25378 Federal Register / Vol. 77, No. 83 / Monday, April 30, 2012 / Proposed Rules 

the primary containment which is 

designed to keep radiation which is 

released during an emergency event 

from escaping in to the environment. 

Because they are outside of the primary 

containment structure, they are more 

vulnerable than the core to natural 

disasters and terrorist attacks.’’ 

Improved Understanding of Health 

Effects of Radiation 

The petitioner states ‘‘[t]here is no 

‘safe’ dose of radiation, and as such the 

consideration of the effects of release of 

radiation should be given greater 

consideration.’’ The petitioner cites the 

2006 National Research Council of the 

National Academy of Sciences 

Biological Effects of Ionizing Radiation 

(BEIR) VII Report and asserts the report 

confirms that ‘‘any exposure to 

radiation—including background 

radiation—increases a person’s risk of 

developing cancer.’’ The petitioner 

states that ‘‘the NRC and licensees must 

recognize that their emergency response 

programs must be designed to protect 

not only against radiation levels that 

would cause acute effects, but also 

radiation levels that would exceed 

annual exposure limits * * *.’’ The 

petitioner asserts that ‘‘a government 

policy that implicitly states, as do NRC’s 

existing emergency planning 

regulations, that radiation exposure 

levels higher than normally allowable— 

by orders of magnitude—are acceptable 

under emergency conditions, is a 

government policy that is unsupportable 

and without basis in reality.’’ 

Particular Problems Associated With 

Pressure Suppression Containments 

The petitioner asserts that ‘‘[t]he 

failure of a pressure suppression 

containment can result in widespread 

radioactive contamination of areas 

surrounding nuclear plants.’’ The 

petitioner states, ‘‘In Japan, hydrogen 

explosions occurred at (at least) three 

GE Mark I reactors using a pressure 

suppression system.’’ The petitioner 

also states, ‘‘There are 23 GE Mark I 

nuclear reactors—about one-quarter of 

the nation’s reactors—essentially 

identical to the reactors that were 

destroyed at Fukushima, that are 

operational in the United States.’’ The 

petitioner makes the following 

statement: ‘‘Not only can the NRC no 

longer dismiss such accidents in the 

U.S., the NRC must instead assume that 

such accidents can occur in the U.S. and 

even, given the history of the nuclear 

age that large nuclear accidents are 

occurring at a much greater frequency 

than previously postulated, the NRC—at 

least for emergency planning purposes if 

nothing else—must assume that such 

accidents will occur in the U.S.’’ 

Natural Disasters and Emergency 

Response Planning 

The petitioner states that ‘‘[n]atural 

disasters have become increasingly 

prevalent in recent years causing 

concerns for nuclear reactors that are 

susceptible to various weather 

phenomena and disasters.’’ The 

petitioner asserts that ‘‘[c]urrent NRC 

emergency planning regulations do not 

reflect that natural disasters can both 

cause nuclear accidents and/or may 

occur concurrently with nuclear 

accidents.’’ The petitioner requests the 

following: 

Emergency response planning for nuclear 

facilities must incorporate regionally-relevant 

initiating and concurrent natural disasters as 

a regular part of emergency exercises, to 

assure the most effective possible emergency 

response in the event of a nuclear accident 

triggered by or complicated by a natural 

disaster. For this reason, we propose that 

every other emergency exercise include a 

scenario that includes a regionally-relevant 

initiating and concurrent natural disaster. By 

‘‘regionally relevant’’ we mean that plans 

should be made and exercises undertaken for 

the type of natural disaster most likely to 

affect a given licensee site * * *. However, 

for areas that may be affected by more than 

one type of natural disaster * * * each 

exercise should include a different regionally 

relevant scenario. 

Dated at Rockville, Maryland, this 24th day 

of April 2012. 

For the Nuclear Regulatory Commission. 

Annette L. Vietti-Cook, 

Secretary of the Commission. 

