[Congressional Record Volume 162, Number 99 (Tuesday, June 21, 2016)]
[Senate]
[Page S4417]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 4798. Mr. PORTMAN submitted an amendment intended to be proposed 
to amendment SA 4685 proposed by Mr. Shelby (for himself and Ms. 
Mikulski) to the bill H.R. 2578, making appropriations for the 
Departments of Commerce and Justice, Science, and Related Agencies for 
the fiscal year ending September 30, 2016, and for other purposes; 
which was ordered to lie on the table; as follows:

       On page 68, between lines 20 and 21, insert the following:
       Sec. 218. (a) In General.--
       None of the funds made available in this Act may be used by 
     the Tax Division of the Department of Justice to investigate, 
     litigate, or pursue any other tax enforcement action against 
     any person found to be delinquent in paying a tax on any 
     amount income which would be includible in gross income by 
     reasons of the discharge (in whole or in part) of any loan 
     described in the subsection (b) if such discharge was --
       (1) pursuant to subsection (a) or (d) of section 437 of the 
     Higher Education Act of 1965 or the parallel benefit under 
     part D of title IV of such Act (relating to the repayment of 
     loan liability),
       (2) pursuant to section 464(c)(1)(F) of such Act, or
       (3) otherwise discharged on account of the death or total 
     and permanent disability of the student.
       (b) Loans Described.--A loan is described in this 
     subsection if such loan is--
       (1) a student loan (as defined in section 108(f)(2) of the 
     Internal Revenue Code of 1986), or
       (2) a private education loan (as defined in section 140(7) 
     of the Consumer Credit Protection Act (15 U.S.C. 1650(7))).
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