; or (ii) recertifies income and family size under such plan. (B) Eligibility exception A borrower for whom adjusted gross income is unavailable because the borrower has been granted an extension on filing the borrower's income taxes or is undergoing an audit or examination by the Internal Revenue Service shall not automatically be eligible for the calculated monthly payment of $0 in accordance with paragraph (1)(D) during such period. When the extension, audit, or examination is completed, the Secretary shall resume consideration of the borrower for automatic recertification under the procedures described in paragraph (1), including subparagraph (D) of such paragraph (if applicable). (3) Availability of returns and return information Returns and return information (as defined in section 6103 of the Internal Revenue Code of 1986) may be obtained under paragraph (1)(A) only to the extent authorized by section 6103(l)(13) of such Code. . (b) Income-Contingent repayment Section 455(e) of the Higher Education Act of 1965 ( 20 U.S.C. 1087e(e) ) is amended— (1) in paragraph (3), by inserting , consistent with the procedures established under paragraph (8)(B)(iv) before the period at the end; and (2) by adding at the end the following: (8) Automatic recertification (A) In general Beginning as soon as the Secretary determines practicable after the Secretary finalizes the procedures under section 107 of the Affordable Loans for Any Student Act , the Secretary shall establish and implement procedures that allow the automatic recertification of income with respect to borrowers described in subparagraph (B). Such procedures shall, to the extent practicable, be the same procedures described in section 493C(f). (B) Applicability Subparagraph (A) shall apply to each borrower of a loan made under this part— (i) who, on or after the date on which the Secretary establishes procedures under such subparagraph, recertifies income and family size under such plan