[Federal Register Volume 87, Number 194 (Friday, October 7, 2022)]
[Notices]
[Pages 61115-61116]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2022-21854]


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SOCIAL SECURITY ADMINISTRATION

[Docket No. SSA-2022-0032]


Privacy Act of 1974; Matching Program

AGENCY: Social Security Administration (SSA).

ACTION: Notice of 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 with the United 
States Department of the Treasury, Internal Revenue Service (IRS). 
Under this matching program, the IRS will disclose IRS to SSA certain 
return information for the purpose of verifying eligibility for the 
Medicare Part D Low Income Subsidy (LIS) and determines the correct 
subsidy percentage of benefits provided under the Social Security Act 
(Act).

DATES: Submit comments on the proposed matching program on or before 
November 7, 2022. The matching program will be applicable on November 
28, 2022, or once a minimum of 30 days after publication of this notice 
has elapsed, whichever is later. The matching program will be in effect 
for a period of 18 months.

ADDRESSES: You may submit comments by any one of three methods--
internet, fax, or mail. Do not submit the same comments multiple times 
or by more than one method. Regardless of which method you choose, 
please state that your comments refer to Docket No. SSA-2022-0032 so 
that we may associate your comments with the correct regulation.
    CAUTION: You should be careful to include in your comments only 
information that you wish to make publicly available. We strongly urge 
you not to include in your comments any personal information, such as 
Social Security numbers or medical information.
    1. internet: We strongly recommend that you submit your comments 
via the internet. Please visit the Federal eRulemaking portal at http://www.regulations.gov. Use the Search function to find docket number 
SSA-2022-0032 and then submit your comments. The system will issue you 
a tracking number to confirm your submission. You will not be able to 
view your comment immediately because we must post each submission 
manually. It may take up to a week for your comments to be viewable.
    2. Fax: Fax comments to (410) 966-0869.
    3. Mail: Matthew Ramsey, Executive Director, Office of Privacy and 
Disclosure, Office of the General Counsel, Social Security 
Administration, G-401 WHR, 6401 Security Boulevard, Baltimore, MD 
21235-6401, or by emailing [email protected]. Comments are also 
available for public viewing on the Federal eRulemaking portal at 
http://www.regulations.gov or in person, during regular business hours, 
by arranging with the contact person identified below.

FOR FURTHER INFORMATION CONTACT: Interested parties may submit general 
questions about the matching program to Stephanie Kiley, Acting 
Division Director, Office of Privacy and Disclosure, Office of the 
General Counsel, Social Security Administration, G-401 WHR, 6401 
Security Boulevard, Baltimore, MD 21235-6401, at telephone: (410) 965-
1416, or send an email to [email protected].

SUPPLEMENTARY INFORMATION: None.

Matthew Ramsey,
Executive Director, Office of Privacy and Disclosure, Office of the 
General Counsel.

PARTICIPATING AGENCIES:
    SSA and IRS.

AUTHORITY FOR CONDUCTING THE MATCHING PROGRAM:
    This matching agreement between IRS and SSA is executed pursuant to 
section 6103(l)(7)(D) of the Internal Revenue Code (IRC) (26 U.S.C. 
6103(l)(7)) authorizes IRS to disclose return information with respect 
to unearned income to Federal, State and local agencies administering 
certain benefit programs under the Act.
    Section 1860D-14 of the Act requires the Commissioner of Social 
Security to determine the eligibility of applicants for the 
prescription drug, subsidy who self-certify their income, resources, 
and family size. Pursuant to section 1860D-14(a)(3) of the Act (42 
U.S.C. 1395w-114(a)(3)), SSA must determine whether a Medicare Part D 
eligible individual is

[[Page 61116]]

a The legal authority for the disclosure of SSA data under this 
agreement subsidy-eligible individual, and whether the individual is an 
individual as described in section 1860D-14(a) of the Act.

PURPOSE(S):
    This agreement sets forth the terms and conditions, and safeguards 
under which the IRS will to disclose to SSA certain return information 
for the purpose of verifying eligibility for the Medicare Part D LIS, 
and determining the correct subsidy percentage of benefits provided 
under section 1860D-14 of the Act (42 U.S.C. 1395w-114).

CATEGORIES OF INDIVIDUALS:
    The individuals whose information is involved in this matching 
program are beneficiaries for whom SSA must make Mediare Part D Low 
Income Subsidy determinations.

CATEGORIES OF RECORDS:
    SSA will provide electronically to IRS the following data elements 
in the finder file:
     Social Security number, and
     Name control.
    IRS will disclose to SSA the following:
     Payee Account Number,
     Payee Name and Mailing Address,
     Payee Taxpayer Identification Number (TIN),
     Payer Name and Address,
     Payer TIN, and
     Income Type and Amount.

SYSTEM(S) OF RECORDS:
    SSA's SOR is the Medicare Database (MDB) File, 60-321, last fully 
published at 71 Federal Register (FR) 42159 (July 25, 2006), and 
amended at 72 FR 69723 (December 10, 2007), and at 83 FR 54969 
(November 1, 2018).
    IRS will match SSA's information with its Information Return Master 
File (IRMF) and disclose to SSA return information with respect to 
unearned income from the IRMF [Treasury/IRS 22.061], as published at 77 
FR 47946 (August 10, 2012), as amended by 80 FR 54081-082 (September 8, 
2015), through the Disclosure of Information to Federal, State and 
Local Agencies program.

[FR Doc. 2022-21854 Filed 10-6-22; 8:45 am]
BILLING CODE 4191-02-P