ESTATE TAX

T.D. 9628, page 169. Section 6103(l)(21) of the Code was enacted under the Patient Protection and Affordable Care Act, Public Law 111–148 (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(l)(21)(A)(v) 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 Care Act. This document contains final regulations detailing items of return information that may be disclosed under section 6103(l)(21).