Browse Arkansas Code titles and sections
42 U.S.C. § 1395i–1a — Medicare Payment Advisory Commission
Federal law — U.S. Code and appendices · legal_authorities
**(a) Establishment** There is hereby established as an agency of Congress the Medicare Payment Advisory Commission (in this section referred to as the “Commission”).
**(b) Duties**
(1) **Review of payment policies and annual reports** — The Commission shall—
(A) review payment policies under this subchapter, including the topics described in paragraph (2);
(B) make recommendations to Congress concerning such payment policies;
(C) by not later than March 15,11 So in original. submit a report to Congress containing the results of such reviews and its recommendations concerning such policies; and
(D) by not later than June 15 of each year, submit a report to Congress containing an examination of issues affecting the medicare program, including the implications of changes in health care delivery in the United States and in the market for health care services on the medicare program and including a review of the estimate of the conversion factor submitted under [section 1395w–4(d)(1)(E)(ii) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section1395w–4/d/1/E/ii&num=0&edition=prelim), and (beginning with 2012) containing an examination of the topics described in paragraph (9), to the extent feasible.
(2) **Specific topics to be reviewed**
(A) *Medicare+Choice program* — Specifically, the Commission shall review, with respect to the Medicare+Choice program under part C, the following:
(i) The methodology for making payment to plans under such program, including the making of differential payments and the distribution of differential updates among different payment areas.
(ii) The mechanisms used to adjust payments for risk and the need to adjust such mechanisms to take into account health status of beneficiaries.
Source: Supplied U.S. Code snapshot — release unconfirmed · 42 U.S.C. § 1395i–1a
Stored review status: release_metadata_unconfirmed. A text match is a research starting point; applicability is not established.
Original supplied file — preserved unchanged
Download original Markdown file
File SHA-256: 216a14ccc34a4b740b760ed40ed96fe9aa4ab82f3c22f35aeffb9fa6739622ef. The original may include catalog metadata, neighboring provisions, or embedded records outside this collection's scope. Search shows only the selected federal record. Historical editions and unverified snapshots are not a statement of current law.
Authority boundary: historical or unconfirmed source not current law verified.
Record provenance
Stable record: federal_law:legal_authorities:record_usc_1bb1b9278d477ddb14c720a4
Source file: Laws/federal/codes/united-states-code/title-42/section-1395i1a-medicare-payment-advisory-commission--fb3c460ec7.md
Pages: Not recorded – Not recorded
Passage SHA-256: 7a004ac5bf987be7a2af6c3508ac1064c6b9fbf67e229001811b7ea508ba53c0
Source location: Title 42, Chapter 7, § 1395i–1a; chapter-007-social-security.md
Stored source content
**(a) Establishment** There is hereby established as an agency of Congress the Medicare Payment Advisory Commission (in this section referred to as the “Commission”).
**(b) Duties**
(1) **Review of payment policies and annual reports** — The Commission shall—
(A) review payment policies under this subchapter, including the topics described in paragraph (2);
(B) make recommendations to Congress concerning such payment policies;
(C) by not later than March 15,11 So in original. submit a report to Congress containing the results of such reviews and its recommendations concerning such policies; and
(D) by not later than June 15 of each year, submit a report to Congress containing an examination of issues affecting the medicare program, including the implications of changes in health care delivery in the United States and in the market for health care services on the medicare program and including a review of the estimate of the conversion factor submitted under [section 1395w–4(d)(1)(E)(ii) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section1395w–4/d/1/E/ii&num=0&edition=prelim), and (beginning with 2012) containing an examination of the topics described in paragraph (9), to the extent feasible.
(2) **Specific topics to be reviewed**
(A) *Medicare+Choice program* — Specifically, the Commission shall review, with respect to the Medicare+Choice program under part C, the following:
(i) The methodology for making payment to plans under such program, including the making of differential payments and the distribution of differential updates among different payment areas.
(ii) The mechanisms used to adjust payments for risk and the need to adjust such mechanisms to take into account health status of beneficiaries.
