Page:United States Statutes at Large Volume 124.djvu/251

 124 STAT. 225 PUBLIC LAW 111–148—MAR. 23, 2010 (3) ELIGIBILITY AND AMOUNT OF TAX CREDIT OR REDUCED COST-SHARING.—In the case of an enrollee with respect to whom a premium tax credit or reduced cost-sharing under section 36B of such Code or section 1402 is being claimed, the following information: (A) INFORMATION REGARDING INCOME AND FAMILY SIZE.—The information described in section 6103(l)(21) for the taxable year ending with or within the second calendar year preceding the calendar year in which the plan year begins. (B) CHANGES IN CIRCUMSTANCES.—The information described in section 1412(b)(2), including information with respect to individuals who were not required to file an income tax return for the taxable year described in subparagraph (A) or individuals who experienced changes in marital status or family size or significant reductions in income. (4) EMPLOYER-SPONSORED COVERAGE.—In the case of an enrollee with respect to whom eligibility for a premium tax credit under section 36B of such Code or cost-sharing reduction under section 1402 is being established on the basis that the enrollee’s (or related individual’s) employer is not treated under section 36B(c)(2)(C) of such Code as providing minimum essen- tial coverage or affordable minimum essential coverage, the following information: (A) The name, address, and employer identification number (if available) of the employer. (B) Whether the enrollee or individual is a full-time employee and whether the employer provides such min- imum essential coverage. (C) If the employer provides such minimum essential coverage, the lowest cost option for the enrollee’s or individ- ual’s enrollment status and the enrollee’s or individual’s required contribution (within the meaning of section 5000A(e)(1)(B) of such Code) under the employer-sponsored plan. (D) If an enrollee claims an employer’s minimum essen- tial coverage is unaffordable, the information described in paragraph (3). If an enrollee changes employment or obtains additional employment while enrolled in a qualified health plan for which such credit or reduction is allowed, the enrollee shall notify the Exchange of such change or additional employment and provide the information described in this paragraph with respect to the new employer. (5) EXEMPTIONS FROM INDIVIDUAL RESPONSIBILITY REQUIRE- MENTS.—In the case of an individual who is seeking an exemp- tion certificate under section 1311(d)(4)(H) from any require- ment or penalty imposed by section 5000A, the following information: (A) In the case of an individual seeking exemption based on the individual’s status as a member of an exempt religious sect or division, as a member of a health care sharing ministry, as an Indian, or as an individual eligible for a hardship exemption, such information as the Sec- retary shall prescribe.