[United States Statutes at Large, Volume 133, 116th Congress, 1st Session]
[From the U.S. Government Publishing Office, www.gpo.gov]


Public Law 116-91
116th Congress

An Act


 
To reauthorize mandatory funding programs for historically Black
colleges and universities and other minority-serving institutions, and
for other purposes. <>

Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled, <>
SECTION 1. <> SHORT TITLE; REFERENCES.

This Act may be cited as the ``Fostering Undergraduate Talent by
Unlocking Resources for Education Act'' or the ``FUTURE Act''.
SEC. 2. CONTINUED SUPPORT FOR MINORITY-SERVING INSTITUTIONS.

Section 371(b)(1)(A) of the Higher Education Act of 1965 (20 U.S.C.
1067q(b)(1)(A)) is amended by striking ``for each of the fiscal years
2008 through 2019.'' and all that follows through the end of the
subparagraph and inserting ``for fiscal year 2020 and each fiscal year
thereafter.''.
SEC. 3. SECURE DISCLOSURE OF TAX-RETURN INFORMATION TO CARRY OUT
THE HIGHER EDUCATION ACT OF 1965.

(a) In General.--Paragraph (13) of section 6103(l) of the Internal
Revenue Code of 1986 <>  is amended to read as
follows:
``(13) Disclosure of return information to carry out the
higher education act of 1965.--
``(A) Applications and recertifications for income-
contingent or income-based repayment.--The Secretary
shall, upon written request from the Secretary of
Education, disclose to any authorized person, only for
the purpose of (and to the extent necessary in)
determining eligibility for, or repayment obligations
under, income-contingent or income-based repayment plans
under title IV of the Higher Education Act of 1965 with
respect to loans under part D of such title, the
following return information from returns (for any
taxable year specified by the Secretary of Education as
relevant to such purpose) of an individual certified by
the Secretary of Education as having provided approval
under section 494(a)(2) of such Act (as in effect on the
date of enactment of this paragraph) for such
disclosure:
``(i) Taxpayer identity information.
``(ii) Filing status.
``(iii) Adjusted gross income.
``(iv) Total number of exemptions claimed, if
applicable.
``(v) Number of dependents taken into account
in determining the credit allowed under section
24.

[[Page 1190]]

``(vi) If applicable, the fact that there was
no return filed.
``(B) Discharge of loan based on total and permanent
disability.--The Secretary shall, upon written request
from the Secretary of Education, disclose to any
authorized person, only for the purpose of (and to the
extent necessary in) monitoring and reinstating loans
under title IV of the Higher Education Act of 1965 that
were discharged based on a total and permanent
disability (within the meaning of section 437(a) of such
Act), the following return information from returns (for
any taxable year specified by the Secretary of Education
as relevant to such purpose) of an individual certified
by the Secretary of Education as having provided
approval under section 494(a)(3) of such Act (as in
effect on the date of enactment of this paragraph) for
such disclosure:
``(i) The return information described in
clauses (i), (ii), and (vi) of subparagraph (A).
``(ii) The return information described in
subparagraph (C)(ii).
``(C) Federal student financial aid.--The Secretary
shall, upon written request from the Secretary of
Education, disclose to any authorized person, only for
the purpose of (and to the extent necessary in)
determining eligibility for, and amount of, Federal
student financial aid under a program authorized under
subpart 1 of part A, part C, or part D of title IV of
the Higher Education Act of 1965 the following return
information from returns (for the taxable year used for
purposes of section 480(a) of such Act) of an individual
certified by the Secretary of Education as having
provided approval under section 494(a)(1) of such Act
(as in effect on the date of enactment of this
paragraph) for such disclosure:
``(i) Return information described in clauses
(i) through (vi) of subparagraph (A).
``(ii) The amount of any net earnings from
self-employment (as defined in section 1402(a)),
wages (as defined in section 3121(a) or 3401(a)),
and taxable income from a farming business (as
defined in section 236A(e)(4)).
``(iii) Amount of total income tax.
``(iv) Amount of any credit allowed under
section 25A.
``(v) Amount of individual retirement account
distributions not included in adjusted gross
income.
``(vi) Amount of individual retirement account
contributions and payments to self-employed SEP,
Keogh, and other qualified plans which were
deducted from income.
``(vii) Amount of tax-exempt interest
received.
``(viii) Amounts from retirement pensions and
annuities not included in adjusted gross income.
``(ix) If applicable, the fact that any of the
following schedules (or equivalent successor
schedules) were filed with the return:
``(I) Schedule A.
``(II) Schedule B.

