H.R. 3200/Division A/Title IV/Subtitle C

==SUBTITLE C — DISCLOSURES TO CARRY OUT HEALTH INSURANCE EXCHANGE SUBSIDIES==

Sec. 431. Disclosures to Carry Out Health Insurance Exchange Subsidies.

(a) In General.—

Subsection (l) of section 6103 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:

``(21) Disclosure of return information to carry out health insurance exchange subsidies.—

``(A) In general.—The Secretary, upon written request from the Health Choices Commissioner or the head of a State-based health insurance exchange approved for operation under section 208 of the America’s Affordable Health Choices Act of 2009, shall disclose to officers and employees of the Health Choices Administration or such State-based health insurance exchange, as the case may be, return information of any taxpayer whose income is relevant in determining any affordability credit described in subtitle C of title II of the America’s Affordable Health Choices Act of 2009. Such return information shall be limited to—

``(i) taxpayer identity information with respect to such taxpayer,

``(ii) the filing status of such taxpayer,

``(iii) the modified adjusted gross income of such taxpayer (as defined in section 59B(e)(5)),

``(iv) the number of dependents of the taxpayer,

``(v) such other information as is prescribed by the Secretary by regulation as might indicate whether the taxpayer is eligible for such affordability credits (and the amount thereof), and

``(vi) the taxable year with respect to which the preceding information relates or, if applicable, the fact that such information is not available.

``(B) Restriction on use of disclosed information.—Return information disclosed under subparagraph (A) may be used by officers and employees of the Health Choices Administration or such State-based health insurance exchange, as the case may be, only for the purposes of, and to the extent necessary in, establishing and verifying the appropriate amount of any affordability credit described in subtitle C of title II of the America’s Affordable Health Choices Act of 2009 and providing for the repayment of any such credit which was in excess of such appropriate amount.´´.

(b) Procedures and Recordkeeping Related to Disclosures.—

Paragraph (4) of section 6103(p) of such Code is amended—

(1) by inserting ``, or any entity described in subsection (l)(21),´´ after ``or (20)´´ in the matter preceding subparagraph (A),

(2) by inserting ``or any entity described in subsection (l)(21),´´ after ``or (o)(1)(A)´´ in subparagraph (F)(ii), and

(3) by inserting ``or any entity described in subsection (l)(21),´´ after ``or (20)´´ both places it appears in the matter after subparagraph (F).

(c) Unauthorized Disclosure or Inspection.—

Paragraph (2) of section 7213(a) of such Code is amended by striking ``or (20)´´ and inserting ``(20), or (21)´´.