(iii) The implications of risk selection both among Medicare+Choice organizations and between the Medicare+Choice option and the original medicare fee-for-service option.
(iv) The development and implementation of mechanisms to assure the quality of care for those enrolled with Medicare+ÐChoice organizations.
(v) The impact of the Medicare+Choice program on access to care for medicare beneficiaries.
(vi) Other major issues in implementation and further development of the Medicare+Choice program.
(B) *Original medicare fee-for-service system* — Specifically, the Commission shall review payment policies under parts A and B, including—
(i) the factors affecting expenditures for the efficient provision of services in different sectors, including the process for updating hospital, skilled nursing facility, physician, and other fees,
(ii) payment methodologies, and
(iii) their relationship to access and quality of care for medicare beneficiaries.
(C) *Interaction of medicare payment policies with health care delivery generally* — Specifically, the Commission shall review the effect of payment policies under this subchapter on the delivery of health care services other than under this subchapter and assess the implications of changes in health care delivery in the United States and in the general market for health care services on the medicare program.
(3) **Comments on certain secretarial reports** — If the Secretary submits to Congress (or a committee of Congress) a report that is required by law and that relates to payment policies under this subchapter, the Secretary shall transmit a copy of the report to the Commission. The Commission shall review the report and, not later than 6 months after the date of submittal of the Secretary’s report to Congress, shall submit to the appropriate committees of Congress written comments on such report. Such comments may include such recommendations as the Commission deems appropriate.
(4) **Agenda and additional reviews** — The Commission shall consult periodically with the chairmen and ranking minority members of the appropriate committees of Congress regarding the Commission’s agenda and progress towards achieving the agenda. The Commission may conduct additional reviews, and submit additional reports to the appropriate committees of Congress, from time to time on such topics relating to the program under this subchapter as may be requested by such chairmen and members and as the Commission deems appropriate.
(5) **Availability of reports** — The Commission shall transmit to the Secretary a copy of each report submitted under this subsection and shall make such reports available to the public.
(6) **Appropriate committees of Congress** — For purposes of this section, the term “appropriate committees of Congress” means the Committees on Ways and Means and Commerce of the House of Representatives and the Committee on Finance of the Senate.
(7) **Voting and reporting requirements** — With respect to each recommendation contained in a report submitted under paragraph (1), each member of the Commission shall vote on the recommendation, and the Commission shall include, by member, the results of that vote in the report containing the recommendation.
(8) **Examination of budget consequences** — Before making any recommendations, the Commission shall examine the budget consequences of such recommendations, directly or through consultation with appropriate expert entities.
(9) **Review and annual report on Medicaid and commercial trends** — The Commission shall review and report on aggregate trends in spending, utilization, and financial performance under the Medicaid program under subchapter XIX and the private market for health care services with respect to providers for which, on an aggregate national basis, a significant portion of revenue or services is associated with the Medicaid program. Where appropriate, the Commission shall conduct such review in consultation with the Medicaid and CHIP Payment and Access Commission established under [section 1396 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section1396&num=0&edition=prelim) (in this section referred to as “MACPAC”).
(10) **Coordinate and consult with the Federal Coordinated Health Care Office** — The Commission shall coordinate and consult with the Federal Coordinated Health Care Office established under section 2081 22 See References in Text note below. of the Patient Protection and Affordable Care Act before making any recommendations regarding dual eligible individuals.
(11) **Interaction of Medicaid and Medicare** — The Commission shall consult with MACPAC in carrying out its duties under this section, as appropriate. Responsibility for analysis of and recommendations to change Medicare policy regarding Medicare beneficiaries, including Medicare beneficiaries who are dually eligible for Medicare and Medicaid, shall rest with the Commission. Responsibility for analysis of and recommendations to change Medicaid policy regarding Medicaid beneficiaries, including Medicaid beneficiaries who are dually eligible for Medicare and Medicaid, shall rest with MACPAC.
