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 program available under a Federal law outside of the Higher Education Act of 1965 ( 20 U.S.C. 1001 et seq.) to students with loans made under part D of title IV of the Higher Education Act of 1965 ( 20 U.S.C. 1087a et seq.) should be available to students with loans made under part J of such title of such Act.