; and (iii) ensure student data privacy and security in accordance with the most recent Federal standards developed by the National Institute of Standards and Technology. (C) Reporting Notwithstanding any other provision of this section, to the extent that another provision of this section requires the same reporting or collection of data that is required under this subsection, an institution of higher education (as defined in section 102), or the Secretary or Commissioner may use the reporting or data required for the postsecondary data system established pursuant to this subsection to satisfy both such requirements. (2) Data system elements (A) In general The Commissioner shall consult with institutions of higher education, individuals and organizations with expertise in data privacy and security, consumer protections, and other stakeholders in determining and, where appropriate, revising, data elements to be included in the postsecondary data system, in accordance with subparagraph (B). (B) Required elements Such postsecondary data system shall include, at a minimum, the following student-level data elements: (i) The student-level data elements necessary to calculate the information within any student-related surveys included in the Integrated Postsecondary Education Data System (IPEDS). (ii) The student-level data elements necessary to allow for reporting student enrollment, persistence, retention, transfer, and completion measures for all credential levels within and across institutions of higher education, and disaggregated by the following categories to allow for cross tabulation of data: (I) First-time enrollment status. (II) Attendance intensity, whether full-time or part-time. (III) Distance education enrollment status. (IV) Credential-seeking status. (V) Credential level. (VI) Race (as defined in section 153(3)(a) of the Education Sciences Reform Act (20 U.S.C. 9501(3)(a))). (VII) Age. (VIII) Gender. (IX) Program of study. (X) Military or veteran status, as determined made on receipt of veteran’s