[FR Doc. 2012–10314 Filed 4–27–12; 8:45 am] 

BILLING CODE 7590–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 301 

[REG–119632–11] 

RIN 1545–BK87 

Regulations Pertaining to the 

Disclosure of Return Information To 

Carry Out Eligibility Requirements for 

Health Insurance Affordability 

Programs 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice of proposed rulemaking 

and notice of public hearing. 

SUMMARY: This document contains 

proposed regulations relating to the 

disclosure of return information under 

section 6103(l)(21) of the Internal 

Revenue Code, as enacted by the Patient 

Protection and Affordable Care Act and 

the Health Care and Education 

Reconciliation Act of 2010. The 

regulations define certain terms and 

prescribe certain items of return 

information in addition to those items 

prescribed by statute that will be 

disclosed, upon written request, under 

section 6103(l)(21) of the Internal 

Revenue Code. 

DATES: Written (including electronic) 

comments must be received by July 30, 

2012. Outlines of topics to be discussed 

at the public hearing scheduled for 

Friday, August 31, 2012, must be 

received by July 30, 2012. 

ADDRESSES: Send submissions to: 

CC:PA:LPD:PR (REG–119632–11), Room 

5203, Internal Revenue Service, PO Box 

7604, Ben Franklin Station, Washington, 

DC 20044. Submissions may be handdelivered Monday through Friday 

between the hours of 8 a.m. and 4 p.m. 

to CC:PA:LPD:PR (REG–119632–11), 

Courier’s Desk, Internal Revenue 

Service, 1111 Constitution Avenue NW., 

Washington, DC, or sent electronically 

via the Federal eRulemaking Portal at 

www.regulations.gov (IRS REG–119632– 

11). The public hearing will be held in 

the IRS Auditorium, Internal Revenue 

Building, 1111 Constitution Avenue 

NW., Washington, DC. 

FOR FURTHER INFORMATION CONTACT: 

Concerning the proposed regulations, 

Steven Karon, (202) 622–4570; 

concerning the submission of 

comments, the public hearing, and to be 

placed on the building access list to 

attend the public hearing, 

Olumafunmilayo Taylor, (202) 622– 

7180 (not toll-free numbers). 

SUPPLEMENTARY INFORMATION: 

Background 

Beginning in 2014, under the Patient 

Protection and Affordable Care Act, 

Public Law 111–148 (124 Stat. 119 

(2010)), and the Health Care and 

Education Reconciliation Act of 2010, 

Public Law 111–152 (124 Stat. 1029 

(2010)) (collectively, the Affordable Care 

Act), Affordable Insurance Exchanges 

(Exchanges) will provide competitive 

marketplaces for individuals and small 

employers to directly compare available 

private health insurance options 

(qualified health plans, or QHPs) on the 

basis of price, quality, and other factors, 

and to purchase such coverage. A 

Federally-facilitated Exchange will 

operate on behalf of States electing not 

to pursue a State-based Exchange. In 

general, a QHP is a health plan offered 

by a health insurance issuer that meets 

minimum standards in the law and set 

by an Exchange. 


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Federal Register / Vol. 77, No. 83 / Monday, April 30, 2012 / Proposed Rules 25379 

Qualified individuals and small 

employers will be able to purchase 

private health insurance through 

Exchanges. Certain individuals who 

choose to obtain coverage through an 

Exchange will be eligible to qualify for 

a new premium tax credit and/or costsharing reductions established to help 

make the purchase of insurance more 

affordable. 

Section 1401 of the Affordable Care 

Act amended the Internal Revenue Code 

to add section 36B, providing for the 

premium tax credit to help eligible 

individuals and families afford health 

insurance coverage. Section 1402 of the 

Affordable Care Act provides reduced 

cost-sharing for certain individuals 

enrolled in qualified health plans 

through the Exchange, decreasing the 

individual’s out-of-pocket limits, 

deductibles, co-insurance, and copayments in certain situations. 

