,i  #aah? ,,congress  #a/ ,session  ,h4 
,r4 #aaac  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,febru>y #ba1         
#bjbc,mr4 ,b]a introduc$ ! foll[+ bill2 
:i* 0 ref]r$ to ! ,committee on ,en]gy &
 ,comm]ce1 & 9 addition to ! ,committee 
on ,ways & ,means1 = a p]iod to be      
subsequ5tly det]m9$ by ! ,speak]1 9 ea* 
case = consid]ation ( su* provisions z  
fall )9 ! jurisdiction ( ! committee    
conc]n$  ,a ,,bill  ,to /reaml9e        
enrollm5t 9 heal? insurance af=dability 
programs & m9imum ess5tial cov]age1 & = 
o!r purposes4  #a4 ,%ort title ,?is ,act
 may be cit$ z ! ,easy ,enrollm5t 9     
,heal? ,c>e ,act4  #b4 ,def9itions ,9   
?is ,act3 7#a7 ,,*ip program ,! t]m     
,,*ip program means a ,/ate plan = *ild 
heal? assi/ance "u title ,,xxi ( !      
,social ,security ,act 7#db ,u4,s4,c4   
#acig;aa et seq471 includ+ any waiv] (  
su* a plan4  7#b7 ,ex*ange ,! t]m       
,ex*ange means an ,am]ican ,heal?       
,b5efit ,ex*ange e/abli%$ "u subtitle ,d
 ( title ,i ( ! ,pati5t ,protection &   

,af=dable ,c>e ,act 7#db ,u4,s4,c4      
#ahjba et seq474  7#c7 ,family size ,!  
t]m family size has ! mean+ giv5 su* t]m
 9 section #cf;,b7d7 ( ! ,int]nal       
,rev5ue ,code ( #aihf4  7#d7 ,gr\p heal?
 plan ,! t]m gr\p heal? plan has ! mean+
 giv5 su* t]m 9 section #ejjj7;b77#a7 ( 
! ,int]nal ,rev5ue ,code ( #aihf4  7#e7 
,h\sehold income ,! t]m h\sehold income 
has ! mean+ giv5 su* t]m 9 section      
#cf;,b7d7 ( ! ,int]nal ,rev5ue ,code (  
#aihf4  7#f7 ,h\sehold memb] ,! t]m     
h\sehold memb] means ! taxpay]1 !       
taxpay]'s sp\se1 & any dep5d5t ( !      
taxpay]4  7#g7 ,insurance af=dability   
program ,! t]m insurance af=dability    
program means any ( ! foll[+3 7,a7 ,a   
,m$icaid program4  7,b7 ,a ,,*ip        
program4  7,c7 ,! program "u title ,i ( 
! ,pati5t ,protection & ,af=dable ,c>e  
,act 7#db ,u4,s4,c4 #ahjja et seq47 = ! 
enrollm5t 9 qualifi$ heal? plans (f]$   
?r\gh an ,ex*ange1 includ+ ! premium tax
 cr$its "u section #cf;,b ( ! ,int]nal  
,rev5ue ,code ( #aihf1 co/-%>+ r$uctions

 "u section #adjb ( ! ,pati5t           
,protection & ,af=dable ,c>e ,act 7#db  
,u4,s4,c4 #ahjga71 & ! advance paym5t ( 
su* cr$its & r$uctions "u section       
#adab7;a77#c7 ( ! ,pati5t ,protection & 
,af=dable ,c>e ,act 7#db ,u4,s4,c4      
#ahjhb7;a77#c774  7,d7 ,a ,/ate basic   
heal? program "u section #acca ( !      
,pati5t ,protection & ,af=dable ,c>e    
,act 7#db ,u4,s4,c4 #ahjea74  7,e7 ,any 
o!r ,f$]al1 ,/ate1 or local program t   
provides assi/ance = "s or all ( ! co/ (
 m9imum ess5tial cov]age & requires     
eligibility = su* program to be bas$ 9  
:ole or 9 "p on income1 includ+ su* a   
program c>ri$ out ?r\gh a waiv] "u      
section #accb ( ! ,pati5t ,protection & 
,af=dable ,c>e ,act 7#db ,u4,s4,c4      
#ahjeb7 or a ,/ate program supplem5t+ ! 
advanc$ paym5t ( tax cr$its & co/-%>+   
r$uctions "u section #adab7;a77#c7 ( su*
 ,act4  7#h7 ,m$icaid program ,! t]m    
,m$icaid program means a ,/ate plan =   
m$ical assi/ance "u title ,,xix ( !     
,social ,security ,act 7#db ,u4,s4,c4   

#acif et seq471 includ+ any waiv] ( su* 
a plan4  7#i7 ,m9imum ess5tial cov]age  
,! t]m m9imum ess5tial cov]age has !    
mean+ giv5 su* t]m 9 section #ejjj;,a7f7
 ( ! ,int]nal ,rev5ue ,code ( #aihf4    
7#aj7 ,modifi$ adju/$ gross income ,!   
t]m modifi$ adju/$ gross income has !   
mean+ giv5 su* t]m 9 section            
#cf;,b7d77#b77;,b7 ( ! ,int]nal ,rev5ue 
,code ( #aihf4  7#aa7 ,net premium ,!   
t]m net premium1 ) respect to a heal?   
plan or o!r =m ( m9imum ess5tial        
cov]age-- 7,a7 except z provid$ 9       
subp>agraph 7,b71 means ! paym5t f or on
 behalf ( an individual requir$ to      
enroll 9 su* plan or cov]age1 aft]      
application ( ! premium tax cr$it "u    
section #cf;,b ( ! ,int]nal ,rev5ue     
,code ( #aihf1 ! advance paym5t ( su*   
cr$it "u section #adab7;a77#c7 ( !      
,pati5t ,protection & ,af=dable ,c>e    
,act 7#db ,u4,s4,c4 #ahjhb7;a77#c771 &  
any o!r assi/ance provid$ by an         
insurance af=dability program2 &  7,b7  
does n include any am\nts describ$ 9    

section #cf;,b7b77#c77;,d7 ( ! ,int]nal 
,rev5ue ,code ( #aihf or section        
#acjc7;b77#b7 ( ! ,pati5t ,protection & 
,af=dable ,c>e ,act 7#db ,u4,s4,c4      
#ahjbc7;b77#b774  7#ab7 ,pov]ty l9e ,!  
t]m pov]ty l9e has ! mean+ giv5 su* t]m 
9 section #cf;,b7d77#c7 ( ! ,int]nal    
,rev5ue ,code ( #aihf4  7#ac7 ,qualifi$ 
heal? plan ,! t]m qualifi$ heal? plan   
has ! mean+ giv5 su* t]m 9 section      
#acja7;a7 ( ! ,pati5t ,protection &     
,af=dable ,c>e ,act 7#db ,u4,s4,c4      
#ahjba7;a774  7#ad7 ,relevant return    
in=mation ,! t]m relevant return        
in=mation means1 ) respect to a taxpay]1
 any return in=mation1 z def9$ 9 section
 #fajc7;b77#b7 ( ! ,int]nal ,rev5ue     
,code ( #aihf1 :i* may be relevant1 z   
det]m9$ by ! ,secret>y ( ! ,treasury 9  
consultation ) ! ,secret>y ( ,heal? &   
,human ,s]vices1 ) respect to-- 7,a7    
det]m9+1 or facilitat+ det]m9ation (1 ! 
eligibility ( any h\sehold memb] ( !    
taxpay] = any insurance af=dability     
program1 ei!r directly or ?r\gh enabl+  

access to additional in=mation          
pot5tially relevant to su* eligibility2 
or  7,b7 enroll+1 or facilitat+ !       
enrollm5t (1 su* individual 9 m9imum    
ess5tial cov]age4  7#ae7 ,s+le1 /reaml9$
 application ,! t]m s+le1 /reaml9$      
application means ! =m describ$ 9       
section #adac7;b77#a77;,a7 ( ! ,pati5t  
,protection & ,af=dable ,c>e ,act 7#db  
,u4,s4,c4 #ahjhc7;b77#a77;,a774  7#af7  
,tax return prep>] ,! t]m tax return    
prep>] has ! mean+ giv5 su* t]m 9       
section #ggja7;a77#cf7 ( ! ,int]nal     
,rev5ue ,code ( #aihf4  7#ag7 ,z]o net  
premium ,! t]m z]o net premium1 )       
respect to a heal? plan or o!r =m (     
m9imum ess5tial cov]age1 means a net    
premium ( #j4jj = su* plan or cov]age4  
#c4 ,f$]al income tax returns us$ to    
facilitate enrollm5t into insurance     
af=dability programs  7a7 ,9 g5]al ,n   
lat] ?an ,janu>y #a1 #bjbf1 ! ,secret>y 
%all e/abli% a program :i* all[s any    
taxpay] :o is n cov]$ "u m9imum ess5tial
 cov]age at ! "t _! return ( tax = !    

