; 1087a et seq.) for which the borrower would have otherwise qualified. (d) Exclusion from taxable income The qualified loan amount of a borrower that is forgiven under this section, including through reimbursement pursuant to subsection (a)(2)(B) , shall not be included in the gross income of the borrower for purposes of the Internal Revenue Code of 1986. 3. Coordinated program requirements The Secretaries concerned shall jointly develop the program required under section 2 , and shall coordinate and consult with one another in carrying out such program to ensure that— (1) borrowers with outstanding eligible Federal student loans and borrowers with outstanding eligible private student loans are notified of the availability of student loan forgiveness under this Act; (2) frontline health care workers who are borrowers of both eligible Federal student loans and eligible private student loans may apply for loan forgiveness of both Federal and private student loans under section 2 with submission of only one application; (3) determinations of eligibility are uniform and consistent, regardless of whether the frontline health care worker is a borrower of eligible Federal student loans, eligible private student loans, or both