107 STAT. 564 PUBLIC LAW 103-66 —AUG. 10, 1993 "(13) DISCLOSURE OF RETURN INFORMATION TO CARRY OUT INCOME CONTINGENT REPAYMENT OF STUDENT LOANS.—
- (A) IN GENERAL. —The Secretary may, upon written
request from the Secretary of Education, disclose to officers and employees of the Department of Education return information with respect to a taxpayer who has received an applicable student loan and whose loan repayment amounts are based in whole or in part on the taxpayer's income. Such return information shall be limited to—
- (i) taxpayer identity information with respect to
such taxpayer, "(ii) the filing status of such taxpayer, and "(iii) the adjusted gross income of such taxpayer. "(B) RESTRICTION ON USE OF DISCLOSED INFORMA- TION.—Return information disclosed under subparagraph (A) may be used by officers and employees of the Department of Education only for the purposes of, and to the extent necessary in, establishing the appropriate income contingent repayment amount for an applicable student loan. "(C) APPLICABLE STUDENT LOAN.— For purposes of this paragraph, the term 'applicable student loan' means— "(i) any loan made under the program authorized under part D of title IV of the Higher Education Act of 1965, and "(ii) any loan made under part B or E of title IV of the Higher Education Act of 1965 which is in default and has been assigned to the Department of Education. "(D) TERMINATION. —This paragraph shall not apply to any request made after September 30, 1998." (b) CONFORMING AMENDMENTS. — 26 USC 6103. (1) So much of paragraph (4) of section 6103(m) as precedes subparagraph (B) thereof is amended to read as follows: "(4) INDIVIDUALS WHO OWE AN OVERPAYMENT OF FEDERAL PELL GRANTS OR WHO HAVE DEFAULTED ON STUDENT LOANS ADMINISTERED BY THE DEPARTMENT OF EDUCATION. — "(A) IN GENERAL. —Upon written request by the Secretary of Education, the Secretary may disclose the mailing address of any taxpayer— "(i) who owes an overpayment of a grant awarded to such taxpayer under subpart 1 of part A of title IV of the Higher Education Act of 1965, or "(ii) who has defaulted on a loan— "(I) made under part B, D, or E of title IV of the Higher Education Act of 1965, or "(II) made pursuant to section 3(a)(l) of the Migration and Refugee Assistance Act of 1962 to a student at an institution of higher education, for use only by officers, employees, or agents of the Department of Education for purposes of locating such taxpayer for purposes of collecting such overpayment or loan." (2) Subparagraph (B) of section 6103(m)(4) is amended— (A) in clause (i), lay striking "undei: part B" and inserting"underpartBorD;and (B) in clause (ii), by striking "under part E" and inserting "under subpart 1 or part A, or part D or E,";
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