is allowed under section 151 with respect to the taxpayer (including the taxpayer and the taxpayer's spouse), (iv) the modified adjusted gross income (as defined in section 36B) of such taxpayer, of any spouse of such taxpayer who filed a separate return, and of each of the other individuals included under clause (iii) who are required to file a return of tax imposed by chapter 1 for the taxable year, (v) such other information as is prescribed by the Secretary by regulation as might indicate whether the taxpayer is eligible for such an annual contribution (and the amount thereof), and (vi) the taxable year with respect to which the preceding information relates or, if applicable, the fact that such information is not available. (B) Restriction on use of disclosed information Return information disclosed under subparagraph (A) may be used by officers and employees of the Department of the Treasury or the American Opportunity Fund Board for the purposes of, and to the extent necessary in establishing eligibility for, and verifying the appropriate amount of, any annual contribution described in subparagraph (A). . (ii) Procedures and recordkeeping related to disclosures Paragraph (4) of section 6103(p) of such Code is amended by striking or (22) each place it appears and inserting (22), or (23) . (E) Study on incorporation of other wealth factors Not later than 2 years after the date of the enactment of this Act, the Comptroller General shall submit to Congress and the Secretary of the Treasury a report on the feasibility and distributive impacts of a new measure for determining the amount of the annual contribution amount under this paragraph based on family wealth, total assets, and overall net worth. Such measure may— (i) include financial assets, the value of family home, retirement accounts, business and entrepreneurial ventures, potential future inheritances, and any other assets or debts