[[Page 1191]]

``(III) Schedule D.
``(IV) Schedule E.
``(V) Schedule F.
``(VI) Schedule H.
``(x) If applicable, the amount reported on
Schedule C (or an equivalent successor schedule)
as net profit or loss.
``(D) Additional uses of disclosed information.--
``(i) In general.--In addition to the purposes
for which information is disclosed under
subparagraphs (A), (B), and (C), return
information so disclosed may be used by an
authorized person, with respect to income-
contingent or income-based repayment plans, awards
of Federal student financial aid under a program
authorized under subpart 1 of part A, part C, or
part D of title IV of the Higher Education Act of
1965, and discharges of loans based on a total and
permanent disability (within the meaning of
section 437(a) of such Act), for purposes of--
``(I) reducing the net cost of
improper payments under such plans,
relating to such awards, or relating to
such discharges,
``(II) oversight activities by the
Office of Inspector General of the
Department of Education as authorized by
the Inspector General Act of 1978, and
``(III) conducting analyses and
forecasts for estimating costs related
to such plans, awards, or discharges.
``(ii) Limitation.--The purposes described in
clause (i) shall not include the conduct of
criminal investigations or prosecutions.
``(iii) Redisclosure to institutions of higher
education, state higher education agencies, and
designated scholarship organizations.--Authorized
persons may redisclose return information received
under subparagraph (C), solely for the use in the
application, award, and administration of
financial aid awarded by the Federal government or
awarded by a person described in subclause (I),
(II), or (III), to the following persons:
``(I) An institution of higher
education participating in a program
under subpart 1 of part A, part C, or
part D of title IV of the Higher
Education Act of 1965.
``(II) A State higher education
agency.
``(III) A scholarship organization
which is an entity designated (prior to
the date of the enactment of this
clause) by the Secretary of Education
under section 483(a)(3)(E) of such Act.
This <> clause
shall only apply to the extent that the taxpayer
with respect to whom the return information
relates provides written consent for such
redisclosure to the Secretary of Education.
``(E) Authorized person.-- <> For
purposes of this paragraph, the term `authorized person'
means, with respect

[[Page 1192]]

to information disclosed under subparagraph (A), (B), or
(C), any person who--
``(i) is an officer, employee, or contractor,
of the Department of Education, and
``(ii) is specifically authorized and
designated by the Secretary of Education for
purposes of such subparagraph (applied separately
with respect to each such subparagraph).
``(F) Joint returns.-- <> In
the case of a joint return, any disclosure authorized
under subparagraph (A), (B), or (C) with respect to an
individual shall be treated for purposes of this
paragraph as applying with respect to the taxpayer.''.

(b) Confidentiality of Return Information.--Section 6103(a)(3) of
such Code <> is amended by inserting ``, (13)''
after ``(12)''.

(c) Conforming Amendments.--
(1) Section 6103(p)(3)(A) of such Code is amended by
striking ``(13)''.
(2) Section 6103(p)(4) of such Code is amended by inserting
``, (13)'' after ``(l)(10)'' each place it appears.

(d) <>  Effective Date.--The amendments
made by this section shall apply to disclosures after the date of the
enactment of this Act.

(e) <>  Requirement To Designate the
Inspector General of the Department of Education as an Authorized
Person.--The Secretary of Education shall authorize and designate the
Inspector General of the Department of Education as an authorized person
under subparagraph (E)(ii) of section 6103(l)(13) of the Internal
Revenue Code of 1986 for purposes of subparagraphs (A), (B), and (C) of
such section.

(f) <> Report to Treasury.--The Secretary
of Education shall annually submit a written report to the Secretary of
the Treasury--
(1) regarding redisclosures of return information under
subparagraph (D)(iii) of section 6103(l)(13) of the Internal
Revenue Code of 1986, including the number of such
redisclosures; and
(2) regarding any unauthorized use, access, or disclosure of
return information disclosed under such section.

(g) <> Report to Congress.--The Secretary
of the Treasury (or the Secretary's designee) shall annually submit a
written report to Congress regarding disclosures under section
6103(l)(13) of the Internal Revenue Code of 1986, including information
provided to the Secretary under subsection (f).
SEC. 4. AUTOMATIC RECERTIFICATION OF INCOME.

