; or (B) the head of the agency receives information from the Secretary of the Treasury (as authorized under subsection (a)(2)) demonstrating that such a certification submitted by such person is false. (2) Waiver The head of an executive agency may waive paragraph (1) with respect to a person based upon a written finding of urgent and compelling circumstances significantly affecting the interests of the United States. If the head of an executive agency waives paragraph (1) for a person, the head of the agency shall submit to Congress, within 30 days after the waiver is made, a report containing the rationale for the waiver and relevant information supporting the waiver decision. (d) Release of information The Secretary of the Treasury, in consultation with the Director of the Office of Management and Budget, shall make available to all executive agencies a standard form for the authorization described in subsection (a). (e) Revision of regulations Not later than 270 days after the date of the enactment of this section, the Director of the Office of Management and Budget shall revise such regulations as necessary to incorporate the requirements of this section. 5. Definitions and special rules For purposes of this Act: (1) Person (A) In general The term person includes— (i) an individual; (ii) a partnership; and (iii) a corporation. (B) Exclusion The term person does not include an individual seeking assistance through a grant entitlement program. (C) Treatment of certain partnerships A partnership shall be treated as a person with a seriously delinquent tax debt if such partnership has a partner who— (i) holds an ownership interest of 50 percent or more in that partnership