# Regulations Pertaining to the Disclosure of Return Information To Carry Out Eligibility Requirements for Health Insurance Affordability Programs
> **IRS** · Final regulations. · Published 2013-08-14 · Effective 2013-08-14 · 78 FR 49367
## Document
- **Document number:** 2013-19728
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 78 FR 49367
- **CFR reference:** 26 CFR 301
- **Publication date:** 2013-08-14
- **Effective date:** 2013-08-14
- **Treasury docket:** TD 9628
## Abstract

This document contains final regulations relating to the disclosure of return information under section 6103(l)(21) of the Internal Revenue Code, as enacted by the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010. The regulations define certain terms and prescribe certain items of return information in addition to those items prescribed by statute that will be disclosed, upon written request, under section 6103(l)(21).

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2013/08/14/2013-19728/regulations-pertaining-to-the-disclosure-of-return-information-to-carry-out-eligibility-requirements)
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