; and (2) regarding any unauthorized use, access, or disclosure of return information disclosed under such section. (g) Report to Congress The Secretary of the Treasury (or the Secretary’s designee) shall annually submit a written report to Congress regarding disclosures under section 6103(l)(13) of the Internal Revenue Code of 1986, including information provided to the Secretary under subsection (f). 4. Automatic recertification of income (a) Income-Contingent repayment (1) In general Section 455(e) of the Higher Education Act of 1965 ( 20 U.S.C. 1087e(e) ) is amended by adding at the end the following: (8) Automatic recertification (A) In general The Secretary shall establish and implement, with respect to any borrower described in subparagraph (B), procedures to— (i) use return information disclosed under section 6103(l)(13) of the Internal Revenue Code of 1986, pursuant to approval provided under section 494, to determine the repayment obligation of the borrower without further action by the borrower; (ii) allow the borrower (or the spouse of the borrower), at any time, to opt out of disclosure under such section 6103(l)(13) and instead provide such information as the Secretary may require to determine the repayment obligation of the borrower (or withdraw from the repayment plan under this subsection); and (iii) provide the borrower with an opportunity to update the return information so disclosed before the determination of the repayment obligation of the borrower. (B) Applicability Subparagraph (A) shall apply to each borrower of a loan made under this part who, on or after the date on which the Secretary establishes procedures under such subparagraph— (i) selects, or is required to repay such loan pursuant to, an income-contingent repayment plan