[Federal Register Volume 83, Number 31 (Wednesday, February 14, 2018)]
[Notices]
[Pages 6666-6667]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2018-02956]


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SOCIAL SECURITY ADMINISTRATION

[Docket No. SSA--2017-0054]


Privacy Act of 1974; Matching Program

AGENCY: Social Security Administration (SSA).

ACTION: Notice a new matching program.

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SUMMARY: In accordance with the provisions of the Privacy Act, as 
amended, this notice announces a new matching program that we are 
currently conducting with the Internal Revenue Service (IRS).
    This matching agreement sets forth the terms, conditions, and 
safeguards under which IRS will disclose to SSA certain return 
information for the purpose of establishing the correct amount of 
Medicare Part B premium subsidy adjustments and Medicare Part D 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) (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).

DATES: The deadline to submit comments on the proposed matching program 
is 30 days from the date of publication in the Federal Register. The 
matching program will be applicable on April 1, 2018, or once a minimum 
of 30 days after publication of this notice has elapsed, whichever is 
later. The matching program will expire on September 30, 2019.

ADDRESSES: Interested parties may comment on this notice by either 
telefaxing to (410) 966-0869, writing to Mary Ann Zimmerman, Acting 
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, or email at 
[email protected]. All comments received will be available for 
public inspection at this address.

FOR FURTHER INFORMATION CONTACT: Interested parties may submit general 
questions about the matching program to Mary Ann Zimmerman, Acting 
Executive Director, Office of Privacy and Disclosure, Office of the 
General Counsel, by any of the means shown above.

SUPPLEMENTARY INFORMATION: 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 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 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.
    SSA has taken action to ensure that all of SSA's matching programs 
comply with the requirements of the Privacy Act, as amended.

Mary Ann Zimmerman,
Acting Executive Director, Office of Privacy and Disclosure, Office of 
the General Counsel.
PARTICIPATING AGENCIES
    SSA and IRS

AUTHORITY FOR CONDUCTING THE MATCHING PROGRAM:
    Section 6103(1)(20) of the Internal Revenue Code authorizes IRS to 
disclose specified return information to SSA with respect to taxpayers 
whose Part B and/or Part D 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 Social Security Act (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 contractors of SSA 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)) require SSA to determine the amount of a 
beneficiary'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)).

PURPOSE(S):
    The purpose of this matching program is to set forth the terms, 
conditions, and safeguards under which IRS will disclose to SSA certain 
return information for the purpose of establishing the correct amount 
of Medicare Part B premium subsidy adjustments and Medicare Part D 
premium increases under sections 1839(i) and 1860D-13(a)(7) of the 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).

CATEGORIES OF INDIVIDUALS:
    SSA will disclose to IRS the name and Social Security number (SSN) 
of beneficiaries who are either enrolled in, or have become entitled 
to, Medicare Part B and Part D. IRS will extract and

[[Page 6667]]

transmit MAGI data for such beneficiaries pertaining to the tax year 
beginning in the second calendar year preceding the year for which the 
premium adjustment is being calculated.

CATEGORIES OF RECORDS:
    When individuals enroll for the Medicare Part B or Medicare 
prescription drug coverage, or both, they are entitled to both under 
1839(i) and 1860D-13(a)(7) section of the Act. On a weekly basis, SSA 
will provide IRS with this information with respect to Medicare Part B 
and Part D beneficiaries.
    When there is a match of enrollee identifier, and the MAGI data 
shows income above the applicable threshold establish pursuant to 
section 1839(i) of the Act, IRS will disclose to SSA information about 
the Part B and Part D enrollee's who:
    a. Are enrolled in Medicare under the rules in section 1837 of the 
Act (42 U.S.C. 1395p) and have not disenrolled from Medicare Part B;
    b. have filed applications specifically for Medicare Part B;
    c. have been determined to have retroactive Medicare Part B 
entitlement; or
    d. have been provided to SSA as enrolled in Medicare Part D by CMS.
    Hereinafter, the beneficiaries described above will be referred to 
as ``enrollees.''
    As part of the weekly transmission, SSA will include the name, SSN, 
premium year, and income threshold amounts for new enrollees. Once each 
year, on a date in October agreed to at the time between IRS and SSA, 
SSA will provide the name, SSN, premium year, and income threshold 
amounts for all enrollees. SSA will use information obtained in this 
annual request to determine Part B and Part D adjustments for the 
coming premium year. At the time of the agreed upon annual exchange, 
SSA will include the name, SSN, premium year, income threshold amounts, 
and requested tax year with respect to all enrollees who asked SSA to 
use a more recent tax year or for enrollees for whom IRS provided three 
year old return information on the initial request. SSA will use the 
information obtained to correct Part B and Part D adjustment amounts 
for the requested premium year.

SYSTEM(S) OF RECORDS:
    SSA will provide IRS with identifying information with respect to 
enrollees from the Master Beneficiary Record system of records, 60-
0090, last fully published at 71 Federal Register (FR) 1826 (January 
11, 2006), and amended at 72 FR 69723 (December 10, 2007) and at 78 FR 
40542 (July 5, 2013).

[FR Doc. 2018-02956 Filed 2-13-18; 8:45 am]
 BILLING CODE 4191-02-P