taxable ye> is fil$1 z well z any o!r   
h\sehold memb] :o is n cov]$ "u su*     
cov]age1 to1 9 conjunction ) ! fil+ ( _!
 return ( tax = any taxable ye> :i*     
beg9s aft] ,decemb] #ca1 #bjbd1 elect   
to-- 7#a7 h a det]m9ation made z to :e!r
 ! h\sehold memb] :o is n cov]$ "u su*  
cov]age is eligible = an insurance      
af=dability program2 &  7#b7 h su*      
h\sehold memb] enroll$ into m9imum      
ess5tial cov]age1 provid$ t-- 7,a7 su*  
cov]age is provid$ ?r\gh a              
z]o-net-premium plan1 &  7,b7 ! taxpay] 
does n-- 7i7 opt out ( cov]age ?r\gh !  
z]o-net-premium plan1 or  7ii7 select a 
diff]5t plan4  7b7 ,taxpay] requirem5ts 
& cons5t  7#a7 ,9 g5]al ,pursuant to !  
program e/abli%$ "u subsection 7a71 !   
taxpay] may1 9 conjunction ) ! fil+ ( _!
 return ( tax = ! taxable ye>-- 7,a7    
id5tify any h\sehold memb] :o is n cov]$
 "u m9imum ess5tial cov]age at ! "t (   
su* fil+2 &  7,b7 ) respect to ea*      
h\sehold memb] id5tifi$ "u subp>agraph  
7,a71 elect :e!r to-- 7i7 9 accordance )

 section #fajc7l77#bc7 ( ! ,int]nal     
,rev5ue ,code ( #aihf 7z add$ by        
subsection 7f771 cons5t to ! disclosure 
& transf] to ! applicable ,ex*ange ( any
 relevant return in=mation = purposes ( 
det]m9+ :e!r su* h\sehold memb] may be  
eligible = any insurance af=dability    
program & facilitat+ enrollm5t into su* 
program & m9imum ess5tial cov]age1      
includ+ any fur!r disclosure & transf]  
by ! ,ex*ange to any o!r entity z is    
deem$ necess>y to accompli% su*         
purposes2 &  7ii7 9 ! case cons5t is    
provid$ "u clause 7i7 ) respect to su*  
h\sehold memb]1 enroll su* h\sehold     
memb] 9 any m9imum ess5tial cov]age t is
 available ) a z]o net premium1 if--    
7,i7 ! memb] is eligible = su* cov]age  
?r\gh an insurance af=dability program2 
&  7,,ii7 ! memb] does n1 by ! end ( !  
special enrollm5t p]iod describ$ 9      
section #d7;c77#a77;,a7-- 7aa7 select a 
diff]5t plan (f]+ m9imum ess5tial       
cov]age2 or  7bb7 opt out ( su* cov]age 
t is available ) a z]o net premium4     

7#b7 ,e/abli%m5t ( options = taxpay]    
cons5t & election ,= purposes ( p>agraph
 7#a77;,b71 ! ,secret>y1 9 consultation 
) ! ,secret>y ( ,heal? & ,human         
,s]vices1 may provide ! elections "u su*
 p>agraph z a s+le election or z #b     
elections4  7#c7 ,supplem5tal =m  7,a7  
,9 g5]al ,9 ! case ( a taxpay] :o has   
cons5t$ to disclosure & transf] (       
relevant return in=mation pursuant to   
p>agraph 7#a77;,b77i71 su* taxpay] %all 
be enroll$ 9 ! insurance af=dability    
program only if ! taxpay] submits a     
supplem5tal =m :i* is design$ to collect
 additional in=mation necess>y 7z       
det]m9$ by ! ,secret>y ( ,heal? & ,human
 ,s]vices7 to e/abli% eligibility = &   
enrollm5t 9 an insurance af=dability    
program1 :i* may include 7except z      
provid$ 9 subp>agraph 7,b771 ) respect  
to ea* individual describ$ 9 p>agraph   
7#a77;,a71 ! foll[+3 7i7 ,/ate (        
resid5ce4  7ii7 ,date ( bir?4  7iii7    
,employm5t & ! availability ( b5efits "u
 a gr\p heal? plan at ! "t ! return (   

tax is fil$4  7iv7 ,any *ang$           
circum/ances describ$ 9 section         
#adab7;b77#b7 ( ! ,pati5t ,protection & 
,af=dable ,c>e ,act2 7#db ,u4,s4,c4     
#ahjhb7;b77#b774  7v7 ,solely = !       
purpose ( facilitat+ automatic r5ewal ( 
cov]age & eligibility r$et]m9ations "u  
section #adac7;c77#c77;,a7 ( su* ,act   
7#db ,u4,s4,c4 #ahjhc7;c77#c77;,a771    
au?orization = ! ,secret>y to disclose  
relevant return in=mation = subsequ5t   
taxable ye>s to insurance af=dability   
programs4  7vi7 ,any me?ods pref]r$ by !
 taxpay] or h\sehold memb] = ! purpose (
 be+ contact$ by ! applicable ,ex*ange  
or insurance af=dability program )      
respect to any eligibility det]m9ation  
=1 or enrollm5t 91 an insurance         
af=dability program or m9imum ess5tial  
cov]age1 su* z an email address or a    
phone numb] = calls or text messages4   
7vii7 ,in=mation ab\t h\sehold          
composition t-- 7,i7 may affect         
eligibility = an insurance af=dability  
program2 &  7,,ii7 is n o!rwise includ$ 

on ! return ( tax4  7viii7 ,su* o!r     
in=mation z ! ,secret>y1 9 consultation 
) ! ,secret>y ( ,heal? & ,human         
,s]vices1 may require1 includ+ in=mation
 reque/$ on ! s+le1 /reaml9$            
application4  7,b7 ,limitations ,!      
in=mation obta9$ ?r\gh ! =m describ$ 9  
subp>agraph 7,a7 may n include any      
reque/ = in=mation ) respect to         
citiz5%ip1 immigration /atus1 or heal?  
/atus ( any h\sehold memb]4  7,c7       
,additional in=mation ,! =m describ$ 9  
subp>agraph 7,a7 & ! accompany+ tax     
in/ructions may provide ! taxpay] )     
additional in=mation ab\t insurance     
af=dability programs1 includ+ in=mation 
provid$ to applicants on ! s+le1        
/reaml9$ application4  7,d7             
,accessibility  7i7 ,9 g5]al ,!         
,secret>y %all ensure t ! =m describ$ 9 
subp>agraph 7,a7 is made available to   
all taxpay]s )\t discrim9ation bas$ on  
language1 disability1 lit]acy1 or       
int]net access4  7ii7 ,rule (           
con/ruction ,no?+ 9 clause 7i7 %all be  

con/ru$ z dim9i%+1 r$uc+1 or o!rwise    
limit+ any o!r legal obligation = !     
,secret>y to avoid or to prev5t         
discrim9ation4  7#d7 ,return language ,!
 ,secret>y1 9 consultation ) ! ,secret>y
 ( ,heal? & ,human ,s]vices1 %all1 )    
respect to any items describ$ 9 ?is     
subsection :i* are to be includ$ 9 a    
taxpay]'s return ( tax1 develop language
 = su* items :i* is z simple & cle> z   
possible 7su* z ref]r+ to insurance     
af=dability programs z free or l[-co/   
heal? insurance74  7c7 ,tax return      
prep>]s  7#a7 ,9 g5]al ,) respect to any
 in=mation submitt$ 9 conjunction ) a   
tax return solely = purposes ( ! program
 describ$ 9 subsection 7a71 any tax     
return prep>] involv$ 9 prep>+ ! return 
conta9+ su* in=mation %all n be obligat$
 to assess ! accuracy ( su* in=mation z 
provid$ by ! taxpay]4  7#b7 ,submission 
( in=mation ,z "p ( ! program describ$ 9
 subsection 7a71 ! ,secret>y %all       
e/abli% me?ods to all[ = ! imm$iate     
transf] ( any relevant return in=mation 

to ! applicable ,ex*ange & insurance    
af=dability programs 9 ord] to increase 
! pot5tial = imm$iate det]m9ations (    
eligibility = & enrollm5t 9 insurance   
af=dability programs & m9imum ess5tial  
cov]age4  7d7 ,transf] ( in=mation ?r\gh
 secure int]face  7#a7 ,9 g5]al ,z "p ( 
! program e/abli%$ "u subsection 7a71 ! 
,secret>y %all develop a secure1        
electronic int]face all[+ an ex*ange (  
relevant return in=mation ) ! applicable
 ,ex*ange 9 a mann] simil> to ! int]face
 describ$ 9 section #adac7;c77#a7 ( !   
,pati5t ,protection & ,af=dable ,c>e    
,act 7#db ,u4,s4,c4 #ahjhc7;c77#a774 ,^u
 receipt ( su* in=mation1 ! applicable  
,ex*ange may convey su* in=mation to any
 o!r entity z ne$$ to facilitate        
det]m9ation ( eligibility = an insurance
 af=dability program or enrollm5t into  
m9imum ess5tial cov]age4  7#b7 ,transf] 
by ,treasury or tax prep>]s  7,a7 ,9    
g5]al ,! int]face describ$ 9 p>agraph   
7#a7 %all all[1 = any taxpay] :o has    
provid$ cons5t pursuant to subsection   

7b77#a77;,b77i71 = relevant return      
in=mation1 along ) confirmation t !     
,secret>y has accept$ ! return fil+ z   
meet+ applicable process+ crit]ia1 to be
 transf]r$ to an applicable ,ex*ange    
by-- 7i7 ! ,secret>y2 or  7ii7 pursuant 
to su* requirem5ts & /&>ds z are        
e/abli%$ by ! ,secret>y 79 consultation 
) ! ,secret>y ( ,heal? & ,human         
,s]vices7-- 7,i7 if ! ,secret>y is n    
able to transf] su* in=mation to !      
applicable ,ex*ange1 ! taxpay]2 or      
7,,ii7 ! tax return prep>] :o prep>$ !  
return conta9+ su* in=mation4  7,b7     
,transf] requirem5ts ,z soon z is       
practicable aft] ! fil+ ( a return      
describ$ 9 subsection 7a7 9 :i* !       
taxpay] has provid$ cons5t pursuant to  
subsection 7b77#a77;,b77i71 ! ,secret>y 
%all provide = all relevant return      
in=mation to be transf]r$ to !          
applicable ,ex*ange4  7,c7 ,data        
security ,any transf] ( relevant return 
in=mation describ$ 9 ?is subsection %all
 be conduct$-- 7i7 pursuant to int]ag5cy

 agreem5ts t ensure data security &     
ma9ta9 privacy 9 a mann] t satisfies !  
requirem5ts "u section #aidb7;b7 ( !    
,social ,security ,act 7#db ,u4,s4,c4   
#acifw-#b7;b772 &  7ii7 9 ! case ( any  
taxpay] fil+ _! tax return              
electronically1 9 a mann] t maximizes ! 
opportunity = su* taxpay]1 z "p ( !     
process ( fil+ su* return1 to           
imm$iately-- 7,i7 obta9 a det]m9ation ) 
respect to ! eligibility ( any h\sehold 
memb] = any insurance af=dability       
program2 &  7,,ii7 enroll 9 m9imum      
ess5tial cov]age4  7e7 ,errors t affect 
eligibility = insurance af=dability     
programs ,! ,secret>y ( ,heal? & ,human 
,s]vices1 9 consultation ) ! ,secret>y1 
%all e/abli% proc$ures = address+       
in/ances 9 :i* an error 9 relevant      
return in=mation t 0 transf]r$ to an    
,ex*ange "u subsection 7d7 may h result$
 9 a det]m9ation t an individual is     
eligible = m or less assi/ance "u an    
insurance af=dability program ?an !     
assi/ance = :i* ! individual w\ld       