Section 1411(a) of the Affordable Care 

Act directs the Secretary of the 

Department of Health and Human 

Services (HHS) to establish a program 

under which Exchanges will determine 

whether individuals are eligible to 

enroll in QHPs through the Exchange, 

and whether they are eligible for 

advance payments of the premium tax 

credit and cost-sharing reductions. 

Section 1412 of the Affordable Care Act 

directs the Secretary of HHS to establish 

a program for determining eligibility for 

advance payments of the premium tax 

credit and cost-sharing reductions that 

may be paid directly to an insurance 

company on behalf of a taxpayer. 

Eligibility for advance payments, like 

eligibility for the premium tax credit 

itself, is based in part on the household 

income of the individual who will claim 

the credit. Household income is defined 

in section 36B(d)(2) as the total of the 

modified adjusted gross incomes 

(MAGI) of the taxpayer claiming the 

premium tax credit and those other 

individuals for whom the taxpayer was 

allowed a deduction under section 151 

and who were required to file a tax 

return. 

Section 1413(a) of the Affordable Care 

Act directs the Secretary of HHS to 

establish a system under which an 

individual may submit a single, 

streamlined application to apply for 

specified insurance affordability 

programs (that is, the premium tax 

credit under section 36B, cost-sharing 

reductions under section 1402 of the 

Affordable Care Act, Medicaid, the 

Children’s Health Insurance Program 

(CHIP), and a State’s basic health 

program, if applicable, under section 

1331 of the Affordable Care Act). The 

system must be compatible with the 

processes set up to determine eligibility 

for advance payments of the premium 

tax credit and cost-sharing reductions. 

Where an individual seeking eligibility 

for any of these insurance affordability 

programs is found to be eligible for 

Medicaid or CHIP, the individual is 

enrolled in that program. If an 

individual is not eligible for one of these 

programs, the Exchange will make the 

determination (or provide for HHS to 

make the determination) as to the 

individual’s eligibility for advance 

payments of the premium tax credit 

under section 36B and for cost-sharing 

reductions, and the amount of any 

advance payments. Under section 

1412(c)(2) of the Affordable Care Act, 

advance payments are made monthly (or 

on another periodic basis as HHS may 

provide) directly to the issuer of the 

qualified health plan in which the 

individual enrolls. 

Section 1411(b)(3) of the Affordable 

Care Act requires that individuals 

seeking an eligibility determination for 

advance payments of the premium tax 

credit or for cost-sharing reductions 

provide the Exchange with information 

regarding their household income and 

family size to demonstrate that they 

meet the income-based eligibility 

requirements. However, section 

1411(c)(4)(B) of the Affordable Care Act 

grants the Secretary of HHS authority to 

modify the methods used for the 

verification of information if the 

Secretary of HHS determines those 

modifications would reduce the 

administrative costs and burdens on 

individuals seeking coverage through an 

Exchange. The section explicitly gives 

the Secretary of HHS authority to 

change the manner in which Exchanges 

determine eligibility for advance 

payments of the premium tax credit or 

for cost-sharing reductions, so long as 

any applicable requirements under 

section 6103 of the Internal Revenue 

Code with respect to the confidentiality, 

disclosure, maintenance and use of 

return information would still be met. 

Section 1411(g) of the Affordable Care 

Act further provides that individuals 

will be required to provide only the 

minimum amount of information 

needed to authenticate an individual’s 

identity and to determine the 

individual’s eligibility for, and amount 

of, advance payments of the premium 

tax credit or cost-sharing reductions. 

In proposing regulations in the 

Federal Register on August 17, 2011, 

the Secretary of HHS concluded that a 

less burdensome and more reasonable 

eligibility process would not require an 

individual to provide an Exchange with 

specific income-related information, 

such as the individual’s MAGI (76 FR 

51202 at 51214). Accordingly, the 

Secretary of HHS promulgated final 

regulations published in the Federal 

Register on March 27, 2012 (77 FR 

18310), limiting the information an 

individual needs to provide to an 

Exchange for purposes of income 

verification and allowing the Exchange 

to solicit information from the IRS 

through HHS with respect to the 

individual and his family members 

whose names and social security 

numbers, or adoption taxpayer 

identification numbers, are provided. 

