; and (II) during which the Secretary determines whether a reinstatement of the obligation of, and resumption of collection on, such loan may be necessary. (C) Availability of returns and return information Returns and return information may be obtained under subparagraph (A)(i) only to the extent authorized by section 6103(l)(13) of the Internal Revenue Code of 1986. (D) Definition In this paragraph, the term returns and return information has the meaning given the term in section 6103 of the Internal Revenue Code of 1986. . 3. Notification and automatic enrollment procedures for borrowers who are delinquent on loans and for borrowers who rehabilitated defaulted loans (a) Amendments (1) Notification and automatic enrollment procedures Section 455(d) of the Higher Education Act of 1965 ( 20 U.S.C. 1087e(d) ) is amended by adding at the end the following: (6) 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 covered loan, 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 covered loan 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 covered loan, and a description of all delinquent covered loans, nondelinquent covered loans, and