### Question
How is the "included Federal loan program" defined?


### Answer
The term **included Federal loan program** is defined in *26 U.S.C. § 6103* as follows -

> any program—


(i) under which the United States or a Federal agency makes, guarantees, or insures loans, and


(ii) with respect to which there is in effect a determination by the Director of the Office of Management and Budget (which has been published in the Federal Register) that the application of this paragraph to such program will substantially prevent or reduce future delinquencies under such program

#### Citation:
  - *26 U.S.C. § 6103*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 61-INFORMATION AND RETURNS > Subchapter B-Miscellaneous Provisions**

