124 STAT. 230 PUBLIC LAW 111–148—MAR. 23, 2010 (i) the employer may be notified as to the name of an employee and whether or not the employee’s income is above or below the threshold by which the affordability of an employer’s health insurance cov- erage is measured; and (ii) this subparagraph shall not apply to an employee who provides a waiver (at such time and in such manner as the Secretary may prescribe) authorizing an employer to have access to the employee’s taxpayer return information. (g) CONFIDENTIALITY OF APPLICANT INFORMATION.— (1) IN GENERAL.—An applicant for insurance coverage or for a premium tax credit or cost-sharing reduction shall be required to provide only the information strictly necessary to authenticate identity, determine eligibility, and determine the amount of the credit or reduction. (2) RECEIPT OF INFORMATION.—Any person who receives information provided by an applicant under subsection (b) (whether directly or by another person at the request of the applicant), or receives information from a Federal agency under subsection (c), (d), or (e), shall— (A) use the information only for the purposes of, and to the extent necessary in, ensuring the efficient operation of the Exchange, including verifying the eligibility of an individual to enroll through an Exchange or to claim a premium tax credit or cost-sharing reduction or the amount of the credit or reduction; and (B) not disclose the information to any other person except as provided in this section. (h) PENALTIES.— (1) FALSE OR FRAUDULENT INFORMATION.— (A) CIVIL PENALTY.— (i) IN GENERAL.—If — (I) any person fails to provides correct informa- tion under subsection (b); and (II) such failure is attributable to negligence or disregard of any rules or regulations of the Secretary, such person shall be subject, in addition to any other penalties that may be prescribed by law, to a civil penalty of not more than $25,000 with respect to any failures involving an application for a plan year. For purposes of this subparagraph, the terms ‘‘negligence’’ and ‘‘disregard’’ shall have the same meanings as when used in section 6662 of the Internal Revenue Code of 1986. (ii) REASONABLE CAUSE EXCEPTION.—No penalty shall be imposed under clause (i) if the Secretary deter- mines that there was a reasonable cause for the failure and that the person acted in good faith. (B) KNOWING AND WILLFUL VIOLATIONS.—Any person who knowingly and willfully provides false or fraudulent information under subsection (b) shall be subject, in addi- tion to any other penalties that may be prescribed by law, to a civil penalty of not more than $250,000.
