; 1060 et seq.; 1136a et seq.) at the request of an institution of higher education or other grant recipient as a result of a qualifying emergency, for the period beginning on the first day of the qualifying emergency and ending on September 30 of the fiscal year following the end of the qualifying emergency. (c) Reports Not later than 180 days after the date of enactment of this Act, and every 180 days thereafter for the duration of the period beginning on the first day of the qualifying emergency and ending on September 30 of the fiscal year following the end of the qualifying emergency, the Secretary shall submit to the authorizing committees (as defined in section 103 of the Higher Education Act of 1965 ( 20 U.S.C. 1003 )) a report that identifies each institution of higher education or other grant recipient that received a modification under this section. 100114. Service obligations for teachers (a) Teach grants For the purposes of section 420N of the Higher Education Act of 1965 ( 20 U.S.C. 1070g–2 ), during a qualifying emergency, the Secretary— (1) may modify the categories of extenuating circumstances under which a recipient of a grant under subpart 9 of part A of title IV of such Act who is unable to fulfill all or part of the recipient’s service obligation may be excused from fulfilling that portion of the service obligation; and (2) shall consider teaching service that, as a result of a qualifying emergency, is part-time or temporarily interrupted to be full-time service and to fulfill the service obligations under section 420N. (b) Teacher loan forgiveness Notwithstanding section 428J or 460 of the Higher Education Act of 1965 ( 20 U.S.C. 1078–10 ; 1087j), the Secretary shall waive the requirements under such sections that years of teaching service shall be consecutive if— (1) the teaching service of a borrower is temporarily interrupted due to a qualifying emergency