; and (2) in paragraph (5)— (A) in subparagraph (A), by inserting , including purchasing or otherwise acquiring income share agreements (as that term is defined in section 2 of the ISA Student Protection Act of 2023 ) after services ; and (B) in subparagraph (B), by inserting , including making income share agreements (as defined in subparagraph (A)) after services . 402. Treatment under bankruptcy laws Section 523(a)(8) of title 11, United States Code, is amended, in the matter preceding subparagraph (A), by striking for— and inserting for, other than funds provided as part of an educational ISA (as defined in section 2 of the ISA Student Protection Act of 2023 )— . 403. Consent to continuing release of taxpayer information under educational ISAs and income share agreements By not later than 180 days after the date of enactment of this Act, the Secretary of the Treasury shall modify Treasury regulations and guidance to provide for continuing consent to disclosure of an individual’s return information to an ISA provider (or the provider's successor in interest) under an educational ISA or other income share agreement, but only for periods relevant to, and only to the extent the Secretary determines is necessary and appropriate in carrying out the terms of, such educational ISA or income share agreement. 404. Interplay with the Higher Education Act of 1965 (a) Title IV definitions (1) In general Section 480 of the Higher Education Act of 1965 ( 20 U.S.C. 1087vv ), as amended by section 702 of the FAFSA Simplification Act (title VII of division FF of Public Law 116–260 ; 134 Stat. 3191), is amended— (A) in subsection (e)— (i) in paragraph (2), by striking and after the semicolon; (ii) in paragraph (3), by striking the period and inserting ; and ; and (iii) by adding at the end the following: (4) any amount provided to the applicant, or on whose behalf funds are disbursed, under an income share agreement, as defined in section 2 of the ISA Student Protection Act of 2023 .