Page:United States Statutes at Large Volume 124.djvu/1061

 124 STAT. 1035 PUBLIC LAW 111–152—MAR. 30, 2010 (c) NO EXCESS PAYMENTS.—Section 36B(f) of the Internal Rev- enue Code of 1986, as added by section 1401(a) of the Patient Protection and Affordable Care Act, is amended by adding at the end the following new paragraph: ‘‘(3) INFORMATION REQUIREMENT.—Each Exchange (or any person carrying out 1 or more responsibilities of an Exchange under section 1311(f)(3) or 1321(c) of the Patient Protection and Affordable Care Act) shall provide the following information to the Secretary and to the taxpayer with respect to any health plan provided through the Exchange: ‘‘(A) The level of coverage described in section 1302(d) of the Patient Protection and Affordable Care Act and the period such coverage was in effect. ‘‘(B) The total premium for the coverage without regard to the credit under this section or cost-sharing reductions under section 1402 of such Act. ‘‘(C) The aggregate amount of any advance payment of such credit or reductions under section 1412 of such Act. ‘‘(D) The name, address, and TIN of the primary insured and the name and TIN of each other individual obtaining coverage under the policy. ‘‘(E) Any information provided to the Exchange, including any change of circumstances, necessary to deter- mine eligibility for, and the amount of, such credit. ‘‘(F) Information necessary to determine whether a tax- payer has received excess advance payments.’’. (d) ADULT DEPENDENTS.— (1) EXCLUSION OF AMOUNTS EXPENDED FOR MEDICAL CARE.— The first sentence of section 105(b) of the Internal Revenue Code of 1986 (relating to amounts expended for medical care) is amended— (A) by striking ‘‘and his dependents’’ and inserting ‘‘his dependents’’; and (B) by inserting before the period the following: ‘‘, and any child (as defined in section 152(f)(1)) of the tax- payer who as of the end of the taxable year has not attained age 27’’. (2) SELF-EMPLOYED HEALTH INSURANCE DEDUCTION.—Sec- tion 162(l)(1) of such Code is amended to read as follows: ‘‘(1) ALLOWANCE OF DEDUCTION.—In the case of a taxpayer who is an employee within the meaning of section 401(c)(1), there shall be allowed as a deduction under this section an amount equal to the amount paid during the taxable year for insurance which constitutes medical care for— ‘‘(A) the taxpayer, ‘‘(B) the taxpayer’s spouse, ‘‘(C) the taxpayer’s dependents, and ‘‘(D) any child (as defined in section 152(f)(1)) of the taxpayer who as of the end of the taxable year has not attained age 27.’’. (3) COVERAGE UNDER SELF-EMPLOYED DEDUCTION.—Section 162(l)(2)(B) of such Code is amended by inserting ‘‘, or any dependent, or individual described in subparagraph (D) of para- graph (1) with respect to,’’ after ‘‘spouse of’’. (4) SICK AND ACCIDENT BENEFITS PROVIDED TO MEMBERS OF A VOLUNTARY EMPLOYEES’ BENEFICIARY ASSOCIATION AND 26 USC 162. 26 USC 105. Ante, p. 213.