ISA. (g) Provision of Information by Preferred ISA provider (1) In general An ISA provider that has a preferred ISA financing arrangement with a covered educational institution shall, each year in accordance with paragraph (2), provide to the covered educational institution the information required under subsection (b)(1) for each type of educational ISA that the ISA provider plans to offer to ISA recipients for students attending the covered educational institution, for the period beginning July 1 of the year in which the information is provided and ending June 30 of the following year. (2) Timing For each year of a preferred ISA provider financing arrangement, the ISA provider shall provide the information required under paragraph (1) by the later of— (A) the first day of April