o!rwise h be5 eligible )\t ! error4 ,su*
 proc$ures %all include proc$ures =--   
7#a7 ! report+ ( su* error to !         
individual1 ! ,secret>y ( ,heal? &      
,human ,s]vices1 & ! applicable ,ex*ange
 & insurance af=dability program1       
reg>dless ( :e!r su* error 0 includ$ 9  
an am5dm5t to ! tax return2 &  7#b7     
correct+1 z soon z practicable1 !       
individual's eligibility /atus =        
insurance af=dability programs1 subject 
to1 9 ! case ( r$uc$ eligibility =      
assi/ance1 any "r ( notice & appeal "u  
laws gov]n+ ! applicable insurance      
af=dability program1 includ+ section    
#adaa7;f7 ( ! ,pati5t ,protection &     
,af=dable ,c>e ,act 7#db ,u4,s4,c4      
#ahjha7;f774  7f7 ,disclosure ( return  
in=mation = det]m9+ eligibility =       
insurance af=dability programs &        
enrollm5t into m9imum ess5tial heal?    
cov]age  7#a7 ,9 g5]al ,section #fajc7l7
 ( ! ,int]nal ,rev5ue ,code ( #aihf is  
am5d$ by add+ at ! end ! foll[+3  7#bc7 
,disclosure ( return in=mation = det]m9+

 eligibility = insurance af=dability    
programs & enrollm5t into m9imum        
ess5tial heal? cov]age  7,a7 ,9 g5]al ,9
 ! case ( any taxpay] :o has cons5t$ to 
! disclosure & transf] ( any relevant   
return in=mation ) respect to any       
h\sehold memb] pursuant to section      
#c7;b7 ( ! ,easy ,enrollm5t 9 ,heal?    
,c>e ,act1 ! ,secret>y %all disclose su*
 in=mation to ! applicable ,ex*ange4    
7,b7 ,re/riction on disclosure ,return  
in=mation disclos$ "u subp>agraph 7,a7  
may be-- 7i7 us$ by an ,ex*ange only = !
 purposes (1 & to ! ext5t necess>y 9--  
7,i7 det]m9+ eligibility = an insurance 
af=dability program1 or  7,,ii7         
facilitat+ enrollm5t into m9imum        
ess5tial cov]age1 &  7ii7 fur!r disclos$
 by an ,ex*ange to any o!r p]son only = 
! purposes (1 & to ! ext5t necess>y1 to 
c>ry out subclauses 7,i7 & 7,,ii7 (     
clause 7i74  7,c7 ,def9itions ,=        
purposes ( ?is p>agraph1 ! t]ms relevant
 return in=mation1 ,ex*ange1 insurance  
af=dability program1 & m9imum ess5tial  

cov]age h ! same mean+s giv5 su* t]ms "u
 section #b ( ! ,easy ,enrollm5t 9      
,heal? ,c>e ,act4  4  7#b7 ,safegu>ds   
,section #fajc7p77#d7 ( ! ,int]nal      
,rev5ue ,code ( #aihf is am5d$ by ins]t+
 or any ,ex*ange describ$ 9 subsection  
7l77#bc71 aft] or any entity describ$ 9 
subsection 7l77#ba71 ea* place x appe>s4
  7g7 ,applications = insurance         
af=dability programs )\t reliance on    
f$]al income tax returns  7#a7 ,rule (  
con/ruction ,no?+ 9 ?is ,act %all be    
con/ru$ z requir+ any individual1 z a   
condition ( apply+ = an insurance       
af=dability program1 to-- 7,a7 file a   
return ( tax = any taxable ye> = :i*    
fil+ a return ( tax w\ld n o!rwise be   
requir$ = su* taxable ye>2 or  7,b7     
cons5t to disclosure ( relevant return  
in=mation "u subsection 7b77#a77;,b77i74
  7#b7 ,me?ods & proc$ures ,any ag5cy   
adm9i/]+ an insurance af=dability       
program %all implem5t me?ods &          
proc$ures1 z prescrib$ by ! ,secret>y ( 
,heal? & ,human ,s]vices1 9 consultation

 ) ! ,secret>y1 ?r\gh :i*1 9 ! case ( an
 individual apply+ = an insurance       
af=dability program )\t fil+ a return ( 
tax or cons5t+ to disclosure ( relevant 
return in=mation "u subsection          
7b77#a77;,b77i71 ! program det]m9es     
h\sehold income & family size =-- 7,a7 a
 cal5d> ye> describ$ 9 section          
#aijb7;e77#ad77;,d77vii77,i7 ( ! ,social
 ,security ,act 7#db ,u4,s4,c4 #acif;a71
 z add$ by section #e7;a72 &  7,b7 an   
applicable taxable ye>1 z def9$ 9       
section #cf;,b7c77#e7 ( ! ,int]nal      
,rev5ue ,code ( #aihf 7z add$ by section
 #e7;b774  7h7 ,secret>y ,9 ?is section1
 ! t]m ,secret>y means ! ,secret>y ( !  
,treasury1 or ! ,secret>y's delegate4   
#d4 ,ex*ange use ( relevant return      
in=mation  7a7 ,9 g5]al ,an ,ex*ange t  
receives relevant return in=mation "u   
section #c7;d7 ) respect to a taxpay] :o
 has provid$ cons5t "u section          
#c7;b77#a77;,b7 %all-- 7#a7 m9imize     
additional in=mation 7if any7 t is      
requir$ to be provid$ by su* taxpay] = a

 h\sehold memb] to qualify = any        
insurance af=dability program by1 :5ev] 
feasible1 qualify+ su* h\sehold memb] = 
su* program bas$ on-- 7,a7 relevant     
in=mation provid$ on ! tax return fil$  
by ! taxpay]1 includ+ in=mation on !    
supplem5tal =m describ$ 9 section       
#c7;b77#c72 &  7,b7 in=mation f o!r     
reliable ?ird-p>ty data s\rces t is     
relevant to eligibility = su* program b 
n available f ! return1 includ+         
in=mation obta9$ ?r\gh data mat*+ bas$  
on social security numb]s1 o!r id5tify+ 
in=mation1 & o!r items obta9$ f su*     
return2  7#b7 det]m9e ! eligibility (   
any h\sehold memb] = ! ,,*ip program &1 
:]e eligibility is det]m9$ bas$ on      
modifi$ adju/$ gross income1 ! ,m$icaid 
program1 z requir$ "u section #adac ( ! 
,pati5t ,protection & ,af=dable ,c>e    
,act 7#db ,u4,s4,c4 #ahjhc7 & section   
#aidc ( ! ,social ,security ,act 7#db   
,u4,s4,c4 #acifw-#c71 subject to any "r 
( notice & appeal "u laws gov]n+ su*    
programs1 includ+ section #adaa7;f7 ( ! 

,pati5t ,protection & ,af=dable ,c>e    
,act 7#db ,u4,s4,c4 #ahjha7;f772  7#c7  
to ! ext5t t any additional in=mation is
 necess>y = det]m9+ ! eligibility ( any 
h\sehold memb] = an insurance           
af=dability program1 obta9 su* in=mation
 9 ! mann] t-- 7,a7 imposes ! l[e/      
feasible proc$ural burd5 to ! taxpay]1  
includ+-- 7i7 9 ! case ( a taxpay] fil+ 
_! tax return electronically1 onl9e     
collection ( su* in=mation at or ne> !  
"t ( su* fil+2 &  7ii7 prior to a d5ial 
( eligibility or enrollm5t due to       
failure to provide su* in=mation1       
attempt+ to contact ! taxpay] multiple  
times us+ ! pref]r$ contact me?ods      
describ$ 9 section #c7;b77#c77;,a77vi72 
&  7,b7 provides ! individual ) all     
proc$ural protections t w\ld o!rwise be 
available 9 apply+ = su* program1       
includ+ ! reasonable opportunity p]iod  
describ$ 9 section #aacg7;d77#d77;,a7 ( 
! ,social ,security ,act 7#db,u4,s4,c4  
#acbj;b-#g7;d77#d77;,a772 &  7#d7 :5 an 
individual is f\nd eligible = an        

insurance af=dability program o!r ?an ! 
,m$icaid program-- 7,a7 enable su*      
individual1 ?r\gh proc$ures prescrib$ by
 ! ,secret>y ( ,heal? & ,human ,s]vices1
 to seek cov]age "u ! ,m$icaid program  
or ,,*ip program by provid+ additional  
in=mation demon/rat+ pot5tial           
eligibility = su* program1 ) any result+
 det]m9ation subject to rights ( notice 
& appeal "u laws gov]n+ insurance       
af=dability programs1 includ+ section   
#adaa7;f7 ( ! ,pati5t ,protection &     
,af=dable ,c>e ,act 7#db ,u4,s4,c4      
#ahjha7;f772 &  7,b7 provide su*        
individual ) notice ( su* proc$ures4    
7b7 ,m$icaid & ,,*ip  7#a7 ,/ate options
  7,a7 ,9 g5]al ,9 a ,/ate = :i* !      
,secret>y ( ,heal? & ,human ,s]vices is 
det]m9+ eligibility = individuals :o    
apply = insurance af=dability programs  
at ! ,ex*ange s]v+ resid5ts ( !         
individual's ,/ate1 ! ,secret>y ( ,heal?
 & ,human ,s]vices %all pres5t ! ,/ate )
 n less ?an #c sets ( options =         
v]ification proc$ures & bus9ess rules t 

! ,ex*ange s]v+ resid5ts ( su* ,/ate    
%all use 9 det]m9+ eligibility = ! ,/ate
 ,m$icaid program & ,,*ip program )     
respect to individuals :o are h\sehold  
memb]s describ$ 9 section               
#c7;b77#a77;,b74 ,not)/&+ any o!r       
provision ( law1 ! ,secret>y ( ,heal? & 
,human ,s]vices may pres5t ea* ,/ate ) !
 same #c sets ( options1 provid$ t ea*  
set c be cu/omiz$ to reflect ea* ,/ate's
 decisions ab\t optional eligibility    
categories & crit]ia = ! ,m$icaid       
program & ,,*ip program4  7,b7 ,bus9ess 
rules ,! bus9ess rules describ$ 9       
subp>agraph 7,a7 %all specify detail$   
eligibility det]m9ation rules &         
proc$ures = process+ initial            
applications & r5ewals1 includ+-- 7i7 ! 
,secret>y's use ( data f ,/ate ag5cies &
 o!r s\rces describ$ 9 subsection       
7c77#c77;,a77ii7 ( section #adac ( !    
,pati5t ,protection & ,af=dable ,c>e    
,act 7#db ,u4,s4,c4 #ahjhc72 &  7ii7 !  
circum/ances = adm9i/rative r5ewal (    
eligibility = ! ,m$icaid program & !    

