; treatment of early completion mechanisms. Sec. 102. Consumer protections for educational income share agreements. Sec. 103. Discharge protections for ISA recipients. Sec. 104. Limitation on amounts treated as income under educational ISAs. TITLE II—Tax treatment of income share agreements Sec. 201. Tax treatment. TITLE III—Disclosures applicable to income share agreements Sec. 301. Disclosures. Sec. 302. Required disclosures for income share agreements. Sec. 303. Additional requirements for educational ISAs. Sec. 304. Advertising of income share agreements. TITLE IV—Other clarifications to support ISA programs Sec. 401. Treatment under securities laws. Sec. 402. Treatment under bankruptcy laws. Sec. 403. Consent to continuing release of taxpayer information under educational ISAs and income share agreements. Sec. 404. Interplay with the Higher Education Act of 1965. TITLE V—Applying existing consumer protections to income share agreements Sec. 501. Equal access to income share agreements. Sec. 502. Prohibition on requiring preauthorized electronic fund transfers under the Electronic Fund Transfer Act. Sec. 503. Treatment under the Fair Credit Reporting Act. Sec. 504. Treatment under the Fair Debt Collection Practices Act. Sec. 505. Treatment of educational income share agreements for purposes of Military Lending Act. Sec. 506. Treatment under the Servicemembers Civil Relief Act. Sec. 507. Preservation of consumers’ claims and defenses. TITLE VI—Relation to other laws Sec. 601. Treatment under other laws. Sec. 602. Relation to State law. TITLE VII—Enforcement and reporting Sec. 701. Enforcement. Sec. 702. Reporting requirement for the Bureau of Consumer Financial Protection. 2. Definitions In this Act: (1) Adverse action The term adverse action — (A) means a denial or revocation of rights under an income share agreement, a change in the terms of an existing income share agreement, or a refusal to grant an income share agreement in substantially the amount or on substantially the terms requested