Privacy Act of 1974; Matching Program
| Published date | 06 August 2020 |
| Citation | 85 FR 47837 |
| Record Number | 2020-17207 |
| Section | Notices |
| Court | Social Security Administration |
Federal Register, Volume 85 Issue 152 (Thursday, August 6, 2020)
[Federal Register Volume 85, Number 152 (Thursday, August 6, 2020)]
[Notices]
[Pages 47837-47838]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-17207]
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SOCIAL SECURITY ADMINISTRATION
[Docket No. SSA-2019-0054]
Privacy Act of 1974; Matching Program
AGENCY: Social Security Administration (SSA).
ACTION: Notice of a new matching program.
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SUMMARY: In accordance with the provisions of the Privacy Act, as
amended, this notice announces a new matching program with the
Department of the Treasury--Internal Revenue Services (IRS). This
computer matching agreement sets forth the terms, conditions, and
safeguards under which IRS will disclose to SSA certain return
information for the purpose of establishing the correct amount of
Medicare Part B premium subsidy adjustments and Medicare Part D premium
increases.
DATES: The deadline to submit comments on the proposed matching program
is 30 days from the date of publication of this notice in the Federal
Register. The matching program will be applicable on October 1, 2020,
or once a minimum of 30 days after publication of this notice has
elapsed, whichever is later. The matching program will be in effect for
a period of 18 months.
ADDRESSES: Interested parties may comment on this notice by either
telefaxing to (410) 966-0869, writing to Matthew Ramsey, Executive
Director, Office of Privacy and Disclosure, Office of the General
Counsel, Social Security Administration, G-401 WHR, 6401 Security
Boulevard, Baltimore MD 21235-6401, or emailing [email protected].
All comments received will be available for public inspection by
contacting Mr. Ramsey at this street address.
FOR FURTHER INFORMATION CONTACT: Interested parties may submit general
questions about the matching program to Andrea Huseth, Direcctor,
Office of Privacy and Disclosure, Office of the General Counsel, Social
Security Administration, G-401 WHR, 6401 Security Boulevard, Baltimore
MD 21235-6401, at Telephone: (410) 966-5855, or send an email to
[email protected].
SUPPLEMENTARY INFORMATION:
Authority: Sections 1839(i) and 1860D-13(a)(7) of the Social
Security Act (Act). (42 U.S.C. 1395r(i) and 1395w-113(a)(7) (42
U.S.C. 1395r(i) and 1395w-113(a)(7)), as enacted by section 811 of
the Medicare Prescription Drug, Improvement, and Modernization Act
of 2003 (MMA; Pub. L. 108-173) and section 3308 of the Affordable
Care Act of 2010 (Pub. L. 111-148). one.
Matthew Ramsey,
Executive Director, Office of Privacy and Disclosure, Office of the
General Counsel.
PARTICIPATING AGENCIES:
SSA and IRS.
AUTHORITY FOR CONDUCTING THE MATCHING PROGRAM:
The legal authority for disclosure under this agreement is section
6103(1)(20) of the Internal Revenue Code (IRC section 6103(1)(20))
authorizes IRS to disclose specified return information to SSA with
respect to taxpayers whose Part B and/or prescription drug coverage
insurance premium(s) may (according to IRS records) be subject to
premium subsidy adjustment pursuant to section 1839(i) or premium
increase pursuant to section 1860D-13(a)(7) of the Act for the purpose
of establishing the amount of any such adjustment or increase or for
resolving taxpayer appeals with respect to such adjustment or increase.
The return information IRS will disclose, as specified in Article V,
subsection E, of the agreement, includes adjusted gross income and
specified tax-exempt income, collectively referred to in the agreement
as modified adjusted gross income (MAGI) (see Article III, subsection
D). This return information will be used by officers, employees, and
contractors of SSA to establish the appropriate amount of any such
adjustment or increase; and to defend appeals with respect to such
adjustment or increase.
Sections 1839(i) and 1860D-13(a)(7) of the Act (42 U.S.C. 1395r(i)
and 1395w 113(a)(7)) require the Commissioner of SSA to determine the
amount of a beneficiary's premium subsidy adjustment, or premium
increase, if the MAGI is above the applicable threshold as established
in section 1839(i) of the Act (42 U.S.C. 1395r(i)).
PURPOSE(S):
The purpose of this matching program is to set forth the terms,
conditions, and safeguards under which IRS will disclose to us certain
return information for the purpose of establishing the correct amount
of Medicare Part B premium subsidy adjustments and Medicare Part D
premium increases under sections 1839(i) and 1860D-13(a)(7) of the Act
(42 U.S.C. 1395r(i) and 1395w-113(a)(7)), as enacted by section 811 of
the Medicare Prescription Drug, Improvement, and Modernization Act of
2003 (MMA; Pub. L. 108-173) and section 3308 of the Affordable Care Act
of 2010 (Pub. L. 111-148).
CATEGORIES OF INDIVIDUALS:
The individuals whose information is involved in this matching
program are beneficiaries who are enrolled in, or have become entitled
to, Medicare Part B, Part D, or both. On a weekly basis, SSA will
provide IRS with this information with respect to Medicare Part B and
Part D beneficiaries who: (1) Are enrolled in Medicare under the rules
in section 1837 of the Act (42 U.S.C. 1395p) and have not disenrolled
from Medicare Part B; (2) have filed applications specifically for
Medicare Part B; (3) have been determined to have retroactive Medicare
Part B entitlement; or (4) have been provided to SSA as enrolled in
Part D by the Centers for Medicare & Medicaid Services.
CATEGORIES OF RECORDS:
SSA will electronically transmit to IRS the (1) Social Security
Number (SSN), (2) name, (3) premium year, and (4) income threshold for
each enrollee for whom SSA requests MAGI data. If the enrollee has
asked SSA to use a more recent tax year than the usual, SSA will also
furnish IRS with an indicator and tax year. When there is a match of
enrollee identifiers, and the MAGI data shows income above the
applicable threshold established pursuant to section 1839(i) of the
Act, IRS will disclose to SSA the enrollee's: (1) Adjusted gross income
dollar amount, (2) tax-exempt income dollar amount, (3) tax year
involved, and (4) filing status.
SYSTEM(S) OF RECORDS:
SSA will provide IRS with identifying information with respect to
enrollees pursuant to the Master Beneficiary Record, 60-0090, last
fully published at 71 Federal Register (FR) 1826 (January 11, 2006),
amended at 72 FR 69723 (December 10, 2007), 78 FR 40542 (July 5, 2013),
83 FR 31250-31251 (July 3, 2018), and 83 FR 54969 (November 1, 2018).
SSA will maintain the MAGI data provided by IRS pursuant to the
Medicare Database File System 60-0321, last fully published at 71 FR
42159 (July 25, 2006) as amended at 72 FR 69723 (December 10, 2007) and
83 FR 54969 (November 1, 2018). IRS will
[[Page 47838]]
extract MAGI data from the Return Transaction File, which is part of
the Customer Account Data Engine Individual Master File, Treasury/IRS
24.030, last fully published at 80 FR 54063 (September 8, 2015).
[FR Doc. 2020-17207 Filed 8-5-20; 8:45 am]
BILLING CODE 4191-02-P