**(c) Membership**
(1) **Number and appointment** — The Commission shall be composed of 17 members appointed by the Comptroller General.
(2) **Qualifications**
(A) *In general* — The membership of the Commission shall include individuals with national recognition for their expertise in health finance and economics, actuarial science, health facility management, health plans and integrated delivery systems, reimbursement of health facilities, allopathic and osteopathic physicians, and other providers of health services, and other related fields, who provide a mix of different professionals, broad geographic representation, and a balance between urban and rural representatives.
(B) *Inclusion* — The membership of the Commission shall include (but not be limited to) physicians and other health professionals, experts in the area of pharmaco-economics or prescription drug benefit programs, employers, third-party payers, individuals skilled in the conduct and interpretation of biomedical, health services, and health economics research and expertise in outcomes and effectiveness research and technology assessment. Such membership shall also include representatives of consumers and the elderly.
(C) *Majority nonproviders* — Individuals who are directly involved in the provision, or management of the delivery, of items and services covered under this subchapter shall not constitute a majority of the membership of the Commission.
(D) *Ethical disclosure* — The Comptroller General shall establish a system for public disclosure by members of the Commission of financial and other potential conflicts of interest relating to such members. Members of the Commission shall be treated as employees of Congress for purposes of applying subchapter I of chapter 131 of title 5.
(3) **Terms**
(A) *In general* — The terms of members of the Commission shall be for 3 years except that the Comptroller General shall designate staggered terms for the members first appointed.
(B) *Vacancies* — Any member appointed to fill a vacancy occurring before the expiration of the term for which the member’s predecessor was appointed shall be appointed only for the remainder of that term. A member may serve after the expiration of that member’s term until a successor has taken office. A vacancy in the Commission shall be filled in the manner in which the original appointment was made.
(4) **Compensation** — While serving on the business of the Commission (including traveltime), a member of the Commission shall be entitled to compensation at the per diem equivalent of the rate provided for level IV of the Executive Schedule under [section 5315 of title 5](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section5315&num=0&edition=prelim); and while so serving away from home and the member’s regular place of business, a member may be allowed travel expenses, as authorized by the Chairman of the Commission. Physicians serving as personnel of the Commission may be provided a physician comparability allowance by the Commission in the same manner as Government physicians may be provided such an allowance by an agency under [section 5948 of title 5](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section5948&num=0&edition=prelim), and for such purpose subsection (i) of such section shall apply to the Commission in the same manner as it applies to the Tennessee Valley Authority. For purposes of pay (other than pay of members of the Commission) and employment benefits, rights, and privileges, all personnel of the Commission shall be treated as if they were employees of the United States Senate.
(5) **Chairman; Vice Chairman** — The Comptroller General shall designate a member of the Commission, at the time of appointment of the member as Chairman and a member as Vice Chairman for that term of appointment, except that in the case of vacancy of the Chairmanship or Vice Chairmanship, the Comptroller General may designate another member for the remainder of that member’s term.
(6) **Meetings** — The Commission shall meet at the call of the Chairman.
**(d) Director and staff; experts and consultants** Subject to such review as the Comptroller General deems necessary to assure the efficient administration of the Commission, the Commission may—
(1) employ and fix the compensation of an Executive Director (subject to the approval of the Comptroller General) and such other personnel as may be necessary to carry out its duties (without regard to the provisions of title 5 governing appointments in the competitive service);
(2) seek such assistance and support as may be required in the performance of its duties from appropriate Federal departments and agencies;
(3) enter into contracts or make other arrangements, as may be necessary for the conduct of the work of the Commission (without regard to [section 6101 of title 41](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title41-section6101&num=0&edition=prelim));
(4) make advance, progress, and other payments which relate to the work of the Commission;
(5) provide transportation and subsistence for persons serving without compensation; and
(6) prescribe such rules and regulations as it deems necessary with respect to the internal organization and operation of the Commission.
**(e) Powers**
(1) **Obtaining official data** — The Commission may secure directly from any department or agency of the United States information necessary to enable it to carry out this section. Upon request of the Chairman, the head of that department or agency shall furnish that information to the Commission on an agreed upon schedule.
