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139 STAT. 347 PUBLIC LAW 119–21—JULY 4, 2025 ‘‘(1) IN GENERAL.—The Secretary shall establish procedures for annually determining, in accordance with paragraph (2), the borrower’s eligibility for income-based repayment, including the verification of a borrower’s annual income and the annual amount due on the total amount of loans made, insured, or guaranteed under part B or D (other than an excepted PLUS loan or excepted consolidation loan), and such other procedures as are necessary to effectively implement income-based repay- ment under this section. The Secretary shall consider, but is not limited to, the procedures established in accordance with section 455(e)(1) (as in effect on the day before the date of repeal of subsection (e) of section 455) or in connection with income sensitive repayment schedules under section 428(b)(9)(A)(iii) or 428C(b)(1)(E). ‘‘(2) AUTOMATIC RECERTIFICATION.— ‘‘(A) IN GENERAL.—The Secretary shall establish and implement, with respect to any borrower enrolled in an income-based repayment program under this section or under section 455(q), procedures to— ‘‘(i) use return information disclosed under section 6103(l)(13) of the Internal Revenue Code of 1986, pursuant to approval provided under section 494, to determine the repayment obligation of the borrower without further action by the borrower; ‘‘(ii) allow the borrower (or the spouse of the bor- rower), at any time, to opt out of disclosure under such section 6103(l)(13) and instead provide such information as the Secretary may require to determine the repayment obligation of the borrower (or withdraw from the repayment plan under this section or under section 455(q), as the case may be); and ‘‘(iii) provide the borrower with an opportunity to update the return information so disclosed before the determination of the repayment obligation of the bor- rower. ‘‘(B) APPLICABILITY.—Subparagraph (A) shall apply to each borrower of a loan eligible to be repaid under this section or under section 455(q), who, on or after the date on which the Secretary establishes procedures under such subparagraph (A)— ‘‘(i) selects, or is required to repay such loan pursu- ant to, an income-based repayment plan under this section or under section 455(q); or ‘‘(ii) recertifies income or family size under such plan.’’. (E) SPECIAL TERMS FOR NEW BORROWERS ON AND AFTER JULY 1, 2014.—Section 493C(e) of the Higher Education Act of 1965 (20 U.S.C. 1098e(e)) is amended— (i) in the subsection heading, by inserting ‘‘AND BEFORE JULY 1, 2026’’ after ‘‘AFTER JULY 1, 2014’’; and (ii) by inserting ‘‘and before July 1, 2026’’ after ‘‘after July 1, 2014’’. (2) EFFECTIVE DATE AND APPLICATION.—The amendments made by this subsection shall take effect on the date of enact- ment of this title, and shall apply with respect to any borrower 20 USC 1098e note. Effective date. Time period.