; and (2) by adding at the end the following new paragraph: (2) Any past-due legally enforceable debt owed by an individual to the Department of Education under a program administered by the Secretary of Education under title IV of the Higher Education Act of 1965 ( 20 U.S.C. 1070 et seq.) shall not be subject to notification under paragraph (1), and any refund of Federal taxes paid by the individual shall not be subject to reduction under subsection (c) for such debt. . (c) Prohibition on wage garnishment Section 3720D(a) of title 31, United States Code, is amended— (1) by striking Notwithstanding and inserting: (1) Except as provided in paragraph (2) and notwithstanding