; 1087a et seq.; 1087aa et seq.) before, on, or after the date of enactment of this Act; or (2) a loan under the Health Education Assistance Loan Program under title VII of the Public Health Service Act ( 42 U.S.C. 292 et seq. ) made before, on, or after the date of enactment of this Act. (c) Limitation The Secretary of Education, the Secretary of the Treasury, or the Attorney General may not implement, or publish in any form, any regulation, or take any action, that modifies, alters, amends, cancels, discharges, forgives, or defers the repayment of any student debt not expressly permitted within statute or regulation, regarding covered loans, except to the extent that such regulation or action reflects the clear and unequivocal intent of Congress in legislation. 4. Repeal of certain student loan forgiveness modifications (a) In general Section 108(f) of the Internal Revenue Code of 1986 is amended by striking paragraph (5). (b) Effective date The amendment made by this section shall apply to discharges of loans after the date of the enactment of this Act. 5. Prohibition of tax data sharing (a) In general Section 6103(l)(13)(D)(ii) of the Internal Revenue Code of 1986 is amended by adding or the use of return information for the purpose of administering a student loan cancellation plan unrelated to reasons authorized under subparagraphs (A), (B), and (C) after investigations or prosecutions . (b) Effective date The amendment made by this section shall apply to disclosures made after the date of the enactment of this Act.