borr[] dur+ ea* ( su* #ab mon?s2 7ii7 = ea* ( ! six?1 sev5?1 eigh?1 & n9? times ! borr[] completes #ab mon?s ( su* employm5t & qualify+ paym5ts1 an am\nt equal to ! sum (-- 7,i7 ! total am\nt ( int]e/ t accru$ on ea* ( ! eligible ,f$]al loans ( ! borr[] dur+ ea* ( su* #ab mon?s2 & 7,,ii7 #e p]c5t ( ! total am\nt out/&+ 7includ+ pr9cipal & int]e/7 on ea* ( ! eligible ,f$]al loans ( ! borr[] on ! date ea* su* loan fir/ ent]$ repaym5t2 & 7iii7 = ! t5? "t ! borr[] completes #ab mon?s ( su* employm5t & qualify+ paym5ts1 #ajj p]c5t ( ! out/&+ balance ( pr9cipal & int]e/ due on ea* ( ! eligible ,f$]al loans ( ! borr[] on ! date ! borr[] is approv$ = su* =giv5ess4 7,c7 ,calculation ( =giv5ess am\nts = pa/ public s]vice ,9 ! case ( a borr[] :o has complet$ at lea/ #ab mon?s ( employm5t & qualify+ paym5ts describ$ 9 p>agraph 7#a77;,a7 7includ+ mon?ly loan paym5ts be=e consolidation1 z describ$ 9 p>agraph 7#a77;,c77ii77 prior to ! date ( enactm5t ( ?is subsection1 ! appropriate am\nt ( =giv5ess provid$ by ! ,secret>y %all be-- 7i7 9 ! case ( a borr[] :o has complet$ #ab mon?s ( su* employm5t & qualify+ paym5ts at lea/ #aj times1 b :o has n receiv$ loan cancellation "u ?is subsection 7z x 0 9 effect on ! day be=e ! date ( enactm5t ( ! ,public ,s]vice ,rew>d ,act71 #ajj p]c5t ( ! out/&+ balance ( pr9cipal & int]e/ due on ea* ( ! eligible ,f$]al loans ( ! borr[] on ! date ! borr[] is approv$ = su* =giv5ess2 & 7ii7 9 ! case ( a borr[] :o has complet$ #ab mon?s ( su* employm5t & qualify+ paym5ts at lea/ "o "t b n m ?an #i times1 = ea* su* "t ! borr[] complet$ #ab mon?s ( su* employm5t & qualify+ paym5ts 9 accordance ) subp>agraph 7,b71 an am\nt equal to ! total am\nt ( int]e/ t accru$ on ea* ( ! eligible ,f$]al loans ( ! borr[] dur+ ea* ( su* #ab mon?s4 7,d7 ,pa/ s]vice det]m9ation ,a borr[] :o has complet$ at lea/ #ab mon?s ( employm5t & qualify+ paym5ts describ$ 9 subp>agraph 7,c7 %all be eligible = =giv5ess "u ?is subsection reg>dless ( :e!r ! borr[] w\ld h be5 eligible = cancellation z a result ( su* employm5t & paym5ts "u ?is subsection z x 0 9 effect on ! day be=e ! date ( enactm5t ( ! ,public ,s]vice ,rew>d ,act4 2 7#c7 9 p>agraph 7#c7-- 7,a7 by am5d+ subp>agraph 7,a7 to read z foll[s3 7,a7 ,eligible ,f$]al loan ,! t]m eligible ,f$]al ,loan means any loan made1 insur$1 or gu>ante$ "u "p ,b1 ?is "p1 or "p ,e4 2 7,b7 by r$esignat+ subp>agraph 7,b7 z subp>agraph 7,c71 & by ins]t+ be=e subp>agraph 7,c7 7z s r$esignat$7 ! foll[+3 7,b7 ,mon?ly paym5t ,! t]m mon?ly paym5t means a loan paym5t ( n less ?an ! m9imum mon?ly am\nt due1 z requir$ by law or ! t]ms ( ! loan1 bas$ on ! repaym5t plan applicable to ! loan4 2 & 7,c7 by add+ at ! end ! foll[+3 7,d7 ,tempor>y exp&$ ,,pslf program ,! t]m tempor>y exp&$ ,,pslf program includes