124 STAT. 237 PUBLIC LAW 111–148—MAR. 23, 2010 ‘‘(i) establishing eligibility for participation in the Exchange, and verifying the appropriate amount of, any credit or reduction described in subparagraph (A), ‘‘(ii) determining eligibility for participation in the State programs described in subparagraph (A).’’. (2) SOCIAL SECURITY NUMBERS.—Section 205(c)(2)(C) of the Social Security Act is amended by adding at the end the fol- lowing new clause: ‘‘(x) The Secretary of Health and Human Services, and the Exchanges established under section 1311 of the Patient Protection and Affordable Care Act, are authorized to collect and use the names and social security account numbers of individuals as required to administer the provisions of, and the amendments made by, the such Act.’’. (b) CONFIDENTIALITY AND DISCLOSURE.—Paragraph (3) of sec- tion 6103(a) of such Code is amended by striking ‘‘or (20)’’ and inserting ‘‘(20), or (21)’’. (c) PROCEDURES AND RECORDKEEPING RELATED TO DISCLO- SURES.—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). (d) UNAUTHORIZED DISCLOSURE OR INSPECTION.—Paragraph (2) of section 7213(a) of such Code is amended by striking ‘‘or (20)’’ and inserting ‘‘(20), or (21)’’. SEC. 1415. PREMIUM TAX CREDIT AND COST-SHARING REDUCTION PAYMENTS DISREGARDED FOR FEDERAL AND FEDER- ALLY-ASSISTED PROGRAMS. For purposes of determining the eligibility of any individual for benefits or assistance, or the amount or extent of benefits or assistance, under any Federal program or under any State or local program financed in whole or in part with Federal funds— (1) any credit or refund allowed or made to any individual by reason of section 36B of the Internal Revenue Code of 1986 (as added by section 1401) shall not be taken into account as income and shall not be taken into account as resources for the month of receipt and the following 2 months; and (2) any cost-sharing reduction payment or advance payment of the credit allowed under such section 36B that is made under section 1402 or 1412 shall be treated as made to the qualified health plan in which an individual is enrolled and not to that individual. PART II—SMALL BUSINESS TAX CREDIT SEC. 1421. CREDIT FOR EMPLOYEE HEALTH INSURANCE EXPENSES OF SMALL BUSINESSES. (a) IN GENERAL.—Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 (relating to business- 42 USC 18084. 26 USC 6103. 42 USC 405.
