Details of Public Law 119-21, section 71303 , One Big Beautiful Bill Act
The provision requires enrollment verification of information for an individual to enroll in a States’ health exchange program. The health exchange program must confirm the following enrollment information when determining an individual’s eligibility:
Household income and family size,
An individual is an eligible alien,
Health coverage status or eligibility for coverage,
Place of residence, and
Other information the Secretary of the Treasury, in consultation with the Secretary of Health and Human Services, determines is necessary.
A coverage month does not begin until an individual’s enrollment information is confirmed and prior months information can be used for verification. In addition, verification requirements could be waived for those who enroll in a health insurance plan through an exchange during a special enrollment period due to a change in family size.
California does not conform to IRC section 36B, relating to refundable credits for qualified health plan under the Affordable Care Act, nor to Subtitle K, Group Health Plan Requirements, of the IRC.
California has a standalone program providing a California Premium Assistance Subsidy (PAS) to applicable return filers that use the IRC section 36B eligibility requirements, with modifications. California PAS provides financial assistance to pay the premiums for a qualified health plan through the California health insurance marketplace, which are reconciled through the California Personal Income Tax Return, if required. For California purposes, eligibility for premium assistance subsidy is dependent on the Program Design adopted each year by Covered California that references IRC section 36B.