PUBLIC LAW 101-508 —NOV. 5, 1990 104 STAT. 1388-349 (2) by adding at the end the following: "(6) With respect to each loan closed during the period beginning on November 1, 1990, and ending on September 30, 1991, each amount specified in paragraph (2) of this subsection shall be increased by 0.625 percent of the total loan amount.". Subtitle E—Burial and Grave Marker Benefits SEC. 8041. HEADSTONE OR MARKER ALLOWANCE. (a) IN GENERAL.— Section 906 of title 38, United States Code, is amended— (1) by striking out subsection (d); and (2) by redesignating subsection (e) as subsection (d). (b) EFFECTIVE DATE.—This section shall apply to deaths occurring 38 USC 906 note, on or after November 1, 1990. SEC. 8042. PLOT ALLOWANCE ELIGIBILITY. (a) IN GENERAL.— Section 903(b)(2) of title 38, United States Code, is amended by inserting "(other than a veteran whose eligibility for benefits under this subsection is based on being a veteran of any war)" after "(2) if such veteran". (b) EFFECTIVE DATE.—This section shall apply to deaths occurring 38 USC 903 note, on or after November 1, 1990. Subtitle F—Miscellaneous SEC. 8051. USE OF INTERNAL REVENUE SERVICE AND SOCIAL SECURITY ADMINISTRATION DATA FOR INCOME VERIFICATION. (a) DISCLOSURE OF TAX INFORMATION. —(1) Subparagraph (D) of section 6103(1)(7) of the Internal Revenue Code of 1986 (relating to 26 USC 6103. disclosure of return information to Federal, State, and local agencies administering certain programs) is amended— (A) by striking out "and" at the end of clause (vi); (B) by striking out the period at the end of clause (vii) and inserting in lieu thereof "; and"; and (C) by adding at the end the following: '(viiiXD any needs-based pension provided under chapter 15 of title 38, United States Code, or under any other law administered by the Secretary of Veterans Affairs; "(II) parents' dependency and indemnity compensation provided under section 415 of title 38, United States Code; "(III) health-care services furnished under section 610(a)(l)(I), 610(a)(2), 610(b), and 612(a)(2)(B) of such title; and "(IV) compensation psiid under chapter 11 of title 38, United States Code, at the 100 percent rate based solely on unemployability and without regard to the fact that the disability or disabilities are not rated as 100 percent disabling under the rating schedule. Only return information from returns with respect to net earnings from self-employment and wages may be disclosed under this par^^aph for use with respect to any program described in clause (viiiXIV). Clause (viii) shall not apply after September 30, 1992."