Title: Verify First Act
Policy area: Taxation

Summary:
Verify First Act
This bill amends the Internal Revenue Code to prohibit advance payments of the premium assistance tax credit from being made to an individual unless the Department of the Treasury has received confirmation from the Department of Health and Human Services that the Social Security Administration or the Department of Homeland Security has verified the individual's status as a citizen or national of the United States or an alien lawfully present in the United States.
The verification process must include the appropriate use of information related to citizenship or immigration status, such as Social Security numbers (but not individual taxpayer identification numbers).
The bill also amends the Public Health Service Act and the Patient Protection and Affordable Care Act to permit adjustments to certain health insurance coverage dates for an individual whose eligibility for advance payments is delayed due to the verification requirements.
The bill is contingent on the enactment of the American Health Care Act of 2017 (AHCA). If the AHCA is enacted, the bill applies to: (1) the existing tax credit after December 31, 2017; and (2) the tax credit, as modified by the AHCA, after December 31, 2019.

[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2581 Introduced in House (IH)]

<DOC>






115th CONGRESS
  1st Session
                                H. R. 2581

To amend the Internal Revenue Code of 1986 to require the provision of 
    social security numbers as a condition of receiving the health 
                     insurance premium tax credit.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 22, 2017

Mr. Barletta (for himself, Mr. Kelly of Pennsylvania, Mr. Renacci, Mrs. 
 Noem, Mr. Duncan of South Carolina, Mr. Brooks of Alabama, Mr. Rogers 
  of Alabama, Mr. McKinley, and Mr. McCaul) introduced the following 
  bill; which was referred to the Committee on Ways and Means, and in 
 addition to the Committee on Energy and Commerce, for a period to be 
subsequently determined by the Speaker, in each case for consideration 
  of such provisions as fall within the jurisdiction of the committee 
                               concerned

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to require the provision of 
    social security numbers as a condition of receiving the health 
                     insurance premium tax credit.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Verify First Act''.

SEC. 2. VERIFICATION OF STATUS IN UNITED STATES AS CONDITION OF 
              RECEIVING ADVANCE PAYMENT OF HEALTH INSURANCE PREMIUM TAX 
              CREDIT.

    (a) Application to Current Health Insurance Premium Tax Credit.--
Section 36B of the Internal Revenue Code of 1986, as in effect for 
months beginning before January 1, 2020, is amended by redesignating 
subsection (g) as subsection (h) and by inserting after subsection (f) 
the following new subsection:
    ``(g) Verification of Status in United States for Advance 
Payment.--No advance payment of the credit allowed under this section 
with respect to any premium under subsection (b)(2)(A) with respect to 
any individual shall be made under section 1412 of the Patient 
Protection and Affordable Care Act unless the Secretary has received 
confirmation from the Secretary of Health and Human Services that the 
Commissioner of Social Security or the Secretary of Homeland Security 
has verified under section 1411(c)(2) of such Act the individual's 
status as a citizen or national of the United States or an alien 
lawfully present in the United States using a process that includes the 
appropriate use of information related to citizenship or immigration 
status, such as social security account numbers (but not individual 
taxpayer identification numbers).''.
    (b) Application to New Health Insurance Premium Tax Credit.--
Section 36B of the Internal Revenue Code of 1986, as amended by the 
American Health Care Act of 2017 and in effect for months beginning 
after December 31, 2019, is amended by adding at the end the following 
new subsection:
    ``(h) Verification of Status in United States for Advance 
Payment.--No advance payment of the credit allowed under this section 
with respect to any amount under subparagraph (A) or (B) of subsection 
(b)(1) with respect to any individual shall be made under section 1412 
of the Patient Protection and Affordable Care Act unless the Secretary 
has received confirmation from the Secretary of Health and Human 
Services that the Commissioner of Social Security or the Secretary of 
Homeland Security has verified under section 1411(c)(2) of such Act the 
individual's status as a citizen or national of the United States or a 
qualified alien (within the meaning of section 431 of the Personal 
Responsibility and Work Opportunity Reconciliation Act of 1996 (8 
U.S.C. 1641)) using a process that includes the appropriate use of 
information related to citizenship or immigration status, such as 
social security account numbers (but not individual taxpayer 
identification numbers).''.
    (c) Conforming Amendment on Continuous Health Insurance Coverage 
Provision.--Section 2710A(b)(1) of the Public Health Service Act, as 
added by section 133 of the American Health Care Act of 2017, is 
amended by adding after subparagraph (C) the following:
        ``In the case of an individual who applies for advance payment 
        of a credit under section 1412 of the Patient Protection and 
        Affordable Care Act and for whom a determination of eligibility 
        for such advance payment is delayed by reason of the 
        requirement for verification of the individual's status in the 
        United States under section 1411(c)(2) of such Act, the period 
        of days beginning with the date of application for advance 
        payment and ending with the date of such verification shall not 
        be taken into account in applying subparagraph (B). The 
        Secretary shall establish a procedure by which information 
        relating to this period is provided to the individual.''.
    (d) Delay Permitted in Coverage Date in Case of Delay in 
Verification of Status for Individuals Applying for Advance Payment of 
Credit.--Section 1411(e) of the Patient Protection and Affordable Care 
Act (42 U.S.C. 18081(e)) is amended--
            (1) in paragraph (3), by inserting after ``applicant's 
        eligibility'' the following: ``(other than eligibility for 
        advance payment of a credit under section 1412)''; and
            (2) by adding at the end the following new paragraph:
            ``(5) Delay permitted in coverage date in case of delay in 
        verification of status for individuals applying for advance 
        payment of credit.--In the case of an individual whose 
        eligibility for advance payments is delayed by reason of the 
        requirement for verification under subsection (c)(2), if, for 
        coverage to be effective as of the date requested in the 
        individual's application for enrollment, the individual would 
        (but for this paragraph) be required to pay 2 or more months of 
        retroactive premiums, the individual shall be provided the 
        option to elect to postpone the effective date of coverage to 
        the date that is not more than 1 month later than the date 
        requested in the individual's application for enrollment.''.
    (e) Effective Dates.--
            (1) Application to current health insurance premium tax 
        credit.--The amendment made by this section is contingent upon 
        the enactment of the American Health Care Act of 2017 and shall 
        apply (if at all) to months beginning after December 31, 2017.
            (2) Application to new health insurance premium tax 
        credit.--The amendment made by subsection (b) is contingent 
        upon the enactment of the American Health Care Act of 2017 and 
        shall apply (if at all) to months beginning after December 31, 
        2019, in taxable years ending after such date.
            (3) Conforming amendment on continuous health insurance 
        coverage provision.--The amendment made by subsection (c) is 
        contingent upon the enactment of the American Health Care Act 
        of 2017 and shall take effect (if at all) as if included in 
        such Act.
            (4) Flexibility in coverage date in case of delay in 
        verification of status.--The amendment made by subsection (d) 
        is contingent upon the enactment of the American Health Care 
        Act of 2017 and shall apply (if at all) to applications for 
        advance payments for months beginning after December 31, 2017.
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