; 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. . (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.