repayment, under title IV of the Higher Education Act of 1965 ( 20 U.S.C. 1070 et seq.), in accordance with the amendments made by this Act, and (3) implementation issues and suggestions for potential improvements. (b) Specified date For purposes of subsection (a), the term specified date means— (1) the date that is 90 days after the date of the enactment of this Act, (2) the date that is 120 days after the first day that the disclosure process established under section 6103(l)(13) of the Internal Revenue Code of 1986, as amended by section 2(a) of this Act, is operational and accessible to officers, employees, and contractors of the Department of Education (as specifically authorized and designated by the Secretary of Education), and (3) the date that is 1 year after the report date described in paragraph (2).