; or (B) a Federal Direct Consolidation loan, if the proceeds of such loan were used to discharge the liability on an excepted PLUS loan. (4) Excepted PLUS Loan The term excepted PLUS Loan has the meaning given the term in section 493C. . (b) Procedure and requirements for requesting tax return information from the IRS Section 494(a) ( 20 U.S.C. 1098h(a) ) is amended by adding at the end the following: (4) income-driven repayment assistance for loans in repayment on or after July 1, 2023 (A) New applicants In the case of any written or electronic application by an individual for an income-driven repayment plan under section 494A for a loan made under part B or D, the Secretary, with respect to such individual and any spouse of such individual, shall— (i) provide to such individuals the notification described in paragraph (1)(A)(i); and (ii) require, as a condition of eligibility for such repayment plan, that such individuals— (I) affirmatively approve the disclosures described in subclauses (I) and (II) of paragraph (1)(A)(i), to the extent applicable, and agree that such approval shall serve as an ongoing approval of such disclosures until the date on which the individual elects to opt out of such disclosures under section 494A(b)(3)