Page:United States Statutes at Large Volume 103 Part 3.djvu/158

 103 STAT. 2226 PUBLIC LAW 101-239—DEC. 19, 1989 (1) DISCLOSURE OF CERTAIN TAXPAYER IDENTITY INFORMATION FOR VERIFICATION OF EMPLOYMENT STATUS OF MEDICARE BENE- FICIARY AND SPOUSE OF MEDICARE BENEFICIARY.— (A) IN GENERAL.—Subsection (1) of section 6103 of the 26 USC 6103. Internal Revenue Code of 1986 (relating to disclosure of returns and return information for purposes other than tax administration) is amended by adding at the end thereof the following new paragraph: "(12) DISCLOSURE OF CERTAIN TAXPAYER IDENTITY INFORMATION FOR VERIFICATION OF EMPLOYMENT STATUS OF MEDICARE BENE- FICIARY AND SPOUSE OF MEDICARE BENEFICIARY.— " (A) RETURN INFORMATION FROM INTERNAL REVENUE SERV- ICE.—The Secretary shall, upon written request from the Commissioner of Social Security, disclose to the (Dommis- sioner available filing status and taxpayer identity informa- tion from the individual master files of the Internal Revenue Service relating to whether any medicare bene- ficiary identified by the Commissioner was a married individual (as defined in section 7703) for any specified year after 1986, and, if so, the name of the spouse of such individual and such spouse's TIN. "(B) RETURN INFORMATION FROM SOCIAL SECURITY ADMINIS- TRATION.— The Commissioner of Socied Security shall, upon written request from the Administrator of the Health Care Financing Administration, disclose to the Administrator the following information: "(i) The name and TIN of each medicare beneficiary who is identified as having received wages (as defined in section 3401(a)) from a qualified employer in a pre- vious year. "(ii) For each medicare beneficiary who was identi- fied as married under subparagraph (A) and whose spouse is identified as having received wages from a qualified employer in a previous year— "(I) the name and TIN of the medicare bene- ficiary, and "(II) the name and TIN of the spouse, "(iii) With respect to each such qualified employer, the name, address, and TIN of the employer and the number of individuals with respect to whom written statements were furnished under section 6051 by the employer with respect to such previous year. "(C) DISCLOSURE BY HEALTH CARE FINANCING ADMINISTRA- TION.—With respect to the information disclosed under subparagraph (B), the Administrator of the Health Care Financing Administration may disclose— "(i) to the qualified employer referred to in such subparagraph the name and TIN of each individual identifi^ under such subparagraph as having received wages from the employer (hereinafter in this subpara- graph referred to as the 'employee') for purposes of ,- determining during what period such employee or the employee's spouse may be (or have been) covered under a group health plan of the employer and what benefits are or were covered under the plan (including the name, address, and identifying number of the plan),

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