to an individual not required to file a return under section 6012(a)(1) of the Internal Revenue Code of 1986 shall be treated as zero. . 4. Conforming changes to the Higher Education Act of 1965 (a) Loan forgiveness and cancellation for teachers (1) Loan forgiveness for teachers Section 428J of the Higher Education Act of 1965 ( 20 U.S.C. 1078–10 ) is amended— (A) in subsection (b), by inserting or for an IDEA loan made under part J, after or 428H,