shall be made at such time, and in such form and manner, as the Secretary may by regulation prescribe. . (b) Clerical amendment The table of sections for subpart B of part III of subchapter A of chapter 61 of such Code is amended by adding at the end the following new item: Sec. 6050X. Disclosures required with respect to net tuition. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. 5. Federal Pell Grant Program funding Section 401(b)(7)(iv) of the Higher Education Act of 1965 ( 20 U.S.C. 1070a(b)(7)(iv) )— (1) in subclause (XI), by striking the period at the end and inserting a comma