; or (ii) who has been determined by the Secretary of Veterans Affairs to be unemployable due to a service-connected condition. (B) Minor discrepancies With respect to each borrower who would have been identified under clause (i) or (ii) of subparagraph (A) but for a minor discrepancy between the information of the borrower maintained by the Secretary of Education and the Secretary of Veterans Affairs (such as a name discrepancy post marriage, a missing hyphen, a transposed number or letter, or other typo), the Secretary of Education and the Secretary of Veterans Affairs shall work together to correct such minor discrepancy of such borrower. (4) State tax liability The Secretary shall determine whether a State may impose a tax liability for the discharge of a loan under this subsection, and in making that determination, the Secretary shall— (A) in the case of a State which does not have an income tax, or which excludes discharge of student loans from its definition of income for tax purposes, determine that the State will not impose tax liability; (B) in the case of a State which conforms the relevant provisions of its tax law to section 108 of the Internal Revenue Code of 1986, determine that the State will not impose tax liability; and (C) in the case of a State which does not conform the relevant provisions of its tax law to section 108 of the Internal Revenue Code of 1986, consult with the tax authority of that State to determine if the State would seek to impose tax liability and, if not, determine that a State will not impose tax liability. .