; (B) describes how the modification will reduce costs incurred by the taxpayers of the United States; (C) certifies that the modification will be seamless, as described in paragraph (1)(B); and (D) certifies that the modification will have no impact on the public or stakeholders, except as described in paragraph (1)(A). . 6. Reducing the resource drain by requiring that electronically prepared paper returns to include scannable code (a) In General Subsection (e) of section 6011 of the Internal Revenue Code of 1986, as amended by the Taxpayer First Act ( Public Law 116–25 ), is amended by adding at the end the following new paragraph: (7) Special rule for returns prepared electronically and submitted on paper The Secretary shall require that any return of tax which is prepared electronically, but is printed and filed on paper, bear a code which can, when scanned, convert such return to electronic format. . (b) Conforming amendment Paragraph (1) of section 6011(e) of such Code is amended by striking paragraph (3) and inserting paragraphs (3) and (7) . (c) Effective date The amendments made by this section shall apply to returns of tax the due date for which (determined without regard to extensions) is after December 31, 2020. 7. Maximizing effective use and recoupment of Federal student loans by closing the forbearance loophole and amending default rates (a) Default management plan Section 435(a)(7)(A) of the Higher Education Act of 1965 ( 20 U.S.C. 1085(a)(7)(A) ) is amended— (1) by redesignating clause (ii) as clause (iii)