,,*ip program1 bas$ on data %[+ probable
 cont9u$ eligibility4  7,c7 ,default ,9 
! case ( a ,/ate describ$ 9 subp>agraph 
7,a7 t does n select an option f ! set  
pres5t$ "u su* subp>agraph )9 a         
timeframe specifi$ by ! ,secret>y (     
,heal? & ,human ,s]vices1 ! ,secret>y ( 
,heal? & ,human ,s]vices %all det]m9e ! 
option t ! ,ex*ange %all use = su* ,/ate
 = ! purposes describ$ 9 su*            
subp>agraph4  7,d7 ,rule ( con/ruction  
,no?+ 9 ?is p>agraph %all be con/ru$ z  
requir+ a ,/ate to provide b5efits "u   
title ,,xix or ,,xxi ( ! ,social        
,security ,act 7#db ,u4,s4,c4 #acif et  
seq41 #acig;aa et seq47 to a category ( 
individuals1 or to set an income        
eligibility ?re%old = b5efits "u su*    
titles at a c]ta9 level1 if ! ,/ate is n
 o!rwise requir$ to d s "u su* titles4  
7#b7 ,enrollm5t  7,a7 ,9 g5]al ,if !    
,ex*ange 9 a ,/ate det]m9es t an        
individual describ$ 9 p>agraph 7#a77;,a7
 is eligible = b5efits "u ! ,/ate       
,m$icaid program or ,,*ip program1 !    

,ex*ange %all s5d ! relevant in=mation  
ab\t ! individual to ! ,/ate &1 if      
cons5t has be5 giv5 "u section          
#c7;b77#a77;,b7 to enrollm5t 9 a heal?  
plan or o!r =m ( m9imum ess5tial cov]age
 ) a z]o net premium1 ! ,/ate %all      
enroll su* individual 9 ! ,/ate ,m$icaid
 program or ,,*ip program 7z applicable7
 z soon z practicable1 except z provid$ 
9 subp>agraphs 7,b7 & 7,d74  7,b7       
,exception ,a ,/ate %all n enroll an    
individual 9 cov]age "u ! ,/ate ,m$icaid
 program or ,,*ip program )\t !         
affirmative cons5t ( ! individual if !  
individual w\ld be requir$ to pay a     
premium = su* cov]age4  7,c7 ,manag$ c>e
 ,if ! ,/ate ,m$icaid program or ,,*ip  
program requires an individual enroll$  
"u subp>agraph 7,a7 to receive cov]age  
?r\gh a manag$ c>e organization or      
entity1 ! ,/ate %all use a proc$ure =   
assign+ ! individual to su* an          
organization or entity 7includ+         
auto-assignm5t proc$ures7 t is commonly 
us$ 9 ! ,/ate :5 an individual :o is    

f\nd eligible = su* program does n      
affirmatively select a p>ticul>         
organization or entity4  7,d7 ,opt-out  
proc$ures ,not)/&+ subp>agraph 7,a71 an 
individual describ$ 9 su* subp>agraph   
%all be giv5 "o or m opportunities to   
opt out ( cov]age "u a ,/ate ,m$icaid   
program or ,,*ip program1 us+ proc$ures 
prescrib$ by ! ,secret>y ( ,heal? &     
,human ,s]vices4  7c7 ,advance premium  
tax cr$its = qualifi$ heal? plans  7#a7 
,9 g5]al ,9 ! case :]e a taxpay] has    
fil$ _! return ( tax = a taxable ye> on 
or be=e ! date specifi$ "u section      
#fjgb7;a7 ( ! ,int]nal ,rev5ue ,code (  
#aihf ) respect to su* ye> & has provid$
 cons5t describ$ 9 section              
#c7;b77#a77;,b77i71 if ! ,ex*ange has   
det]m9$ t an applicable h\sehold memb]  
has n qualifi$ = ! ,m$icaid program or !
 ,,*ip program1 su* ,ex*ange %all-- 7,a7
 9 addition to any su* p]iod t may      
o!rwise be available1 provide a special 
enrollm5t p]iod t beg9s on ! date !     
taxpay] has provid$ su* cons5t2 &  7,b7 

det]m9e-- 7i7 :e!r ! taxpay] w\ld1      
pursuant to section #adab ( ! ,pati5t   
,protection & ,af=dable ,c>e ,act 7#db  
,u4,s4,c4 #ahjhb71 be eligible = advance
 paym5t ( ! premium assi/ance tax cr$it 
"u section #cf;,b ( ! ,int]nal ,rev5ue  
,code ( #aihf if su* h\sehold memb] ( ! 
taxpay] 7 enroll$ 9 a qualifi$ heal?    
plan2 &  7ii7 if ! taxpay] has made !   
election describ$ 9 section             
#c7;b77#a77;,b77ii71 :e!r su* h\sehold  
memb] has "o or m options to enroll 9 a 
qualifi$ heal? plan ) a z]o net premium4
  7#b7 ,enrollm5t 9 a qualifi$ heal?    
plan ) a z]o net premium  7,a7 ,9 g5]al 
,9 ! case t a h\sehold memb] describ$ 9 
p>agraph 7#a7 has "o or m options to    
enroll 9 a qualifi$ heal? plan ) a z]o  
net premium1 & cons5t has be5 giv5 "u   
section #c7;b77#a77;,b7 = enrollm5t (   
su* h\sehold memb] 9 a qualifi$ heal?   
plan ) a z]o net premium-- 7i7 !        
,ex*ange %all id5tify a set ( options 7z
 describ$ 9 subp>agraph 7,b77 = qualifi$
 heal? plans (f]+ a z]o net premium2 &  

7ii7 f su* set1 select a qualifi$ heal? 
plan z ! default enrollm5t *oice = !    
h\sehold memb] 9 accordance )           
subp>agraph 7,c74  7,b7 ,option sets    
7i7 ,9 g5]al ,9 ! case t multiple       
qualifi$ heal? plans ) a z]o net premium
 are available ) m ?an #a actu>ial      
value1 ! ,ex*ange %all limit ! set (    
options "u subp>agraph 7,a77i7 to su*   
qualifi$ heal? plans ) ! highe/         
available actu>ial value4  7ii7 ,fur!r  
re/rictions ,9 ! case describ$ 9 clause 
7i71 ! ,ex*ange may fur!r limit ! set ( 
options "u subp>agraph 7,a77i71 among ! 
qualifi$ heal? plans t h ! highe/       
available actu>ial value z describ$ 9   
clause 7i71 bas$ on ! g5]osity ( su*    
plans' cov]age ( s]vices n subject to a 
d$uctible4  7iii7 ,def9ition ( highe/   
actu>ial value ,= purposes ( ?is        
subp>agraph1 ! t]m highe/ actu>ial value
 means ! highe/ actu>ial value among--  
7,i7 ! levels ( cov]age describ$ 9      
p>agraph 7#a7 ( section #acjb7;d7 ( !   
,pati5t ,protection & ,af=dable ,c>e    

,act 7#db ,u4,s4,c4 #ahjbb7;d771 )\t    
reg>d to all[able v>iance "u p>agraph   
7#c7 ( su* section2 &  7,,ii7 z         
applicable1 ! levels ( cov]age t result 
f ! application ( co/-%>+ r$uctions "u  
section #adjb ( su* ,act 7#db ,u4,s4,c4 
#ahjga74  7,c7 ,select+ a default option
 ,! ,secret>y ( ,heal? & ,human ,s]vices
 %all e/abli% proc$ures t ,ex*anges may 
use 9 select+1 f ! set ( options        
describ$ 9 subp>agraph 7,b71 ! default  
enrollm5t *oice "u subp>agraph 7,a77ii74
 ,su* proc$ures %all include-- 7i7 ,/ate
 options = r&omization among heal?      
insurance issu]s2 &  7ii7 factors t may 
be us$ to weight su* r&omization4  7,d7 
,notification ( default enrollm5t ,z    
soon z possible aft] an ,ex*ange has    
id5tifi$ a default enrollm5t *oice = an 
individual "u subp>agraph 7,a77ii71 !   
,ex*ange %all provide ! individual )    
notice ( su* selection4 ,! notice %all  
include-- 7i7 a description ( cov]age   
provid$ by ! select$ qualifi$ heal?     
plan2  7ii7 enc\ragem5t to le>n ab\t all

