124 STAT. 236 PUBLIC LAW 111–148—MAR. 23, 2010 SEC. 1414. DISCLOSURES TO CARRY OUT ELIGIBILITY REQUIREMENTS FOR CERTAIN PROGRAMS. (a) DISCLOSURE OF TAXPAYER RETURN INFORMATION AND SOCIAL SECURITY NUMBERS.— (1) TAXPAYER RETURN INFORMATION.—Subsection (l) of sec- tion 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 ELIGIBILITY REQUIREMENTS FOR CERTAIN PROGRAMS.— ‘‘(A) IN GENERAL.—The Secretary, upon written request from the Secretary of Health and Human Services, shall disclose to officers, employees, and contractors of the Department of Health and Human Services return informa- tion of any taxpayer whose income is relevant in deter- mining any premium tax credit under section 36B or any cost-sharing reduction under section 1402 of the Patient Protection and Affordable Care Act or eligibility for partici- pation in a State medicaid program under title XIX of the Social Security Act, a State’s children’s health insur- ance program under title XXI of the Social Security Act, or a basic health program under section 1331 of Patient Protection and Affordable Care Act. Such return informa- tion shall be limited to— ‘‘(i) taxpayer identity information with respect to such taxpayer, ‘‘(ii) the filing status of such taxpayer, ‘‘(iii) the number of individuals for whom a deduc- tion is allowed under section 151 with respect to the taxpayer (including the taxpayer and the taxpayer’s spouse), ‘‘(iv) the modified gross income (as defined in sec- tion 36B) of such taxpayer and each of the other individuals included under clause (iii) who are required to file a return of tax imposed by chapter 1 for the taxable year, ‘‘(v) such other information as is prescribed by the Secretary by regulation as might indicate whether the taxpayer is eligible for such credit or reduction (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) INFORMATION TO EXCHANGE AND STATE AGEN- CIES.—The Secretary of Health and Human Services may disclose to an Exchange established under the Patient Protection and Affordable Care Act or its contractors, or to a State agency administering a State program described in subparagraph (A) or its contractors, any inconsistency between the information provided by the Exchange or State agency to the Secretary and the information provided to the Secretary under subparagraph (A). ‘‘(C) RESTRICTION ON USE OF DISCLOSED INFORMA- TION.—Return information disclosed under subparagraph (A) or (B) may be used by officers, employees, and contrac- tors of the Department of Health and Human Services, an Exchange, or a State agency only for the purposes of, and to the extent necessary in— 26 USC 6103.
