112 STAT. 1736 PUBLIC LAW 105-244—OCT. 7, 1998 "(ii) for which at least 50 percent of the programs of study offered by the institution lead to the award of a recognized associate, baccalaureate, or graduate degree.". 20 USC 1091. (e) VERIFICATION OF INCOME DATA.—Section 484 is amended by adding at the end the following: "(q) VERIFICATION OF INCOME DATA.— "(1) CONFIRMATION WITH IRS.— The Secretary of Education, in cooperation with the Secretary of the Treasury, is authorized to confirm with the Internal Revenue Service the adjusted gross income, Federal income taxes paid, filing status, and exemptions reported by applicants (including parents) under this title on their Federal income tax returns for the purpose of verifying the information reported by applicants on student financial aid applications. Procedures. "(2) NOTIFICATION.—The Secretary shall establish procedures under which an applicant is notified that the Internal Revenue Service will disclose to the Secretary tax return information as authorized under section 6103(1)(13) of the Internal Revenue Code of 1986.". (f) SUSPENSION OF ELIGIBILITY FOR DRUG-RELATED OFFENSES. — (1) AMENDMENT.— Section 484 is amended by adding at the end thereof the following: "(r) SUSPENSION OF ELIGIBILITY FOR DRUG-RELATED OFFENSES. — "(1) IN GENERAL.—^A student who has been convicted of any offense under any Federal or State law involving the possession or sale of a controlled substance shall not be eligible to receive any grant, loan, or work assistance under this title during the period beginning on the date of such conviction and ending after the interval specified in the following table: "If convicted of an offense involving: The possession of a controUed substance: Ineligibility period is: First offense 1 year Second offense 2 years Third offense Indefinite. The sale of a controlled substance: Ineligibility period is: First offense 2 years Second offense Indefinite. "(2) REHABILITATION. — A student whose eligibility has been suspended under paragraph (1) may resume eligibility before the end of the ineligibility period determined under such paragraph if— "(A) the student satisfactorily completes a drug rehabilitation prom*am that— "(i) complies with such criteria as the Secretary shall prescribe in regulations for purposes of this paragraph; and "(ii) includes two unannounced drug tests; or "(B) the conviction is reversed, set aside, or otherwise rendered nugatory. "(3) DEFINITIONS.—In this subsection, the term 'controlled substance' has the meaning given the term in section 102(6) of the Controlled Substances Act (21 U.S.C. 802(6)).".
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