 available qualifi$ heal? plan options  
be=e ! end ( ! special enrollm5t p]iod  
"u p>agraph 7#a77;,a7 & to select a plan
 t be/ meets ! ne$s ( ! individual & !  
individual's family2  7iii7 an          
explanation t1 if ! individual does n   
select a qualifi$ heal? plan by ! end ( 
su* special enrollm5t p]iod or opt out (
 default enrollm5t 9 accordance ) !     
process describ$ 9 clause 7iv71 !       
,ex*ange w enroll ! individual 9 su*    
select$ qualifi$ heal? plan 9 accordance
 ) subp>agraph 7,e72  7iv7 an           
explanation ( ! opt-out process prec$+  
implem5tation ( default enrollm5t1 :i*  
%all meet /&>ds prescrib$ by ! ,secret>y
 ( ,heal? & ,human ,s]vices2 &  7v7     
in=mation on options = assi/ance )      
enrollm5t & plan *oice1 includ+ publicly
 fund$ navigators & private brok]s &    
ag5ts approv$ by ! ,ex*ange4  7,e7      
,default enrollm5t  7i7 ,9 g5]al        
,subject to subp>agraph 7,f71 an        
,ex*ange %all enroll 9 a default        
enrollm5t *oice any individual :o-- 7,i7

 is s5t a notice "u subp>agraph 7,d72 & 
7,,ii7 fails to select a diff]5t        
qualifi$ heal? plan1 or opt out (       
default enrollm5t "u ?is p>agraph1 by ! 
end ( ! special enrollm5t p]iod describ$
 9 p>agraph 7#a77;,a74  7ii7 ,updat$    
notice ,at ! "t ( ! default enrollm5t   
describ$ 9 clause 7i71 ! ,ex*ange %all  
s5d a notice to ! individual expla9+ t  
default enrollm5t has occurr$1 describ+ 
! plan into :i* ! individual has be5    
enroll$1 & expla9+ ! reconsid]ation     
proc$ures describ$ 9 subp>agraph 7,f74  
7,f7 ,reconsid]ation  7i7 ,9 g5]al ,n   
lat] ?an #cj days aft] receiv+ a notice 
"u subp>agraph 7,e77ii71 ! individual   
receiv+ su* notice may use a me?od      
provid$ by ! ,ex*ange to indicate-- 7,i7
 ! individual's decision to dis5roll f !
 qualifi$ heal? plan select$ "u         
subp>agraph 7,a77ii72 or  7,,ii7 9 !    
case ( a h\sehold memb] = :om ! select$ 
qualifi$ heal? plan "u su* subp>agraph  
is a high co/-%>+ qualifi$ heal? plan1 !
 individual's decision to enroll 9 a    

specifi$ l[] co/-%>+ qualifi$ heal?     
plan1 id5tifi$ by ! ,ex*ange1 t is (f]$ 
by ! same heal? insurance issu] t       
sponsors ! qualifi$ heal? plan t 0      
select$ "u su* subp>agraph4  7ii7       
,def9itions ,= purposes ( ?is           
subp>agraph3 7,i7 ,high co/-%>+ qualifi$
 heal? plan ,! t]m high co/-%>+ qualifi$
 heal? plan means-- 7aa7 9 ! case ( a   
h\sehold memb] ) a h\sehold income at or
 bel[ #bjj p]c5t ( ! pov]ty l9e1 a      
qualifi$ heal? plan t is n at ! silv]   
level2 or  7bb7 9 ! case ( a h\sehold   
memb] ) a h\sehold income above #bjj    
p]c5t ( ! pov]ty l9e1 a qualifi$ heal?  
plan t is n at ! gold or plat9um level4 
7,,ii7 ,specifi$ l[] co/-%>+ qualifi$   
heal? plan ,! t]m specifi$ l[] co/-%>+  
qualifi$ heal? plan means-- 7aa7 9 !    
case ( a h\sehold memb] ) a h\sehold    
income at or bel[ #bjj p]c5t ( ! pov]ty 
l9e1 ! l[e/-premium qualifi$ heal? plan 
(f]$ by ! heal? insurance issu] t is at 
! silv] level2 or  7bb7 9 ! case ( a    
h\sehold memb] ) a h\sehold income above

 #bjj p]c5t ( ! pov]ty l9e1 !           
l[e/-premium qualifi$ heal? plan (f]$ by
 ! heal? insurance issu] t is at ! gold 
level4  #e4 ,mod]niz+ eligibility       
crit]ia = insurance af=dability programs
  7a7 ,income eligibility det]m9ations =
 ,m$icaid & ,,*ip  7#a7 ,9 g5]al        
,section #aijb7;e77#ad77;,d7 ( ! ,social
 ,security ,act 7#db ,u4,s4,c4          
#acif;a7e77#ad77;,d77 is am5d$ by add+  
at ! end ! foll[+ new clauses3  7vi7    
,,snap & ,,tanf eligibility f9d+s  7,i7 
,9 g5]al ,subject to subclause 7,,iii71 
a ,/ate %all provide t an individual =  
:om a f9d+ has be5 made z describ$ 9    
clause 7,,ii7 %all meet applicable      
eligibility = assi/ance "u ! ,/ate plan 
or a waiv] ( ! plan involv+ f9ancial    
eligibility1 citiz5%ip or satisfactory  
immigration /atus1 & ,/ate resid5ce4 ,a 
,/ate %all rely on su* a f9d+ bo? = !   
initial det]m9ation ( eligibility =     
m$ical assi/ance "u ! plan or waiv] &   
any subsequ5t r$et]m9ation (            
eligibility4  7,,ii7 ,f9d+s describ$ ,a 

f9d+ describ$ 9 ?is subclause is a      
det]m9ation made )9 a reasonable p]iod  
7z det]m9$ by ! ,secret>y7 by a ,/ate   
ag5cy responsible = adm9i/]+ ! ,tempor>y
 ,assi/ance = ,ne$y ,families program "u
 "p ,a ( title ,,iv or ! ,supplem5tal   
,nutrition ,assi/ance ,program e/abli%$ 
"u ! ,food & ,nutrition ,act ( #bjjh t  
an individual is eligible = b5efits "u  
su* program4  7,,iii7 ,limitation ,a    
,/ate %all be requir$ to rely on ! f9d+s
 ( ! ,/ate ag5cy responsible = adm9i/]+ 
! supplem5tal nutrition assi/ance       
program e/abli%$ "u ! ,food & ,nutrition
 ,act ( #bjjh only 9 ! case (-- 7aa7 an 
individual :o is "u #ai ye>s ( age2 or  
7bb7 an individual :o is describ$ 9     
subsection 7a77#aj77;,a77i77,,viii74    
7,,iv7 ,/ate option ,a ,/ate may rely on
 ! f9d+s ( ! ,/ate ag5cy responsible =  
adm9i/]+ ! supplem5tal nutrition        
assi/ance program e/abli%$ "u ! ,food & 
,nutrition ,act ( #bjjh 9 ! case ( an   
individual n describ$ 9 subclause       
7,,iii74  7vii7 ,rec5t annual income    

e/abli%+ eligibility  7,i7 ,9 g5]al ,=  
purposes ( det]m9+ ! income eligibility 
= m$ical assi/ance ( an individual ^:   
eligibility is det]m9$ bas$ on !        
application ( modifi$ adju/$ gross      
income "u subp>agraph 7,a71 a ,/ate %all
 provide t an individual ^: eligibility 
date occurs 9 ,janu>y1 ,febru>y1 ,m>*1  
or ,april ( a cal5d> ye> %all be        
f9ancially eligible if ! individual's   
modifi$ adju/$ gross income = ! prec$+  
cal5d> ye> satisfies ! income           
eligibility requirem5t applicable to !  
individual4  7,,ii7 ,def9ition ,=       
purposes ( ?is clause1 an eligibility   
date means-- 7aa7 9 ! case ( an         
individual :o is n receiv+ m$ical       
assi/ance :5 ! individual applies = an  
insurance af=dability program 7z def9$ 9
 section #b ( ! ,easy ,enrollm5t 9      
,heal? ,c>e ,act71 :e!r su* application 
takes place ?r\gh section #c7;b7 ( su*  
,act or o!rwise1 ! date on :i* su*      
individual applies = su* program2 &     
7bb7 9 ! case ( an individual :o is     

receiv+ m$ical assi/ance & ^: cont9u$   
eligibility = su* assi/ance is be+      
r$et]m9$1 ! date on :i* ! individual is 
det]m9$ to satisfy all eligibility      
requirem5ts applicable to ! individual  
o!r ?an income eligibility4  7,,iii7    
,rules ( con/ruction  7aa7 ,eligibility 
det]m9ations dur+ ,may ?r\gh ,decemb]   
,no?+ 9 subclause 7,i7 %all be con/ru$ z
 dim9i%+1 r$uc+1 or o!rwise limit+ !    
,/ate's obligation to grant eligibility1
 "u circum/ances o!r ?an ^? describ$ 9  
su* subclause1 bas$ on data t include   
income %[n on an individual's tax       
return1 includ+ ! obligation "u section 
#adac7;c77#c77;,a7 ( ! ,pati5t          
,protection & ,af=dable ,c>e ,act 7#db  
,u4,s4,c4 #ahjhc7;c77#c77;,a774  7bb7   
,alt]native gr\nds = eligibility ,no?+ 9
 subclause 7,i7 %all be con/ru$ z       
dim9i%+1 r$uc+1 or o!rwise limit+ gr\nds
 = eligibility o!r ?an ^? describ$ 9 su*
 subclause1 includ+ eligibility bas$ on 
income z ( ! po9t 9 "t at :i* an        
application = m$ical assi/ance "u !     