(a) Income-Contingent Repayment.--
(1) In general.--Section 455(e) of the Higher Education Act
of 1965 (20 U.S.C. 1087e(e)) is amended by adding at the end the
following:
``(8) Automatic recertification.--
``(A) In general.--
<> The Secretary
shall establish and implement, with respect to any
borrower described in subparagraph (B), procedures to--
``(i) use return information disclosed under
section 6103(l)(13) of the Internal Revenue Code
of 1986, pursuant to approval provided under
section 494, to

[[Page 1193]]

determine the repayment obligation of the borrower
without further action by the borrower;
``(ii) allow the borrower (or the spouse of
the borrower), at any time, to opt out of
disclosure under such section 6103(l)(13) and
instead provide such information as the Secretary
may require to determine the repayment obligation
of the borrower (or withdraw from the repayment
plan under this subsection); and
``(iii) provide the borrower with an
opportunity to update the return information so
disclosed before the determination of the
repayment obligation of the borrower.
``(B) Applicability.--Subparagraph (A) shall apply
to each borrower of a loan made under this part who, on
or after the date on which the Secretary establishes
procedures under such subparagraph--
``(i) selects, or is required to repay such
loan pursuant to, an income-contingent repayment
plan; or
``(ii) recertifies income or family size under
such plan.''.
(2) Conforming amendment.--Section 455(e)(6) of the Higher
Education Act of 1965 (20 U.S.C. 1087e(e)(6)) is amended--
(A) by striking ``including notification of such
borrower'' and all that follows through ``that if a
borrower'' and inserting ``including notification of
such borrower, that if a borrower''; and
(B) by striking ``as determined using the
information described in subparagraph (A), or the
alternative documentation described in paragraph (3)''.

(b) Income-Based Repayment.--Section 493C(c) of the Higher Education
Act of 1965 (20 U.S.C. 1098e(c)) is amended--
(1) by striking ``The Secretary shall establish'' and
inserting the following:
``(1) In general.--The Secretary shall establish''; and
(2) by striking ``The Secretary shall consider'' and
inserting the following:
``(2) Procedures for eligibility.--The Secretary shall--
``(A) consider'';
(3) by striking ``428C(b)(1)(E).'' and inserting the
following: ``428C(b)(1)(E); and
``(B) carry out, with respect to borrowers of any
loan made under part D (other than an excepted PLUS loan
or excepted consolidation loan), procedures for income-
based repayment plans that are equivalent to the
procedures carried out under section 455(e)(8) with
respect to income-contingent repayment plans.''.
SEC. 5. AUTOMATIC INCOME MONITORING PROCEDURES AFTER A TOTAL AND
PERMANENT DISABILITY DISCHARGE.

Section 437(a) of the Higher Education Act of 1965 (20 U.S.C.
1087(a)) is amended by adding at the end the following:
``(3) Automatic income monitoring.--
``(A) <>  In general.--The
Secretary shall establish and implement, with respect to
any borrower described in subparagraph (B), procedures
to--

[[Page 1194]]

``(i) use return information disclosed under
section 6103(l)(13) of the Internal Revenue Code
of 1986, pursuant to approval provided under
section 494, to determine the borrower's continued
eligibility for the loan discharge described in
subparagraph (B);
``(ii) allow the borrower, at any time, to opt
out of disclosure under such section 6103(l)(13)
and instead provide such information as the
Secretary may require to determine the borrower's
continued eligibility for such loan discharge; and
``(iii) provide the borrower with an
opportunity to update the return information so
disclosed before determination of such borrower's
continued eligibility for such loan discharge.
``(B) Applicability.--Subparagraph (A) shall apply--
``(i) to each borrower of a loan that is
discharged due to the total and permanent
disability (within the meaning of this subsection)
of the borrower; and
``(ii) <>  during the
period beginning on the date on which such loan is
so discharged and ending on the first day on which
such loan may no longer be reinstated.''.
SEC. 6. PROCEDURE AND REQUIREMENTS FOR REQUESTING TAX RETURN
INFORMATION FROM THE INTERNAL REVENUE SERVICE.

(a) In General.--Part G of title IV of the Higher Education Act of
1965 (20 U.S.C. 1088 et seq.) is amended by adding at the end the
following:
``SEC. 494. <>  PROCEDURE AND REQUIREMENTS
FOR REQUESTING TAX RETURN INFORMATION FROM
THE INTERNAL REVENUE SERVICE.

``(a) Notification and Approval Requirements.--
``(1) Federal student financial aid.--In the case of any
written or electronic application under section 483 by an
individual for Federal student financial aid under a program
authorized under subpart 1 of part A, part C, or part D, the
Secretary, with respect to such individual and any parent or
spouse whose financial information is required to be provided on
such application, shall--
``(A) notify such individuals that--
``(i) if such individuals provide approval
under subparagraph (B), the Secretary will have
the authority to request that the Secretary of the
Treasury disclose return information of such
individuals to authorized persons (as defined in
section 6103(l)(13) of the Internal Revenue Code
of 1986) for the relevant purposes described in
such section; and
``(ii) the failure to provide such approval
for such disclosure will result in the Secretary
being unable to calculate eligibility for such aid
to such individual; and
``(B) require, as a condition of eligibility for
such aid, that such individuals affirmatively approve
the disclosure described in subparagraph (A)(i).
``(2) Income-contingent and income-based repayment.--