(2) **Data collection** — In order to carry out its functions, the Commission shall—
(A) utilize existing information, both published and unpublished, where possible, collected and assessed either by its own staff or under other arrangements made in accordance with this section,
(B) carry out, or award grants or contracts for, original research and experimentation, where existing information is inadequate, and
(C) adopt procedures allowing any interested party to submit information for the Commission’s use in making reports and recommendations.
(3) **Access of GAO to information** — The Comptroller General shall have unrestricted access to all deliberations, records, and nonproprietary data of the Commission, immediately upon request.
(4) **Periodic audit** — The Commission shall be subject to periodic audit by the Comptroller General.
**(f) Authorization of appropriations**
(1) **Request for appropriations** — The Commission shall submit requests for appropriations in the same manner as the Comptroller General submits requests for appropriations, but amounts appropriated for the Commission shall be separate from amounts appropriated for the Comptroller General.
(2) **Authorization** — There are authorized to be appropriated such sums as may be necessary to carry out the provisions of this section. Sixty percent of such appropriation shall be payable from the Federal Hospital Insurance Trust Fund, and 40 percent of such appropriation shall be payable from the Federal Supplementary Medical Insurance Trust Fund.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
Federal law — U.S. Code and appendices · legal_authorities
**(a)** Notwithstanding any other provision of law, and in order to recruit and retain highly qualified Government physicians, the head of an agency, subject to the provisions of this section, section 5307, and such regulations as the President or his designee may prescribe, may enter into a service agreement with a Government physician which provides for such physician to complete a specified period of service in such agency in return for an allowance for the duration of such agreement in an amount to be determined by the agency head and specified in the agreement, but not to exceed—
(1) $14,000 per annum if, at the time the agreement is entered into, the Government physician has served as a Government physician for twenty-four months or less, or
(2) $30,000 per annum if the Government physician has served as a Government physician for more than twenty-four months.
For the purpose of determining length of service as a Government physician, service as a physician under section 4104 or 4114 11 See References in Text note below. of title 38 or active service as a medical officer in the commissioned corps of the Public Health Service under Title II of the Public Health Service Act (42 U.S.C. ch. 6A) shall be deemed service as a Government physician.
**(b)** An allowance may not be paid pursuant to this section to any physician who—
(1) is employed on less than a half-time or intermittent basis,
(2) occupies an internship or residency training position,
(3) is a reemployed annuitant, or
(4) is fulfilling a scholarship obligation.
**(c)** The head of an agency, pursuant to such regulations, criteria, and conditions as the President or his designee may prescribe, shall determine categories of positions applicable to physicians in such agency with respect to which ther
Source: Supplied U.S. Code snapshot — release unconfirmed · 5 U.S.C. § 5948
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** Not later than 90 days after March 23, 2010, the Secretary shall establish a temporary high risk health insurance pool program to provide health insurance coverage for eligible individuals during the period beginning on the date on which such program is established and ending on January 1, 2014.
**(b) Administration**
(1) **In general** — The Secretary may carry out the program under this section directly or through contracts to eligible entities.
(2) **Eligible entities** — To be eligible for a contract under paragraph (1), an entity shall—
(A) be a State or nonprofit private entity;
(B) submit to the Secretary an application at such time, in such manner, and containing such information as the Secretary may require; and
(C) agree to utilize contract funding to establish and administer a qualified high risk pool for eligible individuals.
(3) **Maintenance of effort** — To be eligible to enter into a contract with the Secretary under this subsection, a State shall agree not to reduce the annual amount the State expended for the operation of one or more State high risk pools during the year preceding the year in which such contract is entered into.
**(c) Qualified high risk pool**
(1) **In general** — Amounts made available under this section shall be used to establish a qualified high risk pool that meets the requirements of paragraph (2).
