[Federal Register Volume 80, Number 157 (Friday, August 14, 2015)]
[Notices]
[Pages 48950-48951]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-20175]


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SOCIAL SECURITY ADMINISTRATION

[Docket No. SSA -2014-0071]


Privacy Act of 1974, as Amended; Computer Matching Program (SSA/
Department of the Treasury, Internal Revenue Service (IRS)--Match 
Number 1310

AGENCY: Social Security Administration (SSA).

ACTION: Notice of a renewal of an existing computer matching program 
that will expire on September 30, 2015.

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SUMMARY: In accordance with the provisions of the Privacy Act, as 
amended, this notice announces a

[[Page 48951]]

renewal of an existing computer matching program that we are currently 
conducting with IRS.

DATES: We will file a report of the subject matching program with the 
Committee on Homeland Security and Governmental Affairs of the Senate; 
the Committee on Oversight and Government Reform of the House of 
Representatives; and the Office of Information and Regulatory Affairs, 
Office of Management and Budget (OMB). The matching program will be 
effective as indicated below.

ADDRESSES: Interested parties may comment on this notice by either 
telefaxing to (410) 966-0869 or writing to the Executive Director, 
Office of Privacy and Disclosure, Office of the General Counsel, Social 
Security Administration, 617 Altmeyer Building, 6401 Security 
Boulevard, Baltimore, MD 21235-6401. All comments received will be 
available for public inspection at this address.

FOR FURTHER INFORMATION CONTACT: The Executive Director, Office of 
Privacy and Disclosure, Office of the General Counsel, as shown above.

SUPPLEMENTARY INFORMATION:

A. General

    The Computer Matching and Privacy Protection Act of 1988 (Public 
Law (Pub. L.) 100-503), amended the Privacy Act (5 U.S.C. 552a) by 
describing the conditions under which computer matching involving the 
Federal government could be performed and adding certain protections 
for persons applying for, and receiving, Federal benefits. Section 7201 
of the Omnibus Budget Reconciliation Act of 1990 (Pub. L. 101-508) 
further amended the Privacy Act regarding protections for such persons.
    The Privacy Act, as amended, regulates the use of computer matching 
by Federal agencies when records in a system of records are matched 
with other Federal, State, or local government records. It requires 
Federal agencies involved in computer matching programs to:
    (1) Negotiate written agreements with the other agency or agencies 
participating in the matching programs;
    (2) Obtain approval of the matching agreement by the Data Integrity 
Boards of the participating Federal agencies;
    (3) Publish notice of the computer matching program in the Federal 
Register;
    (4) Furnish detailed reports about matching programs to Congress 
and OMB;
    (5) Notify applicants and beneficiaries that their records are 
subject to matching; and
    (6) Verify match findings before reducing, suspending, terminating, 
or denying a person's benefits or payments.

B. SSA Computer Matches Subject to the Privacy Act

    We have taken action to ensure that all of our computer matching 
programs comply with the requirements of the Privacy Act, as amended.

Kirsten J. Moncada,
Executive Director, Office of Privacy and Disclosure, Office of the 
General Counsel.
Notice of Computer Matching Program, SSA With the Department of the 
Treasury, Internal Revenue Service (IRS)

A. Participating Agencies
    SSA and IRS

B. Purpose of the Matching Program
    The purpose of this matching program is to set forth the terms 
under which IRS will disclose to us certain return information for the 
purpose of establishing the correct amount of Medicare Part B (Part B) 
premium subsidy adjustments and Medicare prescription drug coverage 
premium increases under 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)), 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).

C. Authority for Conducting the Matching Program
    The legal authority for this agreement is section 6103(1)(20) of 
the Internal Revenue Code (IRC 6103(1)(20)), which authorizes IRS to 
disclose specified return information to us 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. The return information IRS will 
disclose includes adjusted gross income and specified tax-exempt 
income, collectively referred to in this agreement as modified adjusted 
gross income (MAGI). This return information will be used by officers, 
employees, and our contractors to establish the appropriate amount of 
any 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)) requires our Commissioner to determine the amount 
of an enrollee'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)).

D. Categories of Records and Persons Covered by the Matching Program
    We will provide IRS with identifying information with respect to 
enrollees from the Master Beneficiary Record system of records, SSA/
ORSIS 60-0090, published at 71 FR 1826 (January 11, 2006). We will 
maintain the MAGI data provided by IRS in the Medicare Database system 
of records, SSA/ORSIS 60-0321, originally published at 69 FR 77816 
(December 28, 2004), and revised at 71 FR 42159 (July 25, 2006).
    IRS will extract MAGI data from the Return Transaction File, which 
is part of the Customer Account Data Engine Individual Master File, 
Treasury/IRS 24.030, published at 77 FR 47948 (August 10, 2012).

E. Inclusive Dates of the Matching Program
    The effective date of this matching program is October 1, 2015; 
provided that the following notice periods have lapsed: 30 days after 
publication of this notice in the Federal Register and 40 days after 
notice of the matching program is sent to Congress and OMB. The 
matching program will continue for 18 months from the effective date 
and, if both agencies meet certain conditions, it may extend for an 
additional 12 months thereafter.

[FR Doc. 2015-20175 Filed 8-13-15; 8:45 am]
 BILLING CODE 4191-02-P