[[Page 1195]]

``(A) New applicants.--In the case of any written or
electronic application by an individual for an income-
contingent or income-based repayment plan for a loan
under part D, the Secretary, with respect to such
individual and any spouse of such individual, shall--
``(i) provide to such individuals the
notification described in paragraph (1)(A)(i);
``(ii) require, as a condition of eligibility
for such repayment plan, that such individuals--
``(I) affirmatively approve the
disclosure described in paragraph
(1)(A)(i) and agree that such approval
shall serve as an ongoing approval of
such disclosure until the date on which
the individual elects to opt out of such
disclosure under section 455(e)(8) or
the equivalent procedures established
under section 493C(c)(2)(B), as
applicable; or
``(II) provide such information as
the Secretary may require to confirm the
eligibility of such individual for such
repayment plan.
``(B) Recertifications.--With respect to the first
written or electronic recertification (after the date of
the enactment of the FUTURE Act) of an individual's
income or family size for purposes of an income-
contingent or income-based repayment plan (entered into
before the date of the enactment of the FUTURE Act) for
a loan under part D, the Secretary, with respect to such
individual and any spouse of such individual, shall meet
the requirements of clauses (i) and (ii) of subparagraph
(A) with respect to such recertification.
``(3) Total and permanent disability.--In the case of any
written or electronic application by an individual for a
discharge of a loan under this title based on total and
permanent disability (within the meaning of section 437(a)) that
requires income monitoring, the Secretary shall--
``(A) provide to such individual the notification
described in paragraph (1)(A)(i); and
``(B) require, as a condition of eligibility for
such discharge, that such individual--
``(i) affirmatively approve the disclosure
described in paragraph (1)(A)(i) and agree that
such approval shall serve as an ongoing approval
of such disclosure until the earlier of--
``(I) the date on which the
individual elects to opt out of such
disclosure under section 437(a)(3)(A);
or
``(II) the first day on which such
loan may no longer be reinstated; or
``(ii) provide such information as the
Secretary may require to confirm the eligibility
of such individual for such discharge.

``(b) Limit on Authority.--The Secretary shall only have authority
to request that the Secretary of the Treasury disclose return
information under section 6103(l)(13) of the Internal Revenue Code of
1986 with respect to an individual if the Secretary of Education has
obtained approval under subsection (a) for such disclosure.''.

[[Page 1196]]

(b) <>  Conforming Amendment.--Section 484(q) of the
Higher Education Act of 1965 (20 U.S.C. 1091(q)) is repealed.
SEC. 7. INCREASED FUNDING FOR FEDERAL PELL GRANTS.

Section 401(b)(7)(A)(iv) of the Higher Education Act of 1965 (20
U.S.C. 1070a(b)(7)(A)(iv)) is amended--
(1) in subclause (X), by striking ``$1,430,000,000'' and
inserting ``$1,455,000,000''; and
(2) in subclause (XI), by striking ``$1,145,000,000'' and
inserting ``$1,170,000,000''.
SEC. 8. REPORTS ON IMPLEMENTATION.

(a) In General.--Not later than each specified date, the Secretary
of Education and the Secretary of the Treasury shall issue joint reports
to the Committees on Health, Education, Labor, 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
this Act. Each such report shall include, as applicable--
(1) <>  an update on the status of
implementation of the amendments made by this Act;
(2) <>  an evaluation of how such
implementation had affected the processing of applications for
Federal student financial aid, applications for income-based
repayment and income-contingent repayment, and applications for
discharge of loans under title IV of the Higher Education Act of
1965 (20 U.S.C. 1070 et seq.) based on total and permanent
disability; and
(3) implementation issues and suggestions for potential
improvements.

(b) Specified Date. <> --For
purposes of subsection (a), the term ``specified date'' means--
(1) the date that is 90 days after the date of the enactment
of this Act;
(2) the date that is 120 days after the first day that the
disclosure process established under section 6103(l)(13) of the
Internal Revenue Code of 1986, as amended by section 3(a) of
this Act, is operational and accessible to officers, employees,
and contractors of the Department of Education (as specifically
authorized and designated by the Secretary of Education); and

[[Page 1197]]

(3) the date that is 1 year after the report date described
in paragraph (2).

Approved December 19, 2019.

LEGISLATIVE HISTORY--H.R. 5363:
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CONGRESSIONAL RECORD, Vol. 165 (2019):
Dec. 10, considered and passed House and Senate.
DAILY COMPILATION OF PRESIDENTIAL DOCUMENTS (2019):
Dec. 19, Presidential statement.