; and (B) beginning as soon as the Secretary determines practicable, carry out, with respect to borrowers of any covered loan (as defined in section 455(d)(8)), procedures for income-based repayment plans that are equivalent to the procedures carried out under section 455(e)(8) with respect to income contingent repayment plans. . 5. Disclosure of tax return information to carry out certain higher education loan programs (a) In general Paragraph (13) of section 6103(l) of the Internal Revenue Code of 1986 is amended to read as follows: (13) Disclosure of returns and return information for purposes of student loan administration (A) In general The Secretary shall, subject to such requirements and conditions as the Secretary may prescribe, upon written request from the Secretary of Education under section 437(a), section 455(d), or section 455(e) of the Higher Education Act of 1965, disclose to officers and employees of the Department of Education returns and return information with respect to a taxpayer described in such section. (B) Restriction on use of disclosed information Return information disclosed under subparagraph (A) may be used by officers and employees of the Department of Education only for the purposes of, and to the extent necessary for purposes of— (i) carrying out income monitoring under section 437(a) of the Higher Education Act of 1965, (ii) establishing the appropriate repayment amount under an applicable income-driven repayment plan (as defined in section 455(d)(8) of such Act) in connection with an applicable student loan for— (I) borrowers who have selected such a plan, and (II) in the case of any recertification under section 455(e)(8) or 493C(c)(2)(B) of the Higher Education Act of 1965, borrowers who are enrolled in such a plan, (iii) in 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)