Pub. L. 108-173, tit. I, sec. 105
ADDITIONAL PROVISIONS RELATING TO MEDICARE PRESCRIPTION DRUG DISCOUNT CARD AND TRANSITIONAL ASSISTANCE PROGRAM.
SEC. 105. ADDITIONAL PROVISIONS RELATING TO MEDICARE PRESCRIPTION DRUG DISCOUNT CARD AND TRANSITIONAL ASSISTANCE PROGRAM.(a) Exclusion of Costs From Determination of Part B Monthly Premium.—Section 1839(g) (42 U.S.C. 1395r(g)) is amended—(1) by striking “attributable to the application of section” and inserting “attributable to—“(1) the application of section”; (2) by striking the period and inserting “; and”; and(3) by adding at the end the following new paragraph:“(2) the medicare prescription drug discount card and transitional assistance program under section 1860D–31.”.(b) Application of Confidentiality for Drug Pricing Data.—The last sentence of section 1927(b)(3)(D) (42 U.S.C. 1396r–8(b)(3)(D)), as added by section 101(e)(4), is amended by inserting “and drug pricing data reported under the first sentence of section 1860D–31(i)(1)” after “section 1860D–4(c)(2)(E)”.(c) Rules for Implementation.—The following rules shall apply to the medicare prescription drug discount card and transitional assistance program under section 1860D–31 of the Social Security Act, as added by section 101(a):(1) In promulgating regulations pursuant to subsection (a)(2)(B) of such section 1860D–31—(A) section 1871(a)(3) of the Social Security Act (42 U.S.C. 1395hh(a)(3)), as added by section 902(a)(1), shall not apply; (B) chapter 35 of title 44, United States Code, shall not apply; and(C) sections 553(d) and 801(a)(3)(A) of title 5, United States Code, shall not apply.(2) Section 1857(c)(5) of the Social Security Act (42 U.S.C. 1395w–27(c)(5)) shall apply with respect to section 1860D–31 of such Act, as added by section 101(a), in the same manner as it applies to part C of title XVIII of such Act.(3) The administration of such program shall be made without regard to chapter 35 of title 44, United States Code.(4)(A) There shall be no judicial review of a determination not to endorse, or enter into a contract, with a prescription drug card sponsor under section 1860D–31 of the Social Security Act.(B) In the case of any order issued to enjoin any provision of section 1860D–31 of the Social Security Act (or of any provision of this section), such order shall not affect any other provision of such section (or of this section) and all such provisions shall be treated as severable.(d) Conforming Amendments to Federal SMI Trust Fund for Transitional Assistance Account.—Section 1841 (42 U.S.C. 1395t), as amended by section 101(e)(3)(C), is amended—117 STAT. 2167(1) in the last sentence of subsection (a), by inserting after “section 1860D–16” the following: “or the Transitional Assistance Account established by section 1860D–31(k)(1)”; and(2) in subsection (g), by adding at the end the following: “The payments provided for under section 1860D–31(k)(2) shall be made from the Transitional Assistance Account in the Trust Fund.”.(e) Disclosure of Return Information for Purposes of Providing Transitional Assistance Under Medicare Discount Card Program.—(1) In general.—Subsection (l) of section 6103 of the Internal Revenue Code of 1986 (relating to disclosure of returns and return information for purposes other than tax administration) is amended by adding at the end the following new paragraph:“(19) Disclosure of return information for purposes of providing transitional assistance under medicare discount card program.—“(A) In general.—The Secretary, upon written request from the Secretary of Health and Human Services pursuant to carrying out section 1860D–31 of the Social Security Act, shall disclose to officers, employees, and contractors of the Department of Health and Human Services with respect to a taxpayer for the applicable year—“(i)(I) whether the adjusted gross income, as modified in accordance with specifications of the Secretary of Health and Human Services for purposes of carrying out such section, of such taxpayer and, if applicable, such taxpayer’s spouse, for the applicable year, exceeds the amounts specified by the Secretary of Health and Human Services in order to apply the 100 and 135 percent of the poverty lines under such section, (II) whether the return was a joint return, and (III) the applicable year, or“(ii) if applicable, the fact that there is no return filed for such taxpayer for the applicable year. “(B) Definition of applicable year.—For the purposes of this subsection, the term ‘applicable year’ means the most recent taxable year for which information is available in the Internal Revenue Service’s taxpayer data information systems, or, if there is no return filed for such taxpayer for such year, the prior taxable year.“(C) Restriction on use of disclosed information.—Return information disclosed under this paragraph may be used only for the purposes of determining eligibility for and administering transitional assistance under section 1860D–31 of the Social Security Act.”.(2) Confidentiality.—Paragraph (3) of section 6103(a) of such Code is amended by striking “or (16)” and inserting “(16), or (19)”.(3) Procedures and recordkeeping related to disclosures.—Subsection (p)(4) of section 6103 of such Code is amended by striking “(l)(16) or (17)” each place it appears and inserting “(l)(16), (17), or (19)”.(4) Unauthorized disclosure or inspection.—Paragraph (2) of section 7213(a) of such Code is amended by striking “or (16)” and inserting “(16), or (19)”.117 STAT. 2168