; or (ii) withdrew from the eligible institution— (I) not more than 120 days before the closure of the eligible institution; or (II) if the Secretary determines an extension of the 120-day period described in subclause (I) is necessary due to exceptional circumstances related to the closure of the institution, during the extended period determined by the Secretary; (B) has one or more loans— (i) made under title IV of the Higher Education Act of 1965 ( 20 U.S.C. 1070 et seq.) for a program of study at the eligible institution described in subparagraph (A) ; and (ii) that have not been discharged by the Secretary pursuant to section 437(c)(1) or section 464(g)(1) of the Higher Education Act of 1965 ( 20 U.S.C. 1087(c)(1) ; 1087dd(g)(1)); and (C) during the 3-year period beginning on the date of the closure of the eligible institution described in subparagraph (A) , has not enrolled in any institution of higher education that participates in a program under title IV of the Higher Education Act of 1965 ( 20 U.S.C. 1070 et seq.). (3) Report Beginning on the date that is 3 years after the date of enactment of this Act and every 180 days thereafter, the Secretary shall report to the authorizing committees the number of loans discharged in accordance with this subsection, and any amounts recovered by the Secretary in accordance with the authority of the Secretary to pursue claims under section 437(c)(1) or section 464(g)(1) of the Higher Education Act of 1965 ( 20 U.S.C. 1087(c)(1)