(2) **Requirements** — A qualified high risk pool meets the requirements of this paragraph if such pool—
(A) provides to all eligible individuals health insurance coverage that does not impose any preexisting condition exclusion with respect to such coverage;
(B) provides health insurance coverage—
(i) in which the issuer’s share of the total allowed costs of benefits provided under such co
Source: Supplied U.S. Code snapshot — release unconfirmed · 42 U.S.C. § 18001
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
Level IV of the Executive Schedule applies to the following positions, for which the annual rate of basic pay shall be the rate determined with respect to such level under chapter 11 of title 2, as adjusted by [section 5318 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section5318&num=0&edition=prelim):
Source: Supplied U.S. Code snapshot — release unconfirmed · 5 U.S.C. § 5315
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a) Establishment** There is hereby established the Medicaid and CHIP Payment and Access Commission (in this section referred to as “MACPAC”).
**(b) Duties**
(1) **Review of access policies for all States and annual reports** — MACPAC shall—
(A) review policies of the Medicaid program established under this subchapter (in this section referred to as “Medicaid”) and the State Children’s Health Insurance Program established under subchapter XXI (in this section referred to as “CHIP”) affecting access to covered items and services, including topics described in paragraph (2);
(B) make recommendations to Congress, the Secretary, and States concerning such access policies;
(C) by not later than March 15 of each year (beginning with 2010), submit a report to Congress containing the results of such reviews and MACPAC’s recommendations concerning such policies; and
(D) by not later than June 15 of each year (beginning with 2010), submit a report to Congress containing an examination of issues affecting Medicaid and CHIP, including the implications of changes in health care delivery in the United States and in the market for health care services on such programs.
(2) **Specific topics to be reviewed** — Specifically, MACPAC shall review and assess the following:
(A) *Medicaid and CHIP payment policies* — Payment policies under Medicaid and CHIP, including—
(i) the factors affecting expenditures for the efficient provision of items and services in different sectors, including the process for updating payments to medical, dental, and health professionals, hospitals, residential and long-term care providers, providers of home and community based services, Federally-qualified health centers and rural health clinics, managed care entities, and providers of ot
Source: Supplied U.S. Code snapshot — release unconfirmed · 42 U.S.C. § 1396
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
Nothing in this subchapter shall be construed to authorize any Federal officer or employee to exercise any supervision or control over the practice of medicine or the manner in which medical services are provided, or over the selection, tenure, or compensation of any officer or employee of any institution, agency, or person providing health services; or to exercise any supervision or control over the administration or operation of any such institution, agency, or person.
Source: Supplied U.S. Code snapshot — release unconfirmed · 42 U.S.C. § 1395c
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a) Definitions.—** In this section—
(1) **Appropriation.—** — The term “appropriation” includes amounts made available by legislation under [section 9104 of title 31](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section9104&num=0&edition=prelim).
(2) **Federal government.—** — The term “Federal Government” includes the government of the District of Columbia.
**(b) Purchases.—**
(1) **In general.—** — Unless otherwise provided in the appropriation concerned or other law, purchases and contracts for supplies or services for the Federal Government may be made or entered into only after advertising for proposals for a sufficient time.
(2) **Limitations on applicability.—** — Paragraph (1) does not apply when—
(A) the amount involved in any one case does not exceed $25,000;
(B) public exigencies require the immediate delivery of articles or performance of services;
(C) only one source of supply is available and the Federal Government purchasing or contracting officer so certifies; or
(D) services are required to be performed by a contractor in person and are—
(i) of a technical and professional nature; or
(ii) under Federal Government supervision and paid for on a time basis.
**(c) Sales.—** Except when otherwise authorized by law or when the reasonable value involved in any one case does not exceed $500, sales and contracts of sale by the Federal Government are governed by the requirements of this section for advertising.
**(d) Application to Wholly Owned Government Corporations.—** For wholly owned Government corporations, this section applies only to administrative transactions.
