; and (B) in the case of total and permanent disability, monitor the disability status of the student obligor at any point after the date of discharge. . (b) Tax liability Section 108(f)(5)(A) of the Internal Revenue Code of 1986 ( 26 U.S.C. 108(f)(5)(A) ) is amended— (1) by striking , and before January 1, 2026 ; (2) in clause (ii), by striking or ; (3) by redesignating clause (iii) as clause (iv); and (4) by inserting after clause (ii) the following: (iii) pursuant to paragraph (3) or (5) of section 140(g) of the Truth in Lending Act, or . (c) Rulemaking The Director of the Bureau of Consumer Financial Protection may issue rules to implement the amendments made by subsection (a) as the Director determines appropriate. (d) Effective date The amendments made by this section shall take effect 1 year after the date of the enactment of this Act.