,/ate plan or a waiv] ( ! plan is       
process$4  7cc7 ,qualify+ = additional  
assi/ance ,not)/&+ subclause 7,i71 a    
,/ate %all use an individual's modifi$  
adju/$ gross income z det]m9$ z ( ! po9t
 9 "t at :i* ! individual's application 
= m$ical assi/ance is process$ or1 9 !  
case ( r$et]m9ation ( eligibility1      
project$ annual income1 to det]m9e !    
individual's eligibility = m$ical       
assi/ance if us+ ! individual's modifi$ 
adju/$ gross income1 z s det]m9$1 w\ld  
result 9 ! individual be+ eligible =    
great] b5efits "u ! ,/ate plan 7or a    
waiv] ( su* plan7 or 9 ! imposition (   
l[] premiums or co/-%>+ on ! individual 
"u ! plan 7or waiv]7 ?an if !           
individual's eligibility 0 det]m9$ us+ !
 modifi$ adju/$ gross income ( !        
individual z %[n on ! individual's tax  
return = ! prec$+ cal5d> ye>4  4  7#b7  
,con=m+ am5dm5t ,section                
#aijb7;e77#ad77;,h77i7 ( ! ,social      
,security ,act 7#db ,u4,s4,c4           
#acif;a7e77#ad77;,h77i77 is am5d$ by    

ins]t+ except z provid$ 9 subp>agraph   
7,d77vii77,i71 be=e ! requirem5t4  7#c7 
,effective date ,! am5dm5ts made by ?is 
subsection %all take effect on ,janu>y  
#a1 #bjbe4  7b7 ,improv+ ! /ability &   
pr$ictability ( ,ex*ange cov]age  7#a7  
,int]nal ,rev5ue ,code ( #aihf ,section 
#cf;,b ( ! ,int]nal ,rev5ue ,code (     
#aihf is am5d$-- 7,a7 9 subsection 7b7--
 7i7 9 p>agraph 7#b77;,b77ii71 by /rik+ 
taxable ye> & ins]t+ applicable tax ye>1
 &  7ii7 9 p>agraph 7#c7-- 7,i7 9       
subp>agraph 7,a7-- 7aa7 9 clause 7i71 by
 /rik+ taxable ye> & ins]t+ applicable  
taxable ye>1 &  7bb7 9 clause 7ii77,i71 
by ins]t+ 7or1 9 ! case ( applicable    
taxable ye>s beg9n+ 9 any cal5d> ye>    
aft] #bjbe7 aft] #bjad1 &  7,,ii7 9     
subp>agraph 7,b7-- 7aa7 9 clause        
7ii77,i77aa71 by /rik+ ! taxable ye> ea*
 place x appe>s & ins]t+ ! applicable   
taxable ye>1 &  7bb7 9 ! flu% matt] at !
 end-- 7,,aa7 /rik+ files a jo9t return 
& no cr$it is all[$ & ins]t+ fil$ a jo9t
 return dur+ ! applicable taxable ye> & 

no cr$it 0 all[$1 & 7,,bb7 /rik+ unless 
a d$uction is all[$ "u section #aea = ! 
taxable ye> & ins]t+ unless a d$uction 0
 all[$ "u section #aea = ! applicable   
taxable ye>1  7,b7 9 subsection 7c7--   
7i7 9 p>agraph 7#a7-- 7,i7 9            
subp>agraphs 7,a7 & 7,c71 by /rik+      
taxable ye> ea* place x appe>s & ins]t+ 
applicable taxable ye>1 &  7,,ii7 9     
subp>agraph 7,d71 by /rik+ is all[able &
 all t foll[s ?r\gh ! p]iod & ins]t+ 0  
all[able to ano!r taxpay] = ! applicable
 taxable ye>41  7ii7 9 p>agraph         
7#b77;,c71 by add+ at ! end ! foll[+3   
7v7 ,"t p]iod  7,i7 ,9 g5]al ,except z  
provid$ "u subclause 7,,ii71 eligibility
 = m9imum ess5tial cov]age "u ?is       
subp>agraph %all be bas$ on !           
individual's eligibility =              
employ]-sponsor$ m9imum ess5tial cov]age
 dur+ ! op5 enrollm5t p]iod 7or dur+ a  
special enrollm5t p]iod = an individual 
:o enrolls or :o *anges _! qualifi$     
heal? plan dur+ a special enrollm5t     
p]iod71 z det]m9$ by ! applicable       

,ex*ange4  7,,ii7 ,exception ,an        
individual %all be consid]$ eligible =  
m9imum ess5tial cov]age "u clause 7iii7 
= a mon? = :i* su* ,ex*ange has det]m9$1
 subject to rights ( notice & appeal "u 
laws gov]n+ ! applicable insurance      
af=dability program 7includ+ section    
#adaa7;f7 ( ! ,pati5t ,protection &     
,af=dable ,c>e ,act 7#db ,u4,s4,c4      
#ahjha7;f7771 t ! individual is cov]$ by
 an eligible employ]-sponsor$ plan4  1 &
  7iii7 by add+ at ! end ! foll[+3  7#e7
 ,applicable taxable ye> ,! t]m         
applicable taxable ye> means-- 7,a7 )   
respect to a cov]age mon? t is ,janu>y1 
,febru>y1 ,m>*1 ,april1 or ,may1 ! mo/  
rec5t taxable ye> t end$ at lea/ #ab    
mon?s be=e ,janu>y #a ( ! plan ye>1 &   
7,b7 ) respect to any cov]age mon? n    
describ$ 9 subp>agraph 7,a71 ! mo/ rec5t
 taxable ye> t end$ be=e ,janu>y #a ( ! 
plan ye>4  7#f7 ,ex*ange ,! t]m ,ex*ange
 means an ,am]ican ,heal? ,b5efit       
,ex*ange e/abli%$ "u subtitle ,d ( title
 ,i ( ! ,pati5t ,protection & ,af=dable 

,c>e ,act 7#db ,u4,s4,c4 #ahjba et      
seq474  7#g7 ,op5 enrollm5t p]iod ,! t]m
 op5 enrollm5t p]iod means an op5       
enrollm5t p]iod describ$ 9 subsection   
7c77#f77;,b7 ( section #acaa ( ! ,pati5t
 ,protection & ,af=dable ,c>e ,act 7#db 
,u4,s4,c4 #ahjca74  1  7,c7 9 subsection
 7d7-- 7i7 9 p>agraph 7#a7-- 7,i7 by    
/rik+ is all[$ & ins]t+ 0 all[$1 &      
7,,ii7 by ins]t+ applicable be=e taxable
 ye>1 &  7ii7 9 p>agraph 7#c77;,b71 by  
ins]t+ applicable be=e taxable ye>1     
7,d7 9 subsection 7e77#a7-- 7i7 by /rik+
 is all[$ & ins]t+ 0 all[$1 &  7ii7 by  
ins]t+ applicable be=e taxable ye>1 &   
7,e7 9 subsection 7f77#b7-- 7i7 9       
subp>agraph 7,a71 by /rik+ ,if & ins]t+ 
,except z provid$ 9 subp>agraphs 7,b7 & 
7,c71 if1 &  7ii7 by ins]t+ at ! end !  
foll[+3  7,c7 ,safe h>bor  7i7 ,income &
 family size ,no increase "u subp>agraph
 7,a7 %all be impos$ if ! advance       
paym5ts d n exce$ am\nts t are consi/5t 
) income & family size1 ei!r-- 7,i7 z   
%[n on ! return ( tax = ! applicable    

plan ye>1 provid$ su* return 0 accept$  
by ! ,secret>y z meet+ applicable       
process+ crit]ia1 or  7,,ii7 z det]m9$  
by ! applicable ,ex*ange "u subsection  
7b77#d7 ( section #adab ( ! ,pati5t     
,protection & ,af=dable ,c>e ,act 7#db  
,u4,s4,c4 #ahjhb74  7ii7                
,employ]-sponsor$ m9imum ess5tial       
cov]age ,no increase "u subp>agraph 7,a7
 %all be impos$ bas$ on eligibility =   
m9imum ess5tial cov]age "u subsection   
7c77#b77;,c7 if ! applicable ,ex*ange-- 
7,i7 det]m9$1 "u clause 7v77,i7 ( su*   
subsection1 t ! individual 0 ineligible 
= employ]-sponsor$ m9imum ess5tial      
cov]age1 &  7,,ii7 did n det]m9e1 "u    
clause 7v77,,ii7 ( su* subsection1 t !  
individual 0 cov]$ ?r\gh                
employ]-sponsor$ m9imum ess5tial        
cov]age4  7iii7 ,exception ,clauses 7i7 
& 7ii7 %all n apply to ! ext5t t any    
det]m9ation describ$ 9 su* clauses 0    
bas$ on a false /atem5t by ! taxpay]    
:i*-- 7,i7 0 int5tional or grossly      
neglig5t1 &  7,,ii7 0-- 7aa7 made on a  

return ( tax1 or  7bb7 provid$ or caus$ 
to be provid$ to an ,ex*ange by !       
taxpay]4  4  7#b7 ,pati5t ,protection & 
,af=dable ,c>e ,act ,section #adab7;b7 (
 ! ,pati5t ,protection & ,af=dable ,c>e 
,act 7#db ,u4,s4,c4 #ahjhb7;b77 is      
am5d$-- 7,a7 9 p>agraph 7#a77;,b71 by   
/rik+ ! mo/ rec5t & all t foll[s ?r\gh !
 p]iod at ! end & ins]t+ ! applicable   
taxable ye>1 z def9$ 9 section          
#cf;,b7c77#e7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf42  7,b7 9 p>agraph 7#b77;,b71  
by /rik+ second prec$+ taxable ye> &    
ins]t+ applicable taxable ye>1 z def9$ 9
 su* section #cf;,b7c77#e72 &  7,c7 by  
add+ at ! end ! foll[+3  7#c7 ,*ange =m 
,if1 aft] ! submission ( an individual's
 application =m1 ! individual exp]i5ces 
*anges 9 circum/ances z describ$ 9      
p>agraph 7#b71 ! individual may1 by     
submitt+ a *ange =m z prescrib$ by !    
,secret>y1 apply = an increas$ am\nt (  
advance paym5ts ( ! premium tax cr$it "u
 section #cf;,b ( ! ,int]nal ,rev5ue    
,code ( #aihf1 increas$ co/-%>+         

r$uctions "u section #adjb1 increas$    
assi/ance "u ! basic heal? program "u   
section #acca1 & cov]age ?r\gh a ,/ate  
,m$icaid program or ,,*ip program4  7#d7
 ,eligibility = additional assi/ance    
7,a7 ,9 g5]al ,! ,secret>y1 9           
consultation ) ! ,secret>y ( !          
,treasury1 %all e/abli% a process ?r\gh 
:i*-- 7i7 an ,ex*ange det]m9es1 ?r\gh   
data s\rces & proc$ures describ$ 9      
sections #adaa & #adac 7#db ,u4,s4,c4   
#ahjha2 #db ,u4,s4,c4 #ahjhc71 :e!r ea* 
individual :o has submitt$ a *ange =m "u
 p>agraph 7#c7 has exp]i5c$ sub/antial  
*anges 9 circum/ances t w>rant          
additional assi/ance ?r\gh an insurance 
af=dability program1 z def9$ 9 section  
#b ( ! ,easy ,enrollm5t 9 ,heal? ,c>e   
,act2  7ii7 9 ! case ! ,ex*ange det]m9es
 an individual has exp]i5c$ sub/antial  
*anges 9 circum/ances z describ$ 9      
clause 7i71 ! ,ex*ange conveys su*      
det]m9ation to ! ,secret>y ( ! ,treasury
 "u section #cf;,b7f7 ( ! ,int]nal      
,rev5ue ,code ( #aihf & to ! adm9i/rator

