Streamlining Income-driven, Manageable Payments on Loans for Education Act or the SIMPLE Act This bill directs the Department of Education (ED) to automatically request from the Internal Revenue Service a borrower's tax return information for purposes of determining (1) the borrower's continued eligibility for discharge of Federal Family Education Loans based on permanent and total disability, or (2) recertification of the borrower's income-contingent or income-based loan repayment plan. The bill also establishes a process for ED to enroll a delinquent borrower who is in federal student loan repayment in an income-driven repayment plan.