; and (B) by striking paragraph (2). 304. Automatic enrollment into income-based repayment for borrowers who are delinquent on loans and for borrowers who rehabilitate defaulted loans (a) Notification and automatic enrollment procedures Section 455(d) ( 20 U.S.C. 1087e(d) ), as amended by section 103 and 302, is further amended by adding at the end the following: (9) Notification and automatic enrollment procedures for borrowers who are delinquent on loans (A) Authority to obtain income information (i) In general In the case of any borrower who is at least 60 days delinquent on a loan made under this part, the Secretary may obtain such information as is reasonably necessary regarding the income and family size of the borrower (and the borrower's spouse, if applicable). (ii) Availability of returns and return information Returns and return information (as defined in section 6103 of the Internal Revenue Code of 1986) may be obtained under this subparagraph only to the extent authorized by section 6103(l)(13) of such Code. (B) Borrower notification With respect to each borrower of a loan made under this part who is at least 60 days delinquent on such loan and who has not been subject to the procedures under this paragraph for such loan in the preceding 120 days, the Secretary shall, as soon as practicable after such 60-day delinquency, provide to the borrower the following: (i) Notification that the borrower is at least 60 days delinquent on at least 1 loan under this part, and a description of all delinquent loans under this part, and nondelinquent loans under this part, of the borrower. (ii) A brief description of the repayment plans for which the borrower is eligible and the borrower's loans made under this part, and loans made, insured, or guaranteed under part B or E, that may be eligible for such plans, based on information available to the Secretary. (iii) Clear and simple instructions on how to select the repayment plans. (iv) The amount of monthly payments for the loans made under this part, and any loans