PUBLIC LAW 107-210—AUG. 6, 2002 116 STAT. 961 "SEC. 7527. ADVANCE PAYMENT OF CREDIT FOR HEALTH INSURANCE 26 USC 7527. COSTS OF ELIGIBLE INDIVIDUALS. "(a) GENERAL RULE. —Not later than August 1, 2003, the Sec- Deadline, retary shall establish a program for making pa5mrients on behalf of certified individuals to providers of qualified health insurance (as defined in section 35(e)) for such individuals. "(b) LIMITATION ON ADVANCE PAYMENTS DURING ANY TAXABLE YEAR. —The Secretary may make payments under subsection (a) only to the extent that the total amount of such payments made on behalf of any individual during the taxable year does not exceed 65 percent of the amount paid by the taxpayer for coverage of the taxpayer and qualifying family members under qualified health insurance for eligible coverage months beginning in the taxable year. "(c) CERTIFIED INDIVIDUAL. —For purposes of this section, the term 'certified individual' means any individual for whom a qualified health insurance costs credit eligibility certificate is in effect. "(d) QUALIFIED HEALTH INSURANCE COSTS CREDIT ELIGIBILITY CERTIFICATE.—For purposes of this section, the term 'qualified health insurance costs credit eligibility certificate' means any written statement that an individual is an eligible individual (as defined in section 35(c)) if such statement provides such information as the Secretary may require for purposes of this section and— "(1) in the case of an eligible TAA recipient (as defined in section 35(c)(2)) or an eligible alternative TAA recipient (as defined in section 35(c)(3)), is certified by the Secretary of Labor (or by any other person or entity designated by the Secretary), or "(2) in the case of an eligible PBGC pension recipient (as defined in section 35(c)(4)), is certified by the Pension Benefit Guaranty Corporation (or by any other person or entity designated by the Secretary).". (b) DISCLOSURE OF RETURN INFORMATION FOR PURPOSES OF CARRYING OUT A PROGRAM FOR ADVANCE PAYMENT OF CREDIT FOR HEALTH INSURANCE COSTS OF ELIGIBLE INDIVIDUALS.— (1) IN GENERAL.—Subsection (1) of section 6103 of such 26 USC 6103. Code (relating to disclosure of returns and return information for purposes other than tax administration) is amended by adding at the end the following new paragraph: "(18) DISCLOSURE OF RETURN INFORMATION FOR PURPOSES OF CARRYING OUT A PROGRAM FOR ADVANCE PAYMENT OF CREDIT FOR HEALTH INSURANCE COSTS OF ELIGIBLE INDIVIDUALS.— ^THE Secretary may disclose to providers of health insurance for any certified individual (as defined in section 7527(c)) return information with respect to such certified individual only to the extent necessary to carry out the program established by section 7527 (relating to advance payment of credit for health insurance costs of eligible individuals).". (2) PROCEDURES AND RECORDKEEPING RELATED TO DISCLO- SURES. — Subsection (p) of such section is amended— (A) in paragraph (3)(A) by striking "or (17)" and inserting "(17), or (18)", and (B) in paragraph (4) by inserting "or (17)" after "any other person described in subsection (1)(16)" each place it appears. (3) UNAUTHORIZED INSPECTION OF RETURNS OR RETURN INFORMATION.— Section 7213A(a)(l)(B) of such Code is amended 26 USC 7213A.
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