 ( an insurance af=dability program =   
:i* ! individual may qualify "u t       
det]m9ation2 &  7iii7 9 ! case !        
,ex*ange det]m9es an individual has     
exp]i5c$ sub/antial *anges 9            
circum/ances describ$ 9 clause 7i71 !   
individual may qualify )\t delay =      
additional advance premium tax cr$its "u
 section #cf;,b ( ! ,int]nal ,rev5ue    
,code ( #aihf1 increas$ co/-%>+         
r$uctions "u section #adjb1 additional  
basic heal? program assi/ance "u section
 #acca1 or cov]age ?r\gh a ,/ate        
,m$icaid program or ,,*ip program4  7,b7
 ,rights to notice & appeal ,a          
det]m9ation made by an ,ex*ange "u ?is  
p>agraph %all be subject to any         
applicable rights ( notice & appeal1    
includ+ su* rights "u section #adaa7;f74
  4  7#c7 ,effective dates ,! am5dm5ts  
made by ?is subsection %all take effect 
on ,janu>y #a1 #bjbf1 & cont9ue 9 effect
 ?r\gh ,decemb] #ca1 #bjcb4  #f4        
,/r5g!n+ data infra/ructure =           
eligibility = insurance af=dability     

programs  7a7 ,insurance ,af=dability   
,program access to ,national ,directory 
( ,new ,hires ,section #dec7;i7 ( !     
,social ,security ,act 7#db ,u4,s4,c4   
#fec7;i77 is am5d$ by add+ at ! end !   
foll[+ new p>agraph3  7#e7 ,adm9i/ration
 ( insurance af=dability programs  7,a7 
,9 g5]al ,! ,secret>y %all provide      
access to insurance af=dability programs
 7z su* t]m is def9$ 9 section #b ( !   
,easy ,enrollm5t 9 ,heal? ,c>e ,act7 to 
in=mation 9 ! ,national ,directory (    
,new ,hires t involves-- 7i7 id5tity1   
employ]1 qu>t]ly wages1 & unemploym5t   
comp5sation1 to ! ext5t su* in=mation is
 pot5tially relevant to det]m9+ !       
eligibility or scope ( cov]age ( an     
individual = b5efits provid$ by su* a   
program2 &  7ii7 new hires1 to ! ext5t  
su* in=mation is pot5tially relevant to 
det]m9+ :e!r an individual is (f]$      
m9imum ess5tial cov]age ?r\gh a gr\p    
heal? plan1 z def9$ 9 section           
#ejjj7;b77#a7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf4  7,b7 ,reimbursem5t ( ,,hhs   

co/s ,insurance af=dability programs    
%all reimburse ! ,secret>y1 9 accordance
 ) subsection 7k77#c71 = ! additional   
co/s incurr$ by ! ,secret>y 9 furni%+   
in=mation "u ?is p>agraph4  4  7b7 ,use 
( in=mation f ! ,national ,directory (  
,new ,hires ,not)/&+ any o!r provision (
 law-- 7#a7 9 det]m9+ an individual's   
eligibility = advance paym5t ( premium  
tax cr$its "u section #adab7;a77#c7 ( ! 
,pati5t ,protection & ,af=dable ,c>e    
,act 7#db ,u4,s4,c4 #ahjhb7;a77#c771 &  
co/-%>+ r$uctions "u section #adjb ( !  
,pati5t ,protection & ,af=dable ,c>e    
,act 7#db ,u4,s4,c4 #ahjga71 & a basic  
heal? program "u section #acca ( !      
,pati5t ,protection & ,af=dable ,c>e    
,act 7#db ,u4,s4,c4 #ahjea71 an ,ex*ange
 may use in=mation ab\t id5tity1        
employ]1 qu>t]ly wages1 & unemploym5t   
comp5sation 9 ! ,national ,directory (  
,new ,hires1 & in=mation ab\t new hires 
to det]m9e :e!r an individual is (f]$   
m9imum ess5tial cov]age ?r\gh a gr\p    
heal? plan1 z def9$ 9 section           

#ejjj7;b77#a7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf1 subject to notice & appeal    
rights = any result+ eligibility        
det]m9ation1 includ+ ! rights describ$ 9
 section #adaa7;f7 ( ! ,pati5t          
,protection & ,af=dable ,c>e ,act 7#db  
,u4,s4,c4 #ahjha7;f772 &  7#b7 ,m$icaid 
programs & ,,*ip programs may use       
in=mation 9 ! ,national ,directory (    
,new ,hires ab\t id5tity1 employ]1      
qu>t]ly wages1 & unemploym5t comp5sation
 to det]m9e eligibility & to implem5t   
?ird-p>ty liability proc$ures or premium
 assi/ance programs o!rwise p]mitt$ or  
m&at$ "u ,f$]al law1 & use in=mation    
ab\t new hires to implem5t su* proc$ures
 & policies1 subject to notice & appeal 
rights = any result+ det]m9ation1       
includ+ ^? available "u title ,,xix or  
title ,,xxi ( ! ,social ,security ,act  
or "u section #adaa7;f7 ( ! ,pati5t     
,protection & ,af=dable ,c>e ,act 7#db  
,u4,s4,c4 #ahjha7;f774  7c7 ,use (      
in=mation ab\t eligibility = or receipt 
( gr\p heal? cov]age ,not)/&+ any o!r   

provision ( ,f$]al or ,/ate law3 7#a7 ,9
 g5]al ,subject to ! requirem5ts        
describ$ 9 p>agraph 7#b71 = purposes (  
det]m9+ eligibility &1 9 ! case ( a     
,m$icaid program1 = purposes ( det]m9+ !
 applicability ( ?ird-p>ty liability    
proc$ures or premium assi/ance policies 
o!rwise p]mitt$ or m&at$ "u ,f$]al law1 
an insurance af=dability program %all h 
access to any s\rce ( in=mation1 ma9ta9$
 by or accessible to a public entity1   
ab\t receipt or (f]s ( cov]age ?r\gh a  
gr\p heal? plan4 ,su* s\rces %all       
include-- 7,a7 in=mation ma9ta9$ by or  
accessible to ! ,secret>y ( ,heal? &    
,human ,s]vices = purposes ( implem5t+  
section #ahfb7;b7 ( ! ,social ,security 
,act 7#db ,u4,s4,c4 #aciey7b772  7,b7   
in=mation ma9ta9$ by or accessible to a 
,/ate ,m$icaid program = purposes (     
implem5t+ subsections 7a77#be7 or       
7a77#fj7 ( section #aijb ( ! ,social    
,security ,act 7#db ,u4,s4,c4 #acif;a72 
&  7,c7 in=mation report$ "u sections   
#fjee & #fjef ( ! ,int]nal ,rev5ue ,code

 ( #aihf4  7#b7 ,requirem5ts ,an        
insurance af=dability program %all obta9
 ! in=mation describ$ 9 p>agraph 7#a7   
pursuant to an int]ag5cy or o!r         
agreem5t1 consi/5t ) /&>ds prescrib$ by 
! ,secret>y ( ,heal? & ,human ,s]vices1 
9 consultation ) ! ,secret>y1 t prev5ts 
! unau?oriz$ use1 disclosure1 or        
modification ( su* in=mation & o!rwise  
protects privacy & data security4  7d7  
,au?orization ,to receive relevant      
in=mation  7#a7 ,9 g5]al ,not)/&+ any   
o!r provision ( law1 a ,f$]al or ,/ate  
ag5cy or private entity 9 possession ( !
 s\rces ( data pot5tially relevant to   
eligibility = an insurance af=dability  
program is au?oriz$ to convey su* data  
or in=mation to ! insurance af=dability 
program1 & su* program is au?oriz$ to   
receive ! data or in=mation & to use x 9
 det]m9+ eligibility4  7#b7 ,application
 ( requirem5ts & p5alties ,a conveyance 
( data to an insurance af=dability      
program "u ?is subsection %all be       
subject to ! same requirem5ts t apply to

 a conveyance ( data to a ,/ate ,m$icaid
 plan "u title ,,xix ( ! ,social        
,security ,act 7#db ,u4,s4,c4 #acif et  
seq47 "u section #aidb ( su* ,act 7#db  
,u4,s4,c4 #acifw-#b71 & ! p5alties t    
apply to a violation ( su* requirem5ts1 
includ+ p5alties t apply to a private   
entity mak+ a conveyance4  7e7          
,electronic transmission ( in=mation ,9 
det]m9+ an individual's eligibility = an
 insurance af=dability program1 !       
program %all-- 7#a7 ) respect to v]ify+ 
an elem5t ( eligibility t is bas$ on    
in=mation f an ,express ,lane ,ag5cy 7z 
def9$ 9 section #aijb7;e77#ac77;,f7 ( ! 
,social ,security ,act 7#db ,u4,s4,c4   
#acif;a7e77#ac77;,f7771 f ano!r public  
ag5cy1 or f ano!r reliable s\rce (      
relevant data1 waive any o!rwise        
applicable requirem5t t ! individual mu/
 v]ify su* in=mation1 provide an        
atte/ation z to ! subject ( su*         
in=mation1 or provide a signature =     
atte/ations t include t subject1 be=e ! 
individual is enroll$ into m9imum       

ess5tial cov]age2 &  7#b7 satisfy any   
o!rwise applicable signature requirem5t 
) respect to an individual's enrollm5t 9
 an insurance af=dability program ?r\gh 
an electronic signature 7z def9$ 9      
section #agaj7a7 ( ! ,gov]nm5t ,pap]work
 ,elim9ation ,act 7#dd ,u4,s4,c4 #cejd  
note774  7f7 ,rule ( con/ruction ,no?+ 9
 ?is section %all be con/ru$ z dim9i%+1 
r$uc+1 or o!rwise limit+ ! legal        
au?ority = an insurance af=dability     
program to grant eligibility1 9 :ole or 
9 "p1 bas$ on an atte/ation alone1 )\t  
requir+ v]ification ?r\gh data mat*es or
 o!r s\rces4  #g4 ,fund+ = in=mation    
te*nology developm5t & op]ations  7a7 ,9
 g5]al ,out ( am\nts 9 ! ,treasury n    
o!rwise appropriat$1 !re are appropriat$
 to ! ,secret>y ( ,heal? & ,human       
,s]vices su* sums z may be necess>y to  
e/abli% in=mation ex*ange & process+    
infra/ructure & op]ate all in=mation    
ex*ange & process+ proc$ures describ$ 9 
?is ,act1 includ+ = ! co/s ( /aff &     
contractors4  7b7 ,ag5cies receiv+ fund+

