; 1087a et seq.); and (II) any loan which is made under part E of such title IV ( 20 U.S.C. 1087aa et seq.) which is in default and has been assigned to the Department of Education. (ii) Exception For purposes of subparagraph (B)(iv), the term applicable student loan shall not include any loan made, insured, or guaranteed under part B of title IV of the Higher Education Act of 1965 ( 20 U.S.C. 1071 et seq.) unless such loan is in default and has been assigned to the Department of Education. (F) Income-driven repayment plan and income-based repayment plan For purposes of this paragraph— (i) the term income-based repayment plan means an income-based repayment plan described in section 493C of such Act ( 20 U.S.C. 1098e ); and (ii) the term income-driven repayment plan means— (I) an income-contingent repayment plan described in section 455(d)(1)(E) of the Higher Education Act of 1965 ( 20 U.S.C. 1087e(d)(1)(E) ); or (II) an income-based repayment plan. . (b) Conforming amendments (1) Section 6103(a)(3) of such Code is amended by inserting (13), after (12), . (2) Section 6103(p)(4) of such Code is amended— (A) by inserting (13), after (l)(10), each place it occurs; and (B) by inserting (13), after (10), in the third sentence thereof. (c) Effective date The amendments made by this section shall apply to disclosures made after the date of enactment of this Act. 107. Study and procedures on determining family size (a) In general The Secretary of Education, acting jointly with the Secretary of the Treasury, shall— (1) not later than 1 year after the date of enactment of this Act, publish, in the Federal Register, notice of the Secretary's intent to conduct a study on the effect of using data from the Internal Revenue Service such as personal exemptions, filing status, or child tax credits, as proxies for family size in an income-driven repayment plan, and invite public comment regarding the study