Authorization of disclosure by Secretary of the Treasury

(a) In general Section 6103(l)(13) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (G) Public teacher loan forgiveness The Secretary shall, upon written request from the Secretary of Education, disclose to any authorized person, only for the purpose of (and to the extent necessary in) discharging loans under section 494A the Higher Education Act of 1965, the following return information from returns (for any taxable year specified by the Secretary of Education as relevant to such purpose) of an individual: (i) The return information described in clauses (i) and (vi) of subparagraph (A). (ii) The employer identification number of each employer employing the individual during a specified taxable year. (iii) Verification of whether an individual was employed by an employer during a specified taxable year. (iv) The name of each employer employing the individual during a specified taxable year. (v) The type indicator of the employer employing the individual during a specified taxable year.. (b) Conforming amendments (1) Section 6103(p) of such Code is amended— (A) in paragraph (3)(A), by inserting (13)(G), before (14), and (B) in paragraph (4) by inserting (13)(G), after (13)(D)(i), each place it appears. (2) Section 7213(a)(2) of such Code is amended by inserting (13)(G), after (10), (12),. (c) Effective date The amendments made by this section shall apply to disclosures made on or after the date of the enactment of this Act.