{"data":{"id":"us/45-cfr-155.630","jurisdiction":"us","citation":"45 CFR 155.630","heading":"Reporting.","body":"Requirement to provide information related to tax administration. If the Exchange grants an individual a certificate of exemption in accordance with § 155.610(i), the Exchange must transmit to the IRS at such time and in such manner as the IRS may specify—\n(a) The individual's name, Social Security number, and exemption certificate number;\n(b) Any other information required in guidance published by the Secretary of the Treasury in accordance with 26 CFR 601.601(d)(2).","path":["Title 45—Public Welfare","SUBTITLE A—Department of Health and Human Services","SUBCHAPTER B—REQUIREMENTS RELATING TO HEALTH CARE ACCESS","PART 155—EXCHANGE ESTABLISHMENT STANDARDS AND OTHER RELATED STANDARDS UNDER THE AFFORDABLE CARE ACT","Subpart G—Exchange Functions in the Individual Market: Eligibility Determinations for Exemptions"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-45.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:21Z","sha256":"aa42c0b1145e8c283c7e03437ec9a674beefbdf76196d3a2c328a4f7f4103caa","source_id":"us-cfr","stale":true,"prev":"us/45-cfr-155.625","next":"us/45-cfr-155.635"},"notice":"GroundRules: Original legal text. Not legal advice."}