This document presents hearing testimony and prepared statements, letters, and supplemental material concerning the use of the United States tax collection system for collecting postsecondary education student loans and developing a repayment system that is income-sensitive. Among those presenting testimony are the following: Michael S. Bigelow, Deputy Assistant Commissioner, Returns Processing, Internal Revenue Service; New Jersey U.S. Senator Bill Bradley; Connecticut U.S. Representative Sam Gejdenson; Stacey Leyton, Vice President, United States Student Association; and Illinois U.S. Senator Paul Simon. Those individuals presenting prepared statements and other material include the following: Minnesota U.S. Senator Dave Durenberger; Pennsylvania U.S. Representative Joseph M. Gaydos; Jerry Davis, Vice President, Research and Policy Analysis, Pennsylvania Higher Education Assistance Agency; Connecticut U.S. Senator Joseph I. Lieberman; and Joseph A. Russo, Director of Financial Aid, University of Notre Dame (Indiana). In addition, prepared information was submitted by a professor, financial aid directors, an education consultant, and representatives from the American Association of Community and Junior Colleges and the Coalition of Higher Education Assistance Organizations. Included are the texts of Senate Bill 1845 entitled "Financial Aid for All Students Act of 1991" and House of Representatives bills 3050 and 2336. (GLR)