than 120 days prior to the first disclosure of any type of return information under subparagraph (A)(vii) or (B)(xv) with respect to which such a notification has not been previously made. (ii) Public notice and comment There shall be a public notice and comment period beginning not less than 60 days prior to the first disclosure of any type of return information under subparagraph (A)(vii) or (B)(xv) with respect to which such a notification has not been previously made, subsequent to the period allotted for Congressional comment under clause (i). (E) Notification of taxpayers The Secretary of Education may not submit a written request under this paragraph with respect to any taxpayer unless such Secretary has advised such taxpayer that such Secretary has the authority to request that the Internal Revenue Service disclose under this section the tax return information of such taxpayer, and of parents and spouses who sign an application or request or a Master Promissory Note on behalf of such taxpayer. (F) Additional restriction on disclosure to contractors For purposes of this paragraph, the Secretary shall not consider any contractors to be specifically authorized and designated by the Secretary of Education with respect to a disclosure unless the Secretary of Education finds that no officer or employee can carry out the purpose for which such disclosure is requested. . (b) Confidentiality of return information Section 6103(a)(3) of such Code is amended by inserting , (13)(A), (13)(B) after (12) . (c) Conforming amendments Section 6103(p)(4) of such Code is amended— (1) by inserting (A), (13)(B) after (13) each place it occurs, and (2) by inserting , (13)(A), (13)(B) after (l)(10) each place it occurs. (d) Effective date The amendments made by this section shall apply to disclosures made under section 6103(l)(13) of the Internal Revenue Code of 1986 (as amended by this section) after the date of the enactment of this Act. 3. Reports on implementation (a) In general Not later than each specified date, the