42 U.S. Code § 18082 - Advance determination and payment of premium tax credits and cost-sharing reductions
(a) In general
The Secretary, in consultation with the Secretary of the Treasury, shall establish a program under which—
(1) upon request of an Exchange, advance determinations are made under section 18081 of this title with respect to the income eligibility 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 title 26 and the cost-sharing reductions under section 18071 of this title;
(2) the Secretary notifies—
(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 title 26 and the cost-sharing reductions under section 18071 of this title because—
(b) Advance determinations
(1) In general
The Secretary shall provide under the program established under subsection (a) that advance determination of eligibility with respect to any individual shall be made—
(A) during the annual open enrollment period applicable to the individual (or such other enrollment period as may be specified by the Secretary); and
(2) Changes in circumstances
The Secretary shall provide procedures for making advance determinations on the basis of information other than that described in paragraph (1)(B) in cases where information included with an application form demonstrates substantial changes in income, changes in family size or other household circumstances, change in filing status, the filing of an application for unemployment benefits, or other significant changes affecting eligibility, including—
(A) allowing an individual claiming a decrease of 20 percent or more in income, or filing an application for unemployment benefits, to have eligibility for the credit determined on the basis of household income for a later period or on the basis of the individual’s estimate of such income for the taxable year; and
(c) Payment of premium tax credits and cost-sharing reductions
(1) In general
The Secretary shall notify the Secretary of the Treasury and the Exchange through which the individual is enrolling of the advance determination under section 18081 of this title.
(2) Premium tax credit
(A) In general
(B) Issuer responsibilities
An issuer of a qualified health plan receiving an advance payment with respect to an individual enrolled in the plan shall—
(i) reduce the premium charged the insured for any period by the amount of the advance payment for the period;
(iii) include with each billing statement the amount by which the premium for the plan has been reduced by reason of the advance payment; and
(3) Cost-sharing reductions
The Secretary shall also notify the Secretary of the Treasury and the Exchange under paragraph (1) if an advance payment of the cost-sharing reductions under section 18071 of this title is to be made to the issuer of any qualified health plan with respect to any individual enrolled in the plan. The Secretary of the Treasury shall make such advance payment at such time and in such amount as the Secretary specifies in the notice.
(d) No Federal payments for individuals not lawfully present
Nothing in this subtitle or the amendments made by this subtitle allows Federal payments, credits, or cost-sharing reductions for individuals who are not lawfully present in the United States.
(e) State flexibility
Nothing in this subtitle or the amendments made by this subtitle shall be construed to prohibit a State from making payments to or on behalf of an individual for coverage under a qualified health plan offered through an Exchange that are in addition to any credits or cost-sharing reductions allowable to the individual under this subtitle and such amendments.
 So in original. Probably should be “employees”.
Source(Pub. L. 111–148, title I, § 1412,Mar. 23, 2010, 124 Stat. 231.)
References in Text
This subtitle, referred to in subsecs. (d) and (e), is subtitle E (§§ 1401–1421) of title I of Pub. L. 111–148, which enacted this subchapter and sections 36B and 45R of Title 26, Internal Revenue Code, amended section 405 of this title, sections 38, 196, 280C, 6103, and 7213 of Title 26, and section 1324 of Title 31, Money and Finance, and enacted provisions set out as notes under sections 36B and 38 of Title 26. For complete classification of subtitle E to the Code, see Tables.