Source: Supplied U.S. Code snapshot — release unconfirmed · 41 U.S.C. § 6101
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a) Conditions of participation; protection of individual rights; notification of State entities; use of home health aides; medical equipment; individual’s plan of care; compliance with Federal, State, and local laws and regulations** The conditions of participation that a home health agency is required to meet under this subsection are as follows:
(1) The agency protects and promotes the rights of each individual under its care, including each of the following rights:
(A) The right to be fully informed in advance about the care and treatment to be provided by the agency, to be fully informed in advance of any changes in the care or treatment to be provided by the agency that may affect the individual’s well-being, and (except with respect to an individual adjudged incompetent) to participate in planning care and treatment or changes in care or treatment.
(B) The right to voice grievances with respect to treatment or care that is (or fails to be) furnished without discrimination or reprisal for voicing grievances.
(C) The right to confidentiality of the clinical records described in section 1395x(o)(3) of this title.
(D) The right to have one’s property treated with respect.
(E) The right to be fully informed orally and in writing (in advance of coming under the care of the agency) of—
(i) all items and services furnished by (or under arrangements with) the agency for which payment may be made under this subchapter,
(ii) the coverage available for such items and services under this subchapter, subchapter XIX, and any other Federal program of which the agency is reasonably aware,
(iii) any charges for items and services not covered under this subchapter and any charges the individual may have to pay with respect to items and services furn
Source: Supplied U.S. Code snapshot — release unconfirmed · 42 U.S.C. § 1395
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
### Statutory Notes
Section, added Pub. L. 100–360, title I, § 111(a), July 1, 1988, 102 Stat. 690, provided for imposition of a supplemental medicare premium.
#### Effective Date of Repeal
Pub. L. 101–234, title I, § 102(d), Dec. 13, 1989, 103 Stat. 1981, provided that: “(1) In general.—Except as provided in this subsection, the provisions of this section [repealing [section 1395i–1a of Title 42](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section1395i–1a&num=0&edition=prelim), The Public Health and Welfare, enacting provisions set out as notes under [section 6050F of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6050f&num=0&edition=prelim) and [section 1395t of Title 42](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section1395t&num=0&edition=prelim), and repealing provisions set out as a note under [section 1395i–1a of Title 42](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section1395i–1a&num=0&edition=prelim)] shall take effect January 1, 1990. “(2) Repeal of supplemental medicare premium.—The repeal of section 111 of MCCA [Pub. L. 100–360, which enacted this section, amended [section 6050F of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6050f&num=0&edition=prelim), and enacted provisions set out as notes below] shall apply to taxable years beginning after December 31, 1988.”
#### Effective Date
Pub. L. 100–360, title I, § 111(e), July 1, 1988, 102 Stat. 698, which provided that the enactment of this section and the amendment of [section 6050F of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6050f&num=0&edition=prelim) applied to taxable years beginning after December
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 59B
Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a) Requirement of reporting** The appropriate Federal official shall make a return, according to the forms and regulations prescribed by the Secretary, setting forth—
(1) the—
(A) aggregate amount of social security benefits paid with respect to any individual during any calendar year,
(B) aggregate amount of social security benefits repaid by such individual during such calendar year, and
(C) aggregate reductions under section 224 of the Social Security Act (or under section 3(a)(1) of the Railroad Retirement Act of 1974) in benefits which would otherwise have been paid to such individual during the calendar year on account of amounts received under a workmen’s compensation act, and
(2) the name and address of such individual.
**(b) Statements to be furnished to persons with respect to whom information is required** Every person required to make a return under subsection (a) shall furnish to each individual whose name is required to be set forth in such return a written statement showing—
(1) the name of the agency making the payments, and
(2) the aggregate amount of payments, of repayments, and of reductions, with respect to the individual required to be shown on such return.
The written statement required under the preceding sentence shall be furnished to the individual on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made.
**(c) Definitions** For purposes of this section
(1) **Appropriate Federal official** — The term “appropriate Federal official” means—
(A) the Commissioner of Social Security in the case of social security benefits described in section 86(d)(1)(A), and
(B) the Railroad Retirement Board in the case of social security benefits described in section 86
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6050F
Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.