; and (C) through the institution of higher education that made the loan from its student loan fund established under part E of such title ( 20 U.S.C. 1087aa et seq.), to assume the obligation to repay the qualified loan amount for such loan. (2) Order of loan discharge With respect to an individual with at least 2 eligible Federal loans, the Secretary shall discharge the loans of the individual as follows (except as otherwise indicated by the individual): (A) In the case in which the individual has loans with different rates of interest, the loans should be discharged in descending order by rate of interest. (B) In the case in which the individual has loans with the same rates of interest, the loans should be discharged in descending order by amount of outstanding principal. (d) Exclusion from taxable income For purposes of the Internal Revenue Code of 1986, in the case of an individual, gross income does not include any amount which (but for this subsection) would be includible in gross income by reason of the discharge (in whole or in part) of any loan if such discharge was pursuant to this part. (e) Taxpayer information (1) In general The Secretary of the Treasury may, upon written request from the Secretary of Education, disclose to officers and employees of the Department of Education return information with respect to a taxpayer who has received eligible Federal loans that are outstanding on the date described in subsection (b)(1)(B). Such return information shall be limited to— (A) taxpayer identity information with respect to such taxpayer; (B) the filing status of such taxpayer