Section 3. AUTHORITY

1. Section 6103(l)(7)(B) of the IRC requires the IRS, upon written request, to disclose FTI with respect to unearned income to any federal, state, or local agency administering a program listed in subparagraph (D):

1. A state program funded under Part A of Title IV of the Social Security Act;

2. Medical assistance provided under a state plan approved under Title XIX of the Social Security Act or subsidies provided under Section 1860D-14 of such act;

3. Supplemental Security Income benefits provided under Title XVI of the Social Security Act, and federally administered supplementary payments of the type described in Section 1616(a) of such Act (including payments pursuant to an agreement entered into under Section 212(a) of Public Law 93 66);

4. Any benefits provided under a state plan approved under Titles I, X, XIV, or XVI of the Social Security Act (as those titles apply to Puerto Rico, Guam, and the Virgin Islands);

5. Unemployment compensation provided under a state law described in Section 3304 of this title.

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6. Assistance provided under the Food and Nutrition Act of 2008;

7. State administered supplementary payments of the type described in Section 1616(a) of the Social Security Act (including payments pursuant to an agreement entered into under Section 212(a) of Public Law 93 66);

8. a) Needs-based pensions provided under United States Code (USC) Title 38,

Chapter 15 or under any other law administered by the Secretary of Veterans Affairs;

b) Parents’ dependency and indemnity compensation provided under USC Title 38,

Section 1315;

c) Health-care services furnished under USC Title 38 Sections 1710(a)(2)(G), 1710(a)

(3), and 1710(b);

d) Compensation paid under USC Title 38, Chapter 11 at the 100 percent rate based

solely on unemployability and without regard to the fact that the disability or disabilities are not rated as 100 percent disabling under the rating schedule; and

9. Any housing assistance program administered by the Department of Housing and Urban Development that involves initial and periodic review of an applicant’s or participant’s income, except that FTI may be disclosed under this clause only upon written request by the Secretary of Housing and Urban Development and only for the use by officers and employees of the Department of Housing and Urban Development with respect to applicants for and participants in such programs.

2. The FTI may be disclosed by the IRS only for the purposes of, and to the extent necessary in, determining eligibility for or the correct amount of benefits under the aforementioned programs. The federal statute does not allow disclosures of the unearned income information as well as wage information (received from the Social Security Administration) to contractors, Indian Tribes or Tribal organizations, or to other state agencies. An agency’s computer matching agreement provides confirmation that the agency will fully comply with this disclosure restriction.