; (2) compare the borrower’s actual monthly payment amount with the monthly payment amount borrowers would have using family size information derived from tax returns; and (3) use data from more than one year, where possible, to analyze how much family size changes over time. (c) Definition The term income-driven repayment plan has the meaning given the term in section 455(d)(8) of the Higher Education Act of 1965, as amended by this Act. 6. Disclosure of tax return information to carry out certain higher education loan programs (a) In general Paragraph (13) of section 6103(l) of the Internal Revenue Code of 1986 is amended to read as follows: (13) Disclosure of returns and return information for purposes of student loan administration (A) In general The Secretary, subject to such requirements and conditions as the Secretary may prescribe, shall upon written request from the Secretary of Education disclose to officers and employees of the Department of Education returns and return information with respect to a taxpayer who has received an applicable student loan. (B) Restriction on use of disclosed information Return information disclosed under subparagraph (A) may be used by officers and employees of the Department of Education only for the purposes of, and to the extent necessary for purposes of— (i) carrying out income monitoring under section 437(a) of the Higher Education Act of 1965 ( 20 U.S.C. 1087(a) ), (ii) establishing the appropriate income contingent repayment amount in connection with an applicable student loan, (iii) establishing the appropriate repayment amount under an applicable income-driven repayment plan (as defined in section 455(d)(8) of such Act ( 20 U.S.C. 1087e(d) )) in connection with an applicable student loan for— (I) borrowers who have selected such a plan, and (II) in the case of any recertification under section 455(e)(8) or 493C(c)(2)(B) of the Higher Education Act of 1965 ( 20 U.S.C. 1087e(e)