to institutions of higher education, State higher education agencies, and designated scholarship organizations Authorized persons may redisclose return information received under subparagraph (C), solely for the use in the application, award, and administration of financial aid awarded by the Federal Government or awarded by a person described in subclause (I), (II), or (III), to the following persons: (I) An institution of higher education participating in a program under subpart 1 of part A, part C, or part D of title IV of the Higher Education Act of 1965. (II) A State higher education agency. (III) A scholarship organization which is an entity designated (prior to the date of the enactment of this clause) by the Secretary of Education under section 483(a)(3)(E) of such Act. This clause shall only apply to the extent that the taxpayer with respect to whom the return information relates provides written consent for such redisclosure to the Secretary of Education. (E) Authorized person For purposes of this paragraph, the term authorized person means, with respect to information disclosed under subparagraph (A), (B), or (C), any person who— (i) is an officer, employee, or contractor, of the Department of Education, and (ii) is specifically authorized and designated by the Secretary of Education for purposes of such subparagraph (applied separately with respect to each such subparagraph). (F) Joint returns In the case of a joint return, any disclosure authorized under subparagraph (A), (B), or (C) with respect to an individual shall be treated for purposes of this paragraph as applying with respect to the taxpayer. . (b) Confidentiality of return information Section 6103(a)(3) of such Code is amended by inserting , (13) after (12) . (c) Conforming amendments (1) Section 6103(p)(3)(A) of such Code is amended by striking (13) . (2) Section 6103(p)(4) of such Code is amended by inserting , (13) after (l)(10) each place it appears. (d) Effective date The amendments made by this section shall apply to disclosures made