(ii) 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 this subparagraph only to the extent authorized by section 6103(l)(13) of such Code. (B) Borrower notification Not later than 30 days after a borrower makes the 6th payment required for the loan rehabilitation described in subparagraph (A), the Secretary shall notify the borrower of the process under subparagraph (C) with respect to such loan. (C) Secretary's automatic enrollment With respect to each borrower who has made the 9th payment required for the loan rehabilitation described in subparagraph (A) and is eligible for the income-based repayment plan under section 493C(c), the Secretary shall, as soon as practicable after such payment, provide the borrower with the income-based repayment plan. (D) Opt-out A borrower of a loan made under this part shall have the right to opt out of the procedures under this paragraph. (E) Procedures The Secretary shall establish procedures as are necessary to effectively implement this paragraph. . (b) Effective date The amendments made by subsection (a) shall— (1) take effect as soon as the Secretary of Education determines practicable after the Secretary finalizes the procedures under section 107