; and (II) during which the Secretary determines whether a reinstatement of the obligation of, and resumption of collection on, such loan may be necessary. (C) Borrower with no earned income In the case of a borrower whose information received under subparagraph (A) indicates that the borrower has no earned income for any year of such income-monitoring period, such borrower shall be treated as not having earned income in excess of the poverty line for such year. . 3. Notification and automatic enrollment procedures for borrowers who are delinquent on loans and for borrowers who rehabilitated defaulted loans (a) Amendments (1) Notification and automatic enrollment procedures Section 455(d) of the Higher Education Act of 1965 ( 20 U.S.C. 1087e(d) ) is amended by adding at the end the following: (6) Notification and automatic enrollment procedures for borrowers who are delinquent on loans (A) Authority to obtain income information In the case of any borrower who is at least 60 days delinquent on a covered loan, the Secretary shall submit a written request to the Secretary of the Treasury under section 6103(l)(13) of the Internal Revenue Code of 1986 for disclosure of information relating to income, tax filing status, and number of dependents of such borrower (and such borrower’s spouse, if applicable). (B) Borrower notification With respect to each borrower of a covered loan who is at least 60 days delinquent on such loan and who has not been subject to the procedures under this paragraph for such loan in the preceding 120 days, the Secretary shall, as soon as practicable after such 60-day delinquency, provide to the borrower the following: (i) Notification that the borrower is at least 60 days delinquent on at least 1 covered loan, and a description of all delinquent covered loans, nondelinquent covered loans, and noncovered loans of the borrower. (ii) A brief description of the repayment plans for which the borrower is eligible and the covered loans and noncovered loans of the borrower that may be eligible for