Sec. 301 Requirement for enrollment in patient enrollment system of the Department of Veterans Affairs of certain veterans eligible for enrollment by law but not currently permitted to enroll
“(d)
“(1) The Secretary shall provide for the enrollment in the patient enrollment system of veterans specified in paragraph (2) by not later than December 31, 2014.
“(2) Veterans specified in this paragraph are as follows:
“(A) Veterans with noncompensable service-connected disabilities rated as zero percent disabling who—
“(i) are not otherwise permitted to enroll in the system as of the date of the enactment of the Comprehensive Veterans Health and Benefits and Military Retirement Pay Restoration Act of 2014; and
“(ii) as of the date of enrollment under this section, do not have access to health insurance except through a health exchange established pursuant to section 1311 of the Patient Protection and Affordable Care Act (42 U.S.C. 18031).
“(B) Veterans without service-connected disability who—
“(i) are not otherwise permitted to enroll in the system as of the date of the enactment of the Comprehensive Veterans Health and Benefits and Military