; or (ii) for whom the Secretary selected an income-contingent repayment plan under section 428(m)(1). (C) 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 subparagraph (A) only to the extent authorized by section 6103(l)(13) of such Code. (D) Other requirements The procedures established by the Secretary under this paragraph shall be consistent with the requirements of paragraphs (1) through (7), except as otherwise provided in this paragraph. . 106. 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) establishing the appropriate income-contingent repayment amount in connection with an applicable student loan; (ii) establishing the appropriate repayment amount under an applicable income-driven repayment plan 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(f)(1)(A) of the Higher Education Act of 1965 ( 20 U.S.C. 1087e(e) ; 1098e(f)), borrowers who are enrolled in such a plan