; and (B) authorizing the Secretary of the Treasury to disclose to the head of the agency information limited to describing whether the applicant has a seriously delinquent tax debt. (2) Impact on determination of financial stability The head of any executive agency, in evaluating any application for a grant offered by the agency, shall consider a certification under paragraph (1)(A) that the grant applicant has a seriously delinquent tax debt to be definitive proof that the applicant is high-risk and shall— (A) decline the grant application; (B) ensure that the applicant does not receive any future grant offered by the agency; and (C) in the case of an applicant that has, as of the date on which the grant application is denied under subparagraph (A), an existing grant previously awarded by the agency, take appropriate measures under guidelines issued by the Office of Management and Budget pursuant to paragraph (5) for enhanced oversight of the applicant. (3) Debarment (A) Requirement Except as provided in subparagraph (B), the head of an executive agency shall initiate a suspension or debarment proceeding against a grant applicant after receiving a grant application from such applicant if— (i) such application contains a certification (as required under paragraph (1)(A)) that such applicant has a seriously delinquent tax debt