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Internal Revenue Bulletin:  2012-23 

June 4, 2012 


Table of Contents

REG-119632-11 REG-119632-11

Proposed regulations under section 6103 of the Code was enacted under the Patent Protection and Affordable Care Act, Public Law 111-48 (124 Stat. 119 (2010)) to permit the disclosure of return information in order to determine a taxpayer’s eligibility in certain health insurance affordability programs. In addition to items specifically enumerated in the statute, section 6103(1)(21)(A)(iv) permits the disclosure of items prescribed by the Secretary by regulation as might indicate whether the taxpayer is eligible for a tax credit under section 36B of the Code, or a cost-sharing reduction under section 1402 of the Affordable Act. The regulation contains detailing items of return information that may be disclosed under section 6101(1)(21). A public hearing is scheduled for August 31, 2012.

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