the case of borrowers who are at least 60 days delinquent on an applicable student loan— (I) providing notice of eligibility for an income-driven repayment plan (as so defined) pursuant to section 455(d)(6)(B) of the Higher Education Act of 1965, and (II) automatic enrollment in such an income-driven repayment plan after such borrowers are at least 120 days delinquent on such a loan pursuant to section 455(d)(6)(C) of such Act, and (iv) in the case of borrowers who are rehabilitating defaulted loans, providing notice of eligibility for an income-driven repayment plan (as so defined) and automatic enrollment in such a plan pursuant to section 455(d)(7) of the Higher Education Act of 1965. (C) Disclosure to certain contractors Officers and employees of the Department of Education may disclose the information described in subparagraph (A) to persons awarded contracts by the Secretary of Education under section 456 of the Higher Education Act of 1965 to the extent necessary for the purposes described in subparagraph (B). (D) Spousal information for married individuals filing separate returns For purposes of this paragraph, in the case of a married individual filing a separate return, the term taxpayer includes the spouse of that individual if the Secretary of Education requests information from the spouse of that individual and the individual and the spouse have consented in writing. . (b) Conforming amendments (1) Section 6103(a)(3) of such Code is amended by inserting (13), after (12), . (2) Section 6103(p)(4) of such Code is amended by inserting (13), after (l)(10), each place it occurs. (c) Effective date The amendments made by this section shall apply to disclosures made after the date of enactment of this Act.