The regulations also provide guidance 

on the eligibility determination process 

for enrollment in a QHP, advance 

payments of the premium tax credit and 

cost-sharing reductions, and other 

insurance affordability programs. 

Additionally, the Secretary of HHS 

promulgated final regulations published 

in the Federal Register on March 23, 

2012 (77 FR 17144) that provide revised 

eligibility rules for Medicaid. The 

Treasury Department and the IRS 

proposed regulations in the Federal 

Register on August 17, 2011 (76 FR 

51202) to implement the new premium 

tax credit. 

Section 6103(l)(21) permits the 

disclosure of return information to assist 

Exchanges in performing certain 

functions set forth in section 1311 of the 

Affordable Care Act for which income 

verification is required (including 

determinations of eligibility for the 

insurance affordability programs 

described in the Affordable Care Act), as 

well as to assist State agencies 

administering a State Medicaid program 

under title XIX of the Social Security 

Act, CHIP under title XXI of the Social 

Security Act, or a basic health program 

under section 1331 of the Affordable 

Care Act (if applicable). Section 

6103(l)(21) identifies specific items of 

return information that will be disclosed 

and permits the disclosure of such other 

items prescribed by regulation that 

might indicate whether an individual is 

eligible for the premium tax credit 

under section 36B or cost-sharing 

reductions under section 1402, and the 

amount thereof. After an individual 

submits an application for financial 

assistance in obtaining health coverage 

provided pursuant to Title I, subtitle E, 

of the Affordable Care Act (‘‘the 

application’’) to an Exchange or State 

agency, the IRS will disclose the 

available items of return information 

described under section 6103(l)(21)(A) 

to HHS. Pursuant to section 

6103(l)(21)(B), HHS will then disclose 

the information to the Exchange or State 

agency that is processing the 

application. 

As a condition for receiving return 

information under section 


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25380 Federal Register / Vol. 77, No. 83 / Monday, April 30, 2012 / Proposed Rules 

6103(l)(21)(A) and (B), each receiving 

entity (that is, HHS, the Exchanges, and 

State agencies that administer Medicaid, 

CHIP, or basic health plans, and their 

respective contractors) is required to 

adhere to the safeguards established 

under section 6103(p)(4). Final HHS 

regulations published in the Federal 

Register on March 27, 2012 (77 FR at 

18446, 18450) state that to be certified 

by HHS an Exchange must demonstrate 

readiness to meet the section 6103 

confidentiality requirements with 

respect to the items of return 

information the Exchange will receive. 

As described in section 6103(l)(21)(C), 

each receiving entity may then use the 

return information received under 

sections 6103(l)(21)(A) and (B) only for 

the purposes of, and to the extent 

necessary in, establishing eligibility for 

participation in the Exchange, verifying 

the appropriate amount of any advance 

payments of the premium tax credit or 

cost-sharing reductions, and 

determining eligibility for participation 

in a State Medicaid program, CHIP, or 

basic health program under section 1331 

of the Affordable Care Act. 

