; or (ii) a sponsoring entity (or a combination of such sponsoring entities) from establishing reciprocal agreements, part­ner­ing, collaborating, or otherwise coordinating with other sponsoring entities to provide matching funds as required under subparagraph (B)(i) and avoid default. (E) Guidance The Secretary shall issue guidance to assist sponsoring entities (or a combination of such sponsoring entities) with establishing preference and developing criteria to select borrowers for sponsorship under this subsection and to select borrowers to receive additional payments under subparagraph (B)(ii)(II). (4) Tax treatment of cancelled or repaid amounts For purpose of the Internal Revenue Code of 1986, no amount shall be included in any person’s gross income by reason of the discharge under this subsection of any indebtedness. (5) Department activities (A) Information for borrowers The Secretary shall establish on the public website of the Department of Education, and periodically update— (i) a list of qualifying areas; (ii) a list of sponsoring entities certified under paragraph (3)(A) available with respect to such qualifying areas; and (iii) contact information for such sponsoring entities. (B) Online portal The Secretary shall establish an online portal through the public website of the Department of Education for borrowers to— (i) certify enrollment in the program under this section; (ii) check the status of an enrollment certification under this section and the deadlines with respect to such certifications; (iii) check the enrollment status of such borrower with respect to the program under this section; and (iv) view the amount of assistance the borrower has received or will receive with respect to the enrolled loan balance of the borrower and the dates on which such amounts were received or will be received. (C) Outreach The Secretary shall develop and implement an outreach plan to notify— (i) potential sponsoring entities of the certification process under paragraph (3)(A)