ea* loan cancellation program "u ! foll[+ provisions ( law3 7i7 section #cae ( title ,,iii ( division ,h ( ! ,consolidat$ ,appropriations ,act1 #bjah 7,public ,law #aae-ada2 #acb ,/at4 #geb et seq472 7ii7 section #cac ( title ,,iii ( division ,b ! ,dep>tm5t ( ,def5se & ,labor1 ,heal? & ,human ,s]vices1 & ,education ,appropriations ,act1 #bjai & ,cont9u+ ,appropriations ,act1 #bjai 7,public ,law #aae-bde72 7iii7 section #cab ( title ,,iii ( division ,a ( ! ,fur!r ,consolidat$ ,appropriations ,act1 #bjbj 7,public ,law #aaf-id72 & 7iv7 section #caj ( ,title ,,iii ( division ,h ( ! ,omnibus ,appropriations ,act1 #bjba 7,public ,law #aaf-bfj74 2 & 7#d7 by add+ at ! end ! foll[+ new p>agraphs3 7#e7 ,notices reg>d+ ,,pslf expansion & requirem5ts 7,a7 ,g5]al notice ,n lat] ?an "o ye> aft] ! date ( enactm5t ( ! ,public ,s]vice ,rew>d ,act1 ! ,secret>y %all make publicly available1 9 simple & und]/&able t]ms1 in=mation ab\t ! loan =giv5ess program "u ?is subsection1 ! *anges made to ! program by ! ,public ,s]vice ,rew>d ,act1 & h[ su* *anges may affect ! eligibility ( borr[]s ( eligible ,f$]al loans = loan =giv5ess "u ?is subsection4 ,su* in=mation %all be easily accessible ?r\gh ! website ( ! ,dep>tm5t ( ,education4 7,b7 ,notice to all eligible ,f$]al loan borr[]s ,n lat] ?an #f mon?s aft] ! date ( enactm5t ( ! ,public ,s]vice ,rew>d ,act1 ! ,secret>y ( ,education %all notify all eligible ,f$]al loan borr[]s ( ! *anges made to ! program "u ?is subsection by ! ,public ,s]vice ,rew>d ,act1 & h[ su* *anges may affect ! eligibility ( borr[]s = loan =giv5ess "u ?is subsection4 7,c7 ,notices = borr[]s d5i$ loan cancellation or loan =giv5ess ,n lat] ?an #f mon?s aft] ! date ( enactm5t ( ! ,public ,s]vice ,rew>d ,act1 ! ,secret>y %all-- 7i7 id5tify & in=m ea* borr[] :o appli$ = & 0 d5i$ loan cancellation "u ?is subsection 7z 9 effect on ! day be=e ! date ( enactm5t ( ! ,public ,s]vice ,rew>d ,act7 (-- 7,i7 ! reason ! borr[]'s application 0 d5i$2 & 7,,ii7 ! *anges made to ! program "u ?is subsection by ! ,public ,s]vice ,rew>d ,act1 & h[ su* *anges may affect ! eligibility ( ! borr[] = loan =giv5ess "u ?is subsection2 7ii7 det]m9e :e!r ea* su* borr[] qualifies = loan =giv5ess "u ?is subsection1 & if s1 =give ! borr[]'s loans 9 accordance ) ?is subsection 7z 9 effect on ! date ( su* =giv5ess72 7iii7 9 ! case ( su* a borr[] :o does n qualify = loan =giv5ess "u ?is subsection1 notify ! borr[] (-- 7,i7 any options to qualify = loan =giv5ess "u ?is subsection1 & h[ to successfully pursue su* options2 & 7,,ii7 ! proc$ures necess>y = ! borr[] to appeal ! det]m9ation t ! borr[] does n qualify = su* loan =giv5ess2 & 7iv7 develop a process to in=m any borr[] :o applies = & is d5i$ loan =giv5ess "u ?is subsection aft] ! date ( enactm5t ( ! ,public ,s]vice ,rew>d ,act (-- 7,i7 ! reason ! borr[]'s application 0 d5i$2 & 7,,ii7 ! proc$ures necess>y = ! borr[] to appeal ! d5ial4 7,d7 ,notice to employ]s ,) respect to ea* employ] li/$ 9 ! database describ$ 9 p>agraph 7#f71 ! ,secret>y %all1 on an annual basis & 9 a mann] t is consi/5t ) ,f$]al laws on data privacy-- 7i7 provide ea* su* employ] ) /&>diz$ in=mation on ! program "u ?is subsection1 includ+ eligibility requirem5ts2 & 7ii7 enc\rage ! employ] to provide su* in=mation to employees4 7,e7 ,notice to in/itutions ( high] education ,) respect to ea* in/itution ( high] education p>ticipat+ 9 any program "u ?is title1 ! ,secret>y %all1 on an annual basis1 provide ea* su* in/itution ) /&>diz$ in=mation on ! program "u ?is subsection1 includ+ eligibility requirem5ts = loan =giv5ess4 7,f7 ,accessibility ( notices to borr[]s ,9 c>ry+ out subp>agraphs 7,a71 7,b71 & 7,c71 ! ,secret>y %all-- 7i7 9 conjunction ) ! ,bureau ( ! ,c5sus1 det]m9e ! mo/ common languages spok5 by ,engli% le>n] /ud5ts & _! p>5ts 9 ! ,unit$ ,/ates2 7ii7 develop & make publicly available v]sions ( su* notices 9 n few] ?an #e ( ! mo/ common languages det]m9$ "u clause 7i7 & make su* v]sions available & accessible to borr[]s 9 pap] & electronic =mats2 & 7iii7 ensure t su* notices are available 9 =mats accessible to individuals ) disabilities & compliant ) ! mo/ rec5t ,web ,cont5t ,accessibility ,guidel9es1 or successor guidel9es4 7#f7 ,database ( public s]vice jobs2 ,data mat*+ 7,a7 ,database ,n lat] ?an #ah mon?s aft] ! date ( enactm5t ( ! ,public ,s]vice ,rew>d ,act1 ! ,secret>y %all e/abli% & ma9ta9 a publicly accessible database ( employ]s t employ individuals 9 public s]vice jobs4 ,9 e/abli%+ su* database1 ! ,secret>y %all consult ) relevant ,f$]al ag5cies t possess records ab\t ! /atus ( borr[]s ( eligible ,f$]al loans z employees 9 public s]vice jobs4 7,b7 ,data mat*+ agreem5ts 7i7 ,9 g5]al ,! ,secret>y %all ent] into data mat*+ agreem5ts ) relevant ,f$]al ag5cies t possess records ab\t ! /atus ( borr[]s ( eligible ,f$]al loans z employees 9 public s]vice jobs = ! purpose ( elim9at+1 to ! ext5t practicable1 ! ne$ = a borr[] or an employ] to submit a c]tification ( employm5t to ! ,secret>y4 ,su* data mat*+ agreem5ts may-- 7,i7 p]mit ! ,secret>y to id5tify & notify borr[]s ( pot5tial eligibility = loan =giv5ess "u ?is subsection2 & 7,,ii7 include id5tify+ borr[]s us+ employ] id5tification numb]s4 7ii7 ,specific ,f$]al ag5cies ,not)/&+ any ,f$]al law1 ! ,secret>y ( ,labor1 ! ,commission] ( ,int]nal ,rev5ue1 & ! ,commission] ( ,social ,security %all disclose any relevant records to ! ,secret>y = ! purposes ( meet+ ! ,secret>y's obligations to r$uce b>ri]s to c]tification ( employm5t z describ$ 9 subp>agraph 7,a74 7iii7 ,notice to borr[]s ,if ! ,secret>y receives employ] or employm5t in=mation reg>d+ a borr[] f a ,f$]al ag5cy pursuant to ?is p>agraph1 ! ,secret>y %all timely notify ! borr[] t ! ,secret>y receiv$ su* in=mation4 7,c7 ,report ,n lat] ?an #ahj days aft] ! date ( enactm5t ( ! ,public ,s]vice ,rew>d ,act1 ! ,secret>y1 jo9tly ) ! heads ( relevant ,f$]al ag5cies1 %all report to ! au?oriz+ committees on ! progress be+ made to create ! database requir$ "u subp>agraph 7,a7 & to implem5t ! data mat*+ agreem5ts requir$ "u subp>agraph 7,b74 7#g7 ,onl9e portal 7,a7 ,borr[]s ,n lat] ?an #ah mon?s aft] ! date ( enactm5t ( ! ,public ,s]vice ,rew>d ,act1 ! ,secret>y %all ensure t borr[]s h access to an onl9e portal t provides ea* borr[] :o signs on to su* portal ) ! foll[+3 7i7 ,in/ructions on h[ to access ! database "u p>agraph 7#f7 s t ! borr[] c det]m9e :e!r ! borr[] is employ$ 9 a public s]vice job4 7ii7 ,an id5tification ( ! loans ( ! borr[] t are eligible ,f$]al loans4 7iii7 ,) respect to ea* su* eligible ,f$]al loan1 ! numb] ( mon?ly paym5ts on su* loan t qualify z a mon?ly paym5t "u p>agraph 7#a77;,a71 & ! e/imat$ numb] ( mon?ly paym5ts "u p>agraph 7#a77;,a7 rema9+ on su* loan be=e ! borr[] may be eligible = loan =giv5ess "u ?is subsection4 7iv7 ,) respect to ea* loan ( ! borr[] t is n eligible = loan =giv5ess "u ?is subsection1 an explanation ( :y ! loan is n s eligible & in/ructions on :at1 if any?+1 ! borr[] may d to make ! loan s eligible4 7v7 ,in/ructions = ! submission ( any =ms associat$ ) su* loan =giv5ess1 & an ability = ! borr[] to use ! portal to electronically sign & submit su* =ms4 7,b7 ,employ]s ,! ,secret>y %all ensure t an employ] ( a borr[] has ! ability to electronically sign & submit any =ms associat$ ) loan =giv5ess "u ?is subsection4 7,c7 ,in=mation ,! ,secret>y %all ensure t any in=mation provid$ ?r\gh ! onl9e portal describ$ 9 ?is p>agraph-- 7i7 is up-to-date in=mation2 & 7ii7 is provid$ 9 a writt5 =mat1 ?r\gh email or regul> mail1 if s reque/$ by ! borr[] or employ]4 7#h7 ,reports 7,a7 ,f9al report on loan cancellation ,n lat] ?an #ahj days aft] ! date ( enactm5t ( ! ,public ,s]vice ,rew>d ,act1 ! ,secret>y %all submit to ! au?oriz+ committees & make publicly available a f9al report on loan cancellation "u ?is subsection on & be=e su* date ( enactm5t1 includ+-- 7i7 ! numb] ( borr[]s :o receiv$ loan cancellation "u ?is subsection 7z 9 effect on ! day be=e su* date ( enactm5t7 on or be=e su* date ( enactm5t1 & ! numb] & p]c5tage ( su* borr[]s ^: application = su* loan cancellation _h be5 previ\sly d5i$ be=e receiv+ su* cancellation2 7ii7 ! total numb] ( borr[]s ^: application = loan cancellation "u ?is subsection 7z 9 effect on ! day be=e su* date ( enactm5t7 t 0 submitt$ on or be=e su* date ( enactm5t 0 d5i$1 & a description ( :y