Under section 6103(l)(21)(A), the IRS 

will disclose to HHS (including its 

contractor(s)) certain items of return 

information, as enumerated in the 

statute or by regulation, for any relevant 

taxpayer. For purposes of these 

regulations, a relevant taxpayer is 

defined to be any individual listed, by 

name and social security number or 

adoption taxpayer identification number 

(‘‘taxpayer identity information’’), on 

the application whose income may bear 

upon a determination of the eligibility 

of an individual for an insurance 

affordability program. For each relevant 

taxpayer, section 6103(l)(21) explicitly 

authorizes the disclosure of the 

following items of return information 

from the reference tax year: Taxpayer 

identity information, filing status, the 

number of individuals for which a 

deduction under section 151 was 

allowed (‘‘family size’’), MAGI, and the 

taxable year to which any such 

information relates or, alternatively, that 

such information is not available. The 

‘‘reference tax year’’ is the first calendar 

year or, where no return information is 

available in that year the second 

calendar year, prior to the submission of 

the application. MAGI is defined under 

section 36B as the taxpayer’s adjusted 

gross income defined under section 62, 

increased by three components: (1) Any 

amount excluded from gross income 

under section 911, (2) any amount of 

interest received or accrued by the 

taxpayer during the taxable year that is 

exempt from tax, and (3) the amount of 

social security benefits of the taxpayer 

excluded from gross income under 

section 86 for the tax year. 

In some situations, the IRS will be 

unable to calculate MAGI. While 

uncommon, for certain relevant 

taxpayers who receive nontaxable social 

security benefits, the IRS may not have 

complete information from which to 

determine the amount of those benefits. 

If the IRS has information indicating 

that a relevant taxpayer received 

nontaxable social security benefits, but 

is unable to determine the amount of 

those benefits, the IRS will provide the 

aggregate amount of the other 

components used to calculate the 

relevant taxpayer’s MAGI, as well as 

information indicating that the amount 

of nontaxable social security benefits 

must still be taken into account to 

determine MAGI. Similarly, where 

MAGI is not available, the IRS will 

disclose the adjusted gross income, as 

well as information indicating that the 

other components of MAGI must still be 

taken into account to determine MAGI. 

Because the Affordable Care Act and 

HHS’s final regulations (77 FR at 18456– 

18458) require that Exchanges use 

alternative means to verify income 

where information is not available from 

the IRS, these explanatory items may 

assist an Exchange in determining an 

individual’s eligibility for, and amount 

of, any advance payment of the 

premium tax credit or cost-sharing 

reductions. 

The proposed regulations further 

provide that, in certain instances, where 

some or all of the items of return 

information prescribed by statute or 

regulation is unavailable, the IRS will 

provide information indicating why the 

particular item of return information is 

not available. Where an individual 

jointly filed with a spouse who is not a 

relevant taxpayer (that is, that spouse is 

not included on the application), the 

IRS will not disclose MAGI from the 

joint return because it cannot be 

appropriately allocated between the two 

spouses. Instead, the IRS will disclose 

that a joint return had been filed. This 

additional information may help 

individuals correct any errors or 

understand why they need to pursue 

alternative routes to verify their income. 

This information, therefore, also can 

assist Exchanges in determining 

whether an individual is eligible for 

advance payments of the premium tax 

credit or cost-sharing reductions. 

Additionally, the IRS may have 

information in its records indicating 

that a relevant taxpayer had been a 

victim of identity theft or that a relevant 

taxpayer has been reported as deceased. 

The proposed regulations provide that 

the IRS will disclose that, although a 

return for that taxpayer is on file, the 

information described under section 

6103(l)(21) is not being provided 

because IRS records suggest that the 

Exchange should take additional steps 

to authenticate the identities of the 

relevant taxpayers and may need to use 

alternate means for income verification. 

Where an individual who is listed as 

a dependent on the application (for the 

tax year in which the premium tax 

credit will be claimed) filed a return in 

the reference tax year but did not have 

a tax filing requirement for that year 

(based upon the return filed), the IRS 

will provide information indicating the 

dependent listed did not have a filing 

requirement because the information is 

relevant to the Exchange’s computation 

of household income. 

The final regulations issued by HHS 

provide that advance payments of the 

premium tax credit will not be 

permitted where the relevant taxpayer 

has received advance payments in the 

reference tax year and failed to file a 

return reconciling the advance 

payments with the actual premium tax 

credit. (77 FR at 18453). Therefore, these 

proposed regulations provide that the 

IRS will disclose to HHS that a relevant 

taxpayer who received an advance 

payment of a premium tax credit in the 

reference tax year did not file a return 

reconciling the advance payments with 

any premium tax credit available. 

