; or (ii) for whom the Secretary selected an income-contingent repayment plan under section 428(m)(1). (C) Availability of returns and return information Returns and return information (as defined in section 6103 of the Internal Revenue Code of 1986) may be obtained under subparagraph (A) only to the extent authorized by section 6103(l)(13) of such Code. (D) Other requirements The procedures established by the Secretary under this paragraph shall be consistent with the requirements of paragraphs (1) through (7), except as otherwise provided in this paragraph. . 106. Disclosure of tax return information to carry out certain higher education loan programs (a) In general Paragraph (13) of section 6103(l) of the Internal Revenue Code of 1986 is amended to read as follows: (13) Disclosure of return information to carry out the higher education act of 1965 (A) Income-contingent or income-based repayment and total and permanent disability discharge The Secretary shall, upon written request from the Secretary of Education, disclose to officers, employees, and contractors of the Department of Education, as specifically authorized and designated by the Secretary of Education, only for the purpose of (and to the extent necessary in) establishing, renewing, administering, and conducting analyses and forecasts for estimating costs related to income-contingent or income-based repayment programs, and the discharge of loans based on a total and permanent disability (within the meaning of section 437(a) of the Higher Education Act of 1965), under title IV of the Higher Education Act of 1965, the following return information (as defined in subsection (b)(2)) with respect to taxpayers identified by the Secretary of Education as participating in the loan programs under title IV of such Act, for taxable years specified by such Secretary: (i) Taxpayer identity information with respect to such taxpayer. (ii) The filing status of such taxpayer. (iii) Type of tax return from which the return information is provided. (iv) The adjusted