; and (B) by inserting , (13)(A), (13)(B) after (l)(10) each place it occurs. (b) 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. 15. Notification of request for tax return information (a) In general Part G of title IV ( 20 U.S.C. 1088 et seq.) is amended by adding at the end the following: 494. Notification of request for tax return information The Secretary shall advise students and borrowers who submit an application for Federal student financial aid under this title or for the discharge of a loan based on permanent and total disability, as described in section 437(a), or who request an income-contingent or income-based repayment plan on their loan (as well as parents and spouses who sign such an application or request or a Master Promissory Note on behalf of those students and borrowers) that the Secretary has the authority to request that the Internal Revenue Service disclose their tax return information (as well as that of parents and spouses who sign such an application or request or a Master Promissory Note on behalf of those students and borrowers) to officers, employees, and contractors of the Department of Education as authorized under section 6103(1)(13) of the Internal Revenue Code of 1986, to the extent necessary for the Secretary to carry out this title. . (b) Conforming amendments related to student eligibility Section 484, as amended by sections 9, 10, and 12, is further amended— (1) by striking subsection (q); (2) by redesignating subsections (o), (p), (s), and (t) as subsections (n), (o), (p), and (q), respectively