loan were an investment under subsection (d) (even if such an investment would earn interest at a rate different than the rate earned by investments redeemed by the lending Trust Fund in order to make the loan). (3) (A) If in any month after a loan has been made to the Federal Disability Insurance Trust Fund under paragraph (1), the Managing Trustee determines that the assets of such Trust Fund are sufficient to permit repayment of all or part of any loans made to such Fund under paragraph (1), he shall make such repayments as he determines to be appropriate. (B) The full amount of all loans made under paragraph (1) shall be repaid at the earliest feasible date. (4) The Board of Trustees shall make a timely report to the Congress of any amounts transferred (including interest payments) under this subsection. . 5. Exclusion from gross income for discharge of student loan indebtedness under the Student Security Loan Forgiveness Program (a) In general Paragraph (1) of section 108(f) of the Internal Revenue Code of 1986 is amended to read as follows: (1) In general In the case of an individual, gross income does not include any amount which (but for this subsection) would be includible in gross income by reason of the discharge (in whole or in part) of any student loan if such discharge was pursuant to— (A) a provision of such loan under which all or part of the indebtedness of the individual would be discharged if the individual worked for a certain period of time in certain professions for any of a broad class of employers, or (B) the receipt of student loan forgiveness credits under section 455(r) of the Higher Education Act of 1965. . (b) Effective date The amendments made by this section shall apply to discharges of indebtedness on or after the date of the enactment of this Act.