; (3) the extent to which the Secretary and the Secretary of Health and Human Services have carried out the notification to borrowers required under subsection (c); and (4) recommendations on improving the implementation of this section to ensure increased borrower participation. 138. Treatment of PSLF (a) Exception for purposes of PSLF loan forgiveness Section 455(m)(1)(B) of the Higher Education Act of 1965 ( 20 U.S.C. 1087e(m)(1)(B) ) shall apply as if clause (i) were struck. (b) Health care practitioner In section 455(m)(3)(B)(i) of the Higher Education Act of 1965 ( 20 U.S.C. 1087e(m)(3)(B)(i) ), the term full-time professionals engaged in health care practitioner occupations includes an individual who— (1) has a full-time job as a health care practitioner; (2) provides medical services in such full-time job at a nonprofit hospital or public hospital or other nonprofit or public health care facility; and (3) is prohibited by State law from being employed directly by such hospital or other health care facility. D Protecting Students 141. Notifications and reporting relating to higher education (a) Notification of non-CARES Act flexibilities (1) Notice to Congress (A) In general Not later than two days before the date on which the Secretary grants a flexibility described in paragraph (4), the Secretary shall— (i) submit to the authorizing committees a written notification of the Secretary’s intent to grant such flexibility; and (ii) publish the notification on a publicly accessible website of the Department of Education. (B) Elements Each notification under subparagraph (A) shall— (i) identify the provision of law, regulation, or subregulatory guidance to which the flexibility will apply; (ii) identify any limitations on the flexibility, including any time limits; (iii) identify the statutory authority under which the flexibility is provided; (iv) identify the class of covered entities to which the flexibility will apply