; except that, institutions which are taxable under this chapter (other than by reason of section 511) may not participate in such program. (D) Program period The program established under this paragraph shall apply to expenses for academic periods beginning during the 5-year period which begins on the date which is 1 year after the date of the enactment of this paragraph. (E) Payments not treated as resources for financial aid Payments made under this paragraph shall not be treated as resources for purposes of determining the amount of any financial aid which is funded in whole or part with Federal funds. Payments under the program shall not be made in a manner that would reduce the State, private, or institutional aid available to an eligible student. (F) Notice of program Educational institutions participating in the program established under this paragraph shall provide appropriate notices to parents and students of the option of payments under such program. Such notices shall not be considered tax advice for purposes of any Federal law or regulation. (G) Reporting The Secretary of the Treasury and the Secretary of Education shall jointly submit annual reports to Congress on the program established under this subsection, together with any recommendations with respect to such program. . (d) Conforming amendment Section 6211(b)(4)(A) of such Code is amended by inserting or (j)(6) after subsection (i)(6) . (e) Increased public awareness of American Opportunity Tax Credit (1) In general The Secretary of the Treasury, or the Secretary’s delegate, in consultation with the Secretary of Education, shall establish a taxpayer awareness program to inform the taxpaying public of the availability of the American Opportunity Tax Credit allowed under section 25A of the Internal Revenue Code of 1986. Such public awareness program shall be designed to assure that individuals who may be eligible are informed of the availability of such credit and filing procedures. (2) Means of communications (A) In general The Secretary of