; and (iii) failure to provide such accurate information will likely result in significant penalties, default, or collections proceedings. . 6. Withheld amounts included on W–2 (a) In general Section 6051(a) of the Internal Revenue Code of 1986 is amended by striking and at the end of paragraph (14), by striking the period at the end of paragraph (15) and inserting , and , and by inserting after paragraph (14) the following new paragraph: (16) the total amount deducted and withheld under the IDEA Loan Repayment Program established under chapter 1 of subpart 2 of part J of title IV of the Higher Education Act of 1965. . (b) Effective date The amendments made by this section shall apply to amounts deducted and withheld after the date of the enactment of this Act. 7. Disclosure of return information for purposes of IDEA Loan Repayment Program (a) In general Section 6103(l) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (23) Disclosure of return information to Department of Education for purposes of administering IDEA Loan Repayment Program (A) In general The Secretary shall, upon written request, disclose to the Department of Education such return information as is necessary for purposes of carrying out the IDEA Loan Repayment Program established under subpart 2 of part J of the Higher Education Act of 1965. (B) Restriction on disclosure Return information disclosed under subparagraph (A) may be used by officers, employees, and contractors of the Department of Education only for purposes of, and to the extent necessary in— (i) determining income-based repayment obligations under the IDEA Loan Repayment Program, and (ii) determining amounts deducted and withheld, and amounts paid concurrently with quarterly estimated taxes, under the IDEA Loan Repayment Program. . (b) Effective date The amendments made by this section shall take effect on the date of the enactment of this Act. 8. Sense of Congress It is the sense of Congress that any loan repayment or forgiveness