124 STAT. 224 PUBLIC LAW 111–148—MAR. 23, 2010 1412 and not the taxable year for which the credit under section 36B of such Code is allowed. Subpart B—Eligibility Determinations SEC. 1411. PROCEDURES FOR DETERMINING ELIGIBILITY FOR EXCHANGE PARTICIPATION, PREMIUM TAX CREDITS AND REDUCED COST-SHARING, AND INDIVIDUAL RESPONSI- BILITY EXEMPTIONS. (a) ESTABLISHMENT OF PROGRAM.—The Secretary shall estab- lish a program meeting the requirements of this section for deter- mining— (1) whether an individual who is to be covered in the individual market by a qualified health plan offered through an Exchange, or who is claiming a premium tax credit or reduced cost-sharing, meets the requirements of sections 1312(f)(3), 1402(e), and 1412(d) of this title and section 36B(e) of the Internal Revenue Code of 1986 that the individual be a citizen or national of the United States or an alien lawfully present in the United States; (2) in the case of an individual claiming a premium tax credit or reduced cost-sharing under section 36B of such Code or section 1402— (A) whether the individual meets the income and cov- erage requirements of such sections; and (B) the amount of the tax credit or reduced cost- sharing; (3) whether an individual’s coverage under an employer- sponsored health benefits plan is treated as unaffordable under sections 36B(c)(2)(C) and 5000A(e)(2); and (4) whether to grant a certification under section 1311(d)(4)(H) attesting that, for purposes of the individual responsibility requirement under section 5000A of the Internal Revenue Code of 1986, an individual is entitled to an exemption from either the individual responsibility requirement or the penalty imposed by such section. (b) INFORMATION REQUIRED TO BE PROVIDED BY APPLICANTS.— (1) IN GENERAL.—An applicant for enrollment in a qualified health plan offered through an Exchange in the individual market shall provide— (A) the name, address, and date of birth of each indi- vidual who is to be covered by the plan (in this subsection referred to as an ‘‘enrollee’’); and (B) the information required by any of the following paragraphs that is applicable to an enrollee. (2) CITIZENSHIP OR IMMIGRATION STATUS.—The following information shall be provided with respect to every enrollee: (A) In the case of an enrollee whose eligibility is based on an attestation of citizenship of the enrollee, the enrollee’s social security number. (B) In the case of an individual whose eligibility is based on an attestation of the enrollee’s immigration status, the enrollee’s social security number (if applicable) and such identifying information with respect to the enrollee’s immigration status as the Secretary, after consultation with the Secretary of Homeland Security, determines appropriate. 42 USC 18081.