Special Analyses 

It has been determined that this 

Notice of Proposed Rule Making is not 

a significant regulatory action as defined 

in Executive Order 12866, as 

supplemented by Executive Order 

13563. Therefore, a regulatory 

assessment is not required. It has also 

been determined that, because the 

regulations proposed do not impose a 

collection of information on small 

entities, the Regulatory Flexibility Act 

(5 U.S.C. chapter 6) does not apply. 

Pursuant to section 7805(f) of the Code, 

this notice of proposed rulemaking will 

be submitted to the Chief Counsel for 

Advocacy of the Small Business 

Administration for comment on its 

impact on small business. 

Comments and Public Hearing 

The Treasury Department and the IRS 

request comments on all aspects of the 

proposed rules. A public hearing has 

been scheduled for August 31, 2012, at 

10:00 a.m., in the IRS Auditorium, 

Internal Revenue Building, 1111 

Constitution Avenue NW., Washington, 

DC. Due to building security 

procedures, visitors must enter at the 

Constitution Avenue entrance. In 


srobinson on DSK4SPTVN1PROD with PROPOSALS
Federal Register / Vol. 77, No. 83 / Monday, April 30, 2012 / Proposed Rules 25381 

addition, all visitors must present photo 

identification to enter the building. 

Because of access restrictions, visitors 

will not be admitted beyond the 

immediate entrance area more than 30 

minutes before the hearing starts. For 

information about having your name 

placed on the building access list to 

attend the hearing, see the FOR FURTHER

INFORMATION CONTACT section of this 

preamble. 

The rules of 26 CFR 601.601(a)(3) 

apply to the hearing. Persons who wish 

to present oral comments at the hearing 

must submit written or electronic 

comments and an outline of the topics 

to be discussed and the time to be 

devoted to each topic (a signed original 

and eight (8) copies) by July 30, 2012. 

A period of 10 minutes will be allotted 

to each person for making comments. 

An agenda showing the scheduling of 

the speakers will be prepared after the 

deadline for receiving outlines has 

passed. Copies of the agenda will be 

available free of charge at the hearing. 

Drafting Information 

The principal author of the 

regulations is Steven L. Karon of the 

Office of the Associate Chief Counsel, 

Procedure and Administration. 

List of Subjects in 26 CFR Part 301 

Employment taxes, Estate taxes, 

Excise taxes, Gift taxes, Income taxes, 

Penalties, Reporting and recordkeeping 

requirements. 

Proposed Amendments to the 

Regulations 

Accordingly, 26 CFR part 301 is 

amended as follows: 

PART 301—PROCEDURE AND 

ADMINISTRATION 

Paragraph 1. The authority citation 

for part 301 is amended by adding the 

entry for § 301.6103(l)(21) to read in part 

as follows: 

Authority: 26 U.S.C. 7805 * * * 

Section 301.6103(l)(21)–(1) also issued 

under 26 U.S.C. 6103(l)(21) and 6103(q). 

Par. 2. Add § 301.6103(l)(21)–1 to 

read as follows: 

§ 301.6103(l)(21)–1 Disclosure of return 

information to the Department of Health and 

Human Services to carry out eligibility 

requirements for health insurance 

affordability programs. 

(a) General rule. Pursuant to the 

provisions of section 6103(l)(21)(A) of 

the Internal Revenue Code, officers and 

employees of the Internal Revenue 

Service will disclose, upon written 

request, for each relevant taxpayer on a 

single application those items of return 

information that are described under 

section 6103(l)(21)(A) and paragraphs 

(a)(1) through (6) of this section, for the 

reference tax year, as applicable, to 

officers, employees and contractors of 

the Department of Health and Human 

Services, solely for purposes of, and to 

the extent necessary in, establishing an 

individual’s eligibility for participation 

in an Exchange established under the 

Patient Protection and Affordable Care 

Act, including eligibility for, and 

determining the appropriate amount of, 

any premium tax credit under section 

36B or cost-sharing reduction under 

section 1402 of the Patient Protection 

and Affordable Care Act, or determining 

eligibility for the State programs 

described in section 6103(l)(21)(A). 

