SENSE OF CONGRESS AND STUDY.

SEC. 103. SENSE OF CONGRESS AND STUDY.(a) Sense of Congress.—It is the sense of Congress that the Secretary of the Treasury has the authority to alter the Internal Revenue Service standards established to set guidelines for repayment plans as needed to accommodate their use under section 707(b) of title 11, United States Code.(b) Study.—(1) In general.—Not later than 2 years after the date of enactment of this Act, the Director of the Executive Office for United States Trustees shall submit a report to the Committee on the Judiciary of the Senate and the Committee on the Judiciary of the House of Representatives containing the findings of the Director regarding the utilization of Internal Revenue Service standards for determining—(A) the current monthly expenses of a debtor under section 707(b) of title 11, United States Code; and(B) the impact that the application of such standards has had on debtors and on the bankruptcy courts.(2) Recommendation.—The report under paragraph (1) may include recommendations for amendments to title 11, United States Code, that are consistent with the findings of the Director under paragraph (1).