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 determining income-based repayment obligations under the IDEA Loan Repayment Program. . (b) Effective date The amendments made by this section shall take effect on the date of enactment of this Act. 7. Exclusion for loan forgiveness of certain student loans (a) In general Paragraph (1) of section 108(f) of the Internal Revenue Code of 1986 is amended by striking any student loan if and all that follows and inserting any student loan if— (A) such discharge was pursuant to a provision of such loan under which all or part of the indebtedness of the individual would be discharged if the individual worked for a certain period of time in certain professions for any of a broad class of employers, or (B) such discharge was pursuant to section 499B(i) of the Higher Education Act of 1965 (relating to the cancellation of loan liability). . (b) Effective Date The amendment made by subsection (a) shall apply to discharges of indebtedness after the date of enactment of this Act.