; and (V) producing aggregate statistics for reporting, research, or consumer information on the performance of programs or institutions of higher education participating in the programs under title IV of the Higher Education Act of 1965. Such term does not include the conduct of criminal investigations or prosecutions. (iii) Redisclosure to institutions of higher education, State higher education agencies, and designated scholarship organizations The Secretary of Education, and officers, employees, and contractors of the Department of Education, may disclose return information received under subparagraph (B), solely for the use in the application, award, and administration of Federal student financial aid, State aid, or aid awarded by eligible institutions or such entities as the Secretary of Education may designate, to the following persons: (I) An institution of higher education with which the Secretary of Education has an agreement under subpart 1 of part A, or part D or E, of title IV of the Higher Education Act of 1965. (II) A State higher education agency. (III) A scholarship organization which is designated by the Secretary of Education as of the date of the enactment of the Simplifying Financial Aid for Students Act of 2019 as an organization eligible to receive the information provided under this clause. The preceding sentence shall only apply to the extent that the taxpayer with respect to whom the return information relates provides consent for such disclosure to the Secretary of Education as part of the application for Federal student financial aid under title IV of the Higher Education Act of 1965. (D) Required notification periods (i) Notification to Congress The Secretary and the Secretary of Education shall issue joint notifications to the Committees on Finance and Health, Education, Labor, and Pensions of the Senate and the Committees on Ways and Means and Education and Labor of the House of Representatives not less than 120 days prior to the first disclosure of any type of return information