117 STAT. 2368
26 USC 6103.
VerDate 11-MAY-2000
13:59 Aug 30, 2004
PUBLIC LAW 108–173—DEC. 8, 2003
(i) by striking ‘‘and if’’ and inserting ‘‘if’’; and (ii) by inserting ‘‘and if the amount of the individual’s premium is not adjusted for such January under subsection (i),’’ after ‘‘section 1840(b)(1),’’. (2) Section 1844 (42 U.S.C. 1395w) is amended— (A) in subsection (a)(1)— (i) in subparagraph (B), by striking ‘‘plus’’ at the end and inserting ‘‘minus’’; and (ii) by adding at the end the following new subparagraph: ‘‘(C) the aggregate amount of additional premium payments attributable to the application of section 1839(i); plus’’; and (B) in subsection (c), by inserting before the period at the end the following: ‘‘and without regard to any premium adjustment under section 1839(i)’’. (c) REPORTING REQUIREMENTS FOR SECRETARY OF THE TREASURY.— (1) IN GENERAL.—Subsection (l) of section 6103 of the Internal Revenue Code of 1986 (relating to disclosure of returns and return information for purposes other than tax administration), as amended by section 105(e), is amended by adding at the end the following new paragraph: ‘‘(20) DISCLOSURE OF RETURN INFORMATION TO CARRY OUT MEDICARE PART B PREMIUM SUBSIDY ADJUSTMENT.— ‘‘(A) IN GENERAL.—The Secretary shall, upon written request from the Commissioner of Social Security, disclose to officers, employees, and contractors of the Social Security Administration return information of a taxpayer whose premium (according to the records of the Secretary) may be subject to adjustment under section 1839(i) of the Social Security Act. 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 adjusted gross income of such taxpayer, ‘‘(iv) the amounts excluded from such taxpayer’s gross income under sections 135 and 911 to the extent such information is available, ‘‘(v) the interest received or accrued during the taxable year which is exempt from the tax imposed by chapter 1 to the extent such information is available, ‘‘(vi) the amounts excluded from such taxpayer’s gross income by sections 931 and 933 to the extent such information is available, ‘‘(vii) such other information relating to the liability of the taxpayer as is prescribed by the Secretary by regulation as might indicate in the case of a taxpayer who is an individual described in subsection (i)(4)(B)(iii) of section 1839 of the Social Security Act that the amount of the premium of the taxpayer under such section may be subject to adjustment under subsection (i) of such section and the amount of such adjustment, and ‘‘(viii) the taxable year with respect to which the preceding information relates. ‘‘(B) RESTRICTION ON USE OF DISCLOSED INFORMATION.—Return information disclosed under subparagraph
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