ea* su* application 0 s d5i$2 7iii7 ! numb] ( borr[]s describ$ 9 clause 7ii7 :o contact$ ! ,secret>y 7on or be=e su* date ( enactm5t7 to det]m9e h[ to qualify = su* loan cancellation or = loan cancellation "u ! tempor>y exp&$ ,,pslf program2 & 7iv7 a li/ ( reasons :y c]ta9 paym5ts made on eligible ,f$]al ,direct loans did n qualify z "o ( ! mon?ly paym5ts describ$ 9 p>agraph 7#a77;,a7 7z su* p>agraph 0 9 effect on ! day be=e su* date ( enactm5t74 7,b7 ,annual report on loan =giv5ess ,beg9n+ 9 fiscal ye> #bjbd & annually !reaft]1 ! ,secret>y %all submit to ! au?oriz+ committees an annual report ) respect to ! prec$+ fiscal ye>1 on-- 7i7 ! numb] ( borr[]s :o receiv$ loan =giv5ess "u ?is subsection aft] ! date ( enactm5t ( ! ,public ,s]vice ,rew>d ,act2 7ii7 ! numb] & p]c5tage ( borr[]s describ$ 9 clause 7i7 ^: application = loan cancellation "u ?is subsection 7z 9 effect on ! day be=e su* date ( enactm5t7 0 d5i$ on or be=e su* date ( enactm5t2 & 7iii7 ! numb] & p]c5tage ( borr[]s ^: application = loan =giv5ess "u ?is subsection 0 d5i$1 includ+-- 7,i7 a description ( :y ea* su* application 0 s d5i$2 & 7,,ii7 :e!r ea* su* borr[] _h1 on or be=e su* date ( enactm5t1 submitt$ an application = loan cancellation "u ?is subsection 7z 9 effect on ! day be=e su* date ( enactm5t7 t 0 d5i$4 4 #c4 ,au?orization ( disclosure by ,secret>y ( ! ,treasury 7a7 ,9 g5]al ,section #fajc7l77#ac7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+ new subp>agraph3 7,g7 ,public s]vice loan =giv5ess ,! ,secret>y %all1 ^u writt5 reque/ f ! ,secret>y ( ,education1 disclose to any au?oriz$ p]son1 only = ! purpose ( 7& to ! ext5t necess>y 97 dis*>g+ loans1 ma9ta9+ ! public s]vice jobs database1 & ent]+ into data mat*+ agreem5ts "u section #dee7m7 ( ! ,high] ,education ,act ( #aife1 ! foll[+ return in=mation f returns 7= any taxable ye> specifi$ by ! ,secret>y ( ,education z relevant to su* purpose7 ( an individual3 7i7 ,! return in=mation describ$ 9 clauses 7i7 & 7vi7 ( subp>agraph 7,a74 7ii7 ,! employ] id5tification numb] ( ea* employ] employ+ ! individual dur+ a specifi$ taxable ye>4 7iii7 ,v]ification ( :e!r an individual 0 employ$ by an employ] dur+ a specifi$ taxable ye>4 7iv7 ,! "n ( ea* employ] employ+ ! individual dur+ a specifi$ taxable ye>4 7v7 ,! type indicator ( ! employ] employ+ ! individual dur+ a specifi$ taxable ye>4 4 7b7 ,con=m+ am5dm5ts 7#a7 ,section #fajc7p7 ( su* ,code is am5d$-- 7,a7 9 p>agraph 7#c77;,a71 by ins]t+ 7#ac77;,g71 be=e 7#ad71 & 7,b7 9 p>agraph 7#d7 by ins]t+ 7#ac77;,g71 aft] 7#ac77;,d77i71 ea* place x appe>s4 7#b7 ,section #gbac7;a77#b7 ( su* ,code is am5d$ by ins]t+ 7#ac77;,g71 aft] 7#aj71 7#ab714 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to disclosures made on or aft] ! date ( ! enactm5t ( ?is ,act4