Prohibition and unauthorized use (i) In general Individual data collected under this paragraph shall not be used for any purpose not specifically authorized by Federal law. (ii) Penalties for unauthorized disclosure of data Any individual who willfully discloses information provided under this paragraph, in any manner to an entity not entitled to receive the information, shall be fined under title 18, United States Code, imprisoned not more than 5 years, or both. (E) Use or disclosure of information by the secretary of education The Secretary of Education may use or disclose information provided under this paragraph only for purposes of collecting the debts owed on the loans described in subparagraph (A). (F) Reimbursement of HHS costs The Secretary of Education shall reimburse the Secretary, in accordance with subsection (k)(3), for the costs incurred by the Secretary in furnishing the information requested under this paragraph. (G) Compliance with FERPA In carrying out this paragraph, the Secretary and Secretary of Education shall not share any personally identifiable information and shall act in accordance with section 444 of the General Education Provisions Act ( 20 U.S.C. 1232g , commonly known as the Family Educational Rights and Privacy Act of 1974 ). . 6. Disclosure of return information for purposes of IDEA loan repayment program (a) In general Subsection (l) of section 6103 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (23) Disclosure of return information to department of education for purposes of administering IDEA loan repayment program (A) In general The Secretary shall, upon written request, disclose to the Department of Education such return information as is necessary for purposes of carrying out the IDEA Loan Repayment Program established under subpart 2 of part J of the Higher Education Act of 1965. (B) Restriction on disclosure Return information disclosed under subparagraph (A) may be used by officers, employees, and contractors of the