Page:United States Statutes at Large Volume 124.djvu/257

 124 STAT. 231 PUBLIC LAW 111–148—MAR. 23, 2010 (2) IMPROPER USE OR DISCLOSURE OF INFORMATION.—Any person who knowingly and willfully uses or discloses informa- tion in violation of subsection (g) shall be subject, in addition to any other penalties that may be prescribed by law, to a civil penalty of not more than $25,000. (3) LIMITATIONS ON LIENS AND LEVIES.—The Secretary (or, if applicable, the Attorney General of the United States) shall not— (A) file notice of lien with respect to any property of a person by reason of any failure to pay the penalty imposed by this subsection; or (B) levy on any such property with respect to such failure. (i) STUDY OF ADMINISTRATION OF EMPLOYER RESPONSIBILITY.— (1) IN GENERAL.—The Secretary of Health and Human Services shall, in consultation with the Secretary of the Treasury, conduct a study of the procedures that are necessary to ensure that in the administration of this title and section 4980H of the Internal Revenue Code of 1986 (as added by section 1513) that the following rights are protected: (A) The rights of employees to preserve their right to confidentiality of their taxpayer return information and their right to enroll in a qualified health plan through an Exchange if an employer does not provide affordable coverage. (B) The rights of employers to adequate due process and access to information necessary to accurately deter- mine any payment assessed on employers. (2) REPORT.—Not later than January 1, 2013, the Secretary of Health and Human Services shall report the results of the study conducted under paragraph (1), including any rec- ommendations for legislative changes, to the Committees on Finance and Health, Education, Labor and Pensions of the Senate and the Committees of Education and Labor and Ways and Means of the House of Representatives. SEC. 1412. ADVANCE DETERMINATION AND PAYMENT OF PREMIUM TAX CREDITS AND COST-SHARING REDUCTIONS. (a) IN GENERAL.—The Secretary, in consultation with the Sec- retary of the Treasury, shall establish a program under which— (1) upon request of an Exchange, advance determinations are made under section 1411 with respect to the income eligi- bility of individuals enrolling in a qualified health plan in the individual market through the Exchange for the premium tax credit allowable under section 36B of the Internal Revenue Code of 1986 and the cost-sharing reductions under section 1402; (2) the Secretary notifies— (A) the Exchange and the Secretary of the Treasury of the advance determinations; and (B) the Secretary of the Treasury of the name and employer identification number of each employer with respect to whom 1 or more employee of the employer were determined to be eligible for the premium tax credit under section 36B of the Internal Revenue Code of 1986 and the cost-sharing reductions under section 1402 because— Notification. 42 USC 18082.