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139 STAT. 323 PUBLIC LAW 119–21—JULY 4, 2025 (b) EFFECTIVE DATE.—The amendments made by this section shall apply to taxable years beginning after December 31, 2025. Subchapter B—Preventing Waste, Fraud, and Abuse SEC. 71303. REQUIRING VERIFICATION OF ELIGIBILITY FOR PREMIUM TAX CREDIT. (a) IN GENERAL.—Section 36B(c) is amended by adding at the end the following new paragraphs: ‘‘(5) EXCHANGE ENROLLMENT VERIFICATION REQUIREMENT.— ‘‘(A) IN GENERAL.—The term ‘coverage month’ shall not include, with respect to any individual covered by a qualified health plan enrolled in through an Exchange, any month beginning before the Exchange verifies, using applicable enrollment information that shall be provided or verified by the applicant, such individual’s eligibility— ‘‘(i) to enroll in the plan through the Exchange, and ‘‘(ii) for any advance payment under section 1412 of the Patient Protection and Affordable Care Act of the credit allowed under this section. ‘‘(B) APPLICABLE ENROLLMENT INFORMATION.—For pur- poses of subparagraph (A), applicable enrollment informa- tion shall include affirmation of at least the following information (to the extent relevant in determining eligi- bility described in subparagraph (A)): ‘‘(i) Household income and family size. ‘‘(ii) Whether the individual is an eligible alien. ‘‘(iii) Any health coverage status or eligibility for coverage. ‘‘(iv) Place of residence. ‘‘(v) Such other information as may be determined by the Secretary (in consultation with the Secretary of Health and Human Services) as necessary to the verification prescribed under subparagraph (A). ‘‘(C) VERIFICATION OF PAST MONTHS.—In the case of a month that begins before verification prescribed by subparagraph (A), such month shall be treated as a cov- erage month if the Exchange verifies for such month (using applicable enrollment information that shall be provided or verified by the applicant) such individual’s eligibility to have so enrolled and for any such advance payment. ‘‘(D) EXCHANGE PARTICIPATION; COORDINATION WITH OTHER PROCEDURES FOR DETERMINING ELIGIBILITY.—An individual shall not, solely by reason of failing to meet the requirements of this paragraph with respect to a month, be treated for such month as ineligible to enroll in a quali- fied health plan through an Exchange. ‘‘(E) WAIVER FOR CERTAIN SPECIAL ENROLLMENT PERIODS.—The Secretary may waive the application of subparagraph (A) in the case of an individual who enrolls in a qualified health plan through an Exchange for 1 or more months of the taxable year during a special enroll- ment period provided by the Exchange on the basis of a change in the family size of the individual. ‘‘(F) INFORMATION AND RELIANCE ON THIRD-PARTY SOURCES.—An Exchange shall be permitted to use any 26 USC 36B note.