 ,! ,secret>y ( ,heal? & ,human ,s]vices
 may1 z necess>y & 9 accordance ) !     
proc$ures describ$ 9 subsection 7c71    
transf] am\nts appropriat$ "u subsection
 7a7 to entities t include ! foll[+ = ! 
purposes describ$ 9 su* subsection3 7#a7
 ,! ,secret>y ( ! ,treasury1 includ+ !  
,int]nal ,rev5ue ,s]vice4  7#b7 ,!      
,(fice ( ,*ild ,support ,en=cem5t ( !   
,dep>tm5t ( ,heal? & ,human ,s]vices4   
7#c7 ,a ,/ate-adm9i/]$ insurance        
af=dability program1 includ+ a ,m$icaid 
or ,,*ip program & a ,/ate basic heal?  
program "u section #acca ( ! ,pati5t    
,protection & ,af=dable ,c>e ,act 7#db  
,u4,s4,c4 #ahjea74  7#d7 ,an entity     
op]at+ an ,ex*ange4  7#e7 ,a ?ird-p>ty  
data s\rce1 :i* may be a public or      
private entity4  7c7 ,proc$ures ,!      
,secret>y ( ,heal? & ,human ,s]vices1 9 
consultation ) ! ,secret>y ( !          
,treasury1 %all e/abli% proc$ures = !   
entities describ$ 9 subsection 7b7 to   
reque/ a transf] ( fund+ f ! am\nts     
appropriat$ "u subsection 7a71 includ+  

proc$ures = review+ su* reque/s1 modify+
 & approv+ su* reque/s1 appeal+         
decisions ab\t transf]s1 & audit+ su*   
transf]s4  #h4 ,con=m+ /atutory *anges  
7a7 ,/ate income & eligibility          
v]ification sy/ems ,section #aacg ( !   
,social ,security ,act 7#db ,u4,s4,c4   
#acbj;b-#g7 is am5d$-- 7#a7 9 subsection
 7a77#a71 by ins]t+ 79 ! case ( an      
individual :o has cons5t$ to !          
disclosure & transf] ( relevant return  
in=mation t includes ! individual's     
social security acc\nt numb] pursuant to
 section #c7;b77#a77;,b7 ( ! ,easy      
,enrollm5t 9 ,heal? ,c>e ,act1 ! ,/ate  
%all deem su* individual to h satisfi$ !
 requirem5t to furni% su* acc\nt numb]  
to ! ,/ate "u ?is p>agraph7 be=e !      
semicolon2 &  7#b7 9 subsection 7d7--   
7,a7 9 p>agraph 7#a77;,a71 by /rik+ ,!  
,/ate %all require & ins]t+ ,subject to 
p>agraph 7#f71 ! ,/ate %all require2 &  
7,b7 by add+ at ! end ! foll[+ new      
p>agraph3  7#f7 ,satisfaction (         
requirem5t ?r\gh reliable data mat*es ,9

 ! case ( an individual apply+ = !      
program describ$ 9 p>agraph 7#b7 or !   
,*ildr5's ,heal? ,insurance ,program "u 
title ,,xxi ( ?is ,act1 ! program %all n
 require an individual to make !        
decl>ation describ$ 9 p>agraph 7#a77;,a7
 if ! proc$ures e/abli%$ pursuant to    
section #c7;a77#a7 ( ! ,easy ,enrollm5t 
9 ,heal? ,c>e ,act or section           
#adac7;c77#b77;,b77ii77,,ii7 ( ! ,pati5t
 ,protection & ,af=dable ,c>e ,act 7#db 
,u4,s4,c4 #ahjhc7;c77#b77;,b77ii77,,ii77
 7 us$ to v]ify ! individual's          
citiz5%ip1 bas$ on ! individual's social
 security numb] z well z o!r id5tify+   
in=mation1 :i* may include su* facts z  
"n & date ( bir?1 t increases ! accuracy
 ( mat*es ) applicable s\rces (         
citiz5%ip data4  4  7b7 ,eligibility    
det]m9ations "u ,,ppaca ,section        
#adaa7;b7 ( ! ,pati5t ,protection &     
,af=dable ,c>e ,act 7#db ,u4,s4,c4      
#ahjha7;b77 is am5d$-- 7#a7 9 p>agraph  
7#c71 by /rik+ subp>agraph 7,a7 & ins]t+
 ! foll[+3  7,a7 ,in=mation reg>d+      

income & family size ,! in=mation       
describ$ 9 p>agraphs 7#ba7 & 7#bc7 (    
section #fajc7l7 ( ! ,int]nal ,rev5ue   
,code ( #aihf = ! applicable taxable    
ye>1 z def9$ 9 section #cf;,b7c77#e7 (  
su* ,code4  2 &  7#b7 by add+ at ! end !
 foll[+3  7#f7 ,receipt ( in=mation ,!  
requirem5ts = provid+ in=mation "u ?is  
subsection may be satisfi$ ?r\gh data   
submitt$ to ! ,ex*ange ?r\gh reliable   
data mat*es1 r ?an by ! applicant       
provid+ in=mation4 ,9 ! case describ$ 9 
p>agraph 7#b77;,a71 data mat*es %all n  
be us$ = ?is purpose unless !y meet !   
requirem5ts describ$ 9 section          
#aacg7;d77#f7 ( ! ,social ,security ,act
 7#db ,u4,s4,c4 #acbj;b-#g7;d77#f774  4 
#i4 ,advisory committee  7a7 ,9 g5]al ,!
 ,secret>y ( ! ,treasury1 9 conjunction 
) ! ,secret>y ( ,heal? & ,human         
,s]vices1 %all e/abli% an advisory      
committee to provide guidance to bo?    
,secret>ies 9 c>ry+ out ?is ,act4 ,!    
memb]s ( ! committee %all include-- 7#a7
 national exp]ts 9 behavioral economics1

 o!r behavioral sci5ce1 insurance       
af=dability programs1 enrollm5t &       
ret5tion 9 heal? programs & o!r b5efit  
programs1 public b5efits = immigrants1  
public b5efits = o!r hi/orically        
m>g9aliz$ or disadvantag$ communities1 &
 ,f$]al income tax policy & op]ations2 &
  7#b7 repres5tatives ( all relevant    
/akehold]s1 includ+-- 7,a7 consum]s2    
7,b7 heal? insurance issu]s2  7,c7 heal?
 c>e provid]s2 &  7,d7 tax return       
prep>]s4  7b7 ,purview ,! advisory      
committee e/abli%$ "u subsection 7a7    
%all be solicit$ = advice on any topic  
*os5 by ! ,secret>y ( ! ,treasury or !  
,secret>y ( ,heal? & ,human ,s]vices1   
includ+ 7at a m9imum7 all matt]s z to   
:i* a provision 9 ?is ,act1 o!r ?an     
subsection 7a71 requires a consultation 
betwe5 ! ,secret>y ( ! ,treasury & !    
,secret>y ( ,heal? & ,human ,s]vices4   
#aj4 ,/udy  7a7 ,9 g5]al ,! ,secret>y ( 
,heal? & ,human ,s]vices %all conduct a 
/udy analyz+ ! impact ( ?is ,act & mak+ 
recomm5dations =-- 7#a7 ,/ate pilot     

projects to te/ improvem5ts to ?is ,act1
 includ+ an analysis ( policies t       
automatically enroll eligible           
individuals into gr\p heal? plans2  7#b7
 modify+ op5 enrollm5t p]iods =         
,ex*anges & plan ye>s s t op5 enrollm5t 
co9cides ) fil+ ( ,f$]al income tax     
returns2 &  7#c7 o!r /eps to improve    
outcomes a*iev$ by ?is ,act4  7b7       
,report ,n lat] ?an ,july #a1 #bjbh1 !  
,secret>y ( ,heal? & ,human ,s]vices    
%all deliv] a report on ! /udy &        
recomm5dations "u subsection 7a7 to !   
,committee on ,ways & ,means1 !         
,committee on ,education & ! ,work=ce1 &
 ! ,committee on ,en]gy & ,comm]ce ( !  
,h\se ( ,repres5tatives & to !          
,committee on ,f9ance & ! ,committee on 
,heal?1 ,education1 ,labor1 & ,p5sions (
 ! ,s5ate4  #aa4 ,appropriations ,out ( 
am\nts 9 ! ,treasury n o!rwise          
appropriat$1 !re are appropriat$1 9     
addition to ! am\nts describ$ 9 section 
#g & any am\nts o!rwise made available1 
to c>ry out ! purposes ( ?is ,act1 su*  

sums z may be necess>y to ! ,secret>y ( 
! ,treasury1 & su* sums z may be        
necess>y to ! ,secret>y ( ,heal? &      
,human ,s]vices1 to rema9 available     
until exp5d$4