(1) With respect to each relevant 

taxpayer for the reference tax year 

where the amount of social security 

benefits not included in gross income 

under section 86 of the Internal Revenue 

Code of that relevant taxpayer is 

unavailable: 

(i) The aggregate amount of the 

following items of return information— 

(A) Adjusted gross income, as defined 

by section 62 of the Internal Revenue 

Code; 

(B) Any amount excluded from gross 

income under section 911 of the Internal 

Revenue Code; and 

(C) Any amount of interest received or 

accrued by the taxpayer during the 

taxable year which is exempt from tax. 

(ii) Information indicating that the 

amount of social security benefits not 

included in gross income under section 

86 of the Internal Revenue Code is 

unavailable. 

(2) Adjusted gross income, as defined 

by section 62 of the Internal Revenue 

Code, of a relevant taxpayer for the 

reference tax year, in circumstances 

where the modified adjusted gross 

income (MAGI), as defined by section 

36B(d)(2)(B) of the Internal Revenue 

Code, of that relevant taxpayer is 

unavailable, as well as information 

indicating that the components of MAGI 

other than adjusted gross income must 

be taken into account to determine 

MAGI; 

(3) Information indicating that certain 

return information of a relevant 

taxpayer is unavailable for the reference 

tax year because the relevant taxpayer 

jointly filed a U.S. Individual Income 

Tax Return for that year with a spouse 

who is not a relevant taxpayer listed on 

the same application; 

(4) Information indicating that, 

although a return for an individual 

identified on the application as a 

relevant taxpayer for the reference tax 

year is available, return information is 

not being provided because of possible 

authentication issues with respect to the 

identity of the relevant taxpayer; 

(5) Information indicating that a 

relevant taxpayer who is identified as a 

dependent for the tax year in which the 

premium tax credit under section 36B of 

the Internal Revenue Code would be 

claimed, did not have a filing 

requirement for the reference tax year 

based upon the U.S. Individual Income 

Tax Return the relevant taxpayer filed 

for the reference tax year; and 

(6) Information indicating that a 

relevant taxpayer who received advance 

payments of the premium tax credit in 

the reference tax year did not file a tax 

return for the reference tax year 

reconciling the advance payments of the 

premium tax credit with any premium 

tax credit under section 36B of the 

Internal Revenue Code available for that 

year. 

(b) Relevant taxpayer defined. For 

purposes of paragraph (a) of this section, 

a relevant taxpayer is defined to be any 

individual listed, by name and social 

security number or adoption taxpayer 

identification number, on an application 

submitted pursuant to Title I, Subtitle E, 

of the Patient Protection and Affordable 

Care Act, whose income may bear upon 

a determination of any advance 

payment of any premium tax credit 

under section 36B of the Internal 

Revenue Code, cost-sharing reduction 

under section 1402 of the Patient 

Protection and Affordable Care Act, or 

eligibility for any program described in 

section 6103(l)(21)(A) of the Internal 

Revenue Code. 

(c) Reference tax year defined. For 

purposes of section 6103(l)(21)(A) of the 

Internal Revenue Code and this section, 

the reference tax year is the first 

calendar year or, where no return 

information is available in that year, the 

second calendar year, prior to the 

submission of an application pursuant 

to Title I, Subtitle E, of the Patient 

Protection and Affordable Care Act. 

(d) Effective/applicability date. This 

section applies to disclosures to the 

Department of Health and Human 

Services on or after these proposed 

regulations are published as final 

regulations in the Federal Register. 

Steven T. Miller, 

Deputy Commissioner for Services and 

Enforcement. 

[FR Doc. 2012–10440 Filed 4–27–12; 8:45 am] 

BILLING CODE 4830–01–P 


srobinson on DSK4SPTVN1PROD with PROPOSALS