; and (3) was prevented from fulfilling the student’s work-study obligation for all or part of such academic year due to such qualifying emergency. 100106. Adjustment of subsidized loan usage limits Notwithstanding section 455(q)(3) of the Higher Education Act of 1965 ( 20 U.S.C. 1087e(q)(3) ), the Secretary shall exclude from a student’s period of enrollment for purposes of loans made under part D of title IV of the Higher Education Act of 1965 ( 20 U.S.C. 1087a et seq.) any semester (or the equivalent) that the student does not complete due to a qualifying emergency, if the Secretary is able to administer such policy in a manner that limits complexity and the burden on the student. 100107. Exclusion from Federal Pell Grant duration limit The Secretary shall exclude from a student’s Federal Pell Grant duration limit under section 401(c)(5) of the Higher Education Act of 1965 ( 2 U.S.C. 1070a(c)(5) ) any semester (or the equivalent) that the student does not complete due to a qualifying emergency if the Secretary is able to administer such policy in a manner that limits complexity and the burden on the student. 100108. Institutional refunds and federal student loan flexibility (a) Institutional waiver (1) In general The Secretary shall waive the institutional requirement under section 484B of the Higher Education Act of 1965 ( 20 U.S.C. 1091b ) with respect to the amount of grant or loan assistance (other than assistance received under part C of title IV of such Act) to be returned under such section if a recipient of assistance under title IV of the Higher Education Act of 1965 ( 20 U.S.C. 1070 et seq.) withdraws from the institution of higher education during the payment period or period of enrollment as a result of a qualifying emergency. (2) Waivers The Secretary shall require each institution using a waiver relating to the withdrawal of recipients under this subsection to report the number of such recipients, the amount of grant or loan assistance (other than assistance received under part C of title IV of