Page:United States Statutes at Large Volume 94 Part 2.djvu/1326

 94 STAT. 2604

PUBLIC LAW 96-499—DEC. 5, 1980

TITLE III—STUDENT LOAN PROGRAMS SAVINGS ACHIEVED

SEC. 301. For other provisions of law which reduce spending for fiscal year 1981 in satisfaction of the reconciliation requirements imposed by sections 3(a)(2) and 3(a)(18) of H. Con. Res. 307 (96th Congress), see the Education Amendments of 1980 (Public Law Ante, p. 1367.

96-374). DISCLOSURE OF LOCATION OF BORROWERS WHO HAVE DEFAULTED ON STUDENT LOANS

26 USC 6103.

SEC. 302. (a) Paragraph (4) of section 6103(m) of the Internal Revenue Code of 1954 (relating to individuals who have defaulted on student loans) is amended to read as follows: "(4) INDIVIDUALS WHO HAVE DEFAULTED ON STUDENT LOANS.—

20 USC 1071, 22 USC 2602.

"(A) IN GENERAL.—Upon written request by the Secretary of Education, the Secretary may disclose the mailing address of any taxpayer who has defaulted on a loan— "(i) made under part B 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 loan. "(B) DISCLOSURE TO EDUCATIONAL INSTITUTIONS, ETC.—Any

20 USC 1071. 20 USC 1088.

26 USC 7213.

26 USC 6103. Effective date. 26 USC 6103

mailing address disclosed under subparagraph (A)(i) may be disclosed by the Secretary of Education to— "(i) any lender, or any State or nonprofit guarantee agency, which is participating under part B of title IV of the Higher Education Act of 1965, or "(ii) any educational institution with which the Secretary of Education has an agreement under part E of title IV of such Act, for use only by officers, employees, or agents of such lender, guarantee agency, or institution whose duties relate to the collection of student loans for purposes of locating individuals who have defaulted on student loans made under such loan programs for purposes of collecting such loans.'*. (b) The first sentence of section 7213(a)(2) of such Code (relating to unauthorized disclosure of information by State and other employees) is amended to read as follows^ "It shall be unlawful for any person (not described in paragraph (1)) willfully to disclose to any person, except as authorized in this title, any return or return information (as defined in section 6103(b)) acquired by him or another person under subsection (d), (1)(6) or (7), or (m)(4) of section 6103.". (g) The amendments made by subsections (a) and (b) of this section gjjj^ii i ^ g gfpegt Qn ^jje date of the enactment of this Act.

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