; and (2) prevent further abuse of the Secretary’s authority provided under the HEROES Act in connection with the COVID–19 national emergency declaration. (b) Findings Congress finds the following: (1) As of March 13, 2020, there has been a moratorium on payments, accrual of interest, and collections on all Federal student loans. (2) The moratorium is the largest benefit provided by taxpayers in the history of the Federal student loan program. (3) Excluding section 3513 of the CARES Act ( 20 U.S.C. 1001 note), this benefit was not explicitly authorized by Congress. (4) Since December 4, 2020, the Secretary of Education has cited the HEROES Act as the authority to extend the moratorium on student loan payments for affected individuals , in connection with the March 13, 2020, national emergency declaration. (5) The Secretary has undermined the intent of Congress and abused its authority provided by the HEROES Act to amend statutory provisions of title IV of the Higher Education Act ( 20 U.S.C. 1070 et seq. ) to provide benefits for borrowers beyond those deemed as affected individuals . 3. Prohibition The Secretary of Education may not use the authority under section 2(a)(1) of the Higher Education Relief Opportunities for Students Act of 2003 ( 20 U.S.C. 1098bb(a)(1) ) to issue a waiver or modification, or to extend a waiver or modification issued before the date of enactment of this Act, of any statutory or regulatory provision applicable to the student financial assistance programs under title IV of the Higher Education Act of 1965 ( 20 U.S.C. 1070 et seq. ) in connection with the national emergency declared by the President on March 13, 2020, pursuant to the National Emergencies Act ( 50 U.S.C. 1601 et seq. ) (Proclamation 9994). 4. Limitation on waivers and modifications Section 2(a)(1) of the Higher Education Relief Opportunities for Students Act of 2003 ( 20 U.S.C. 1098bb(a)(1) ) is amended— (1) by striking Notwithstanding and inserting the following: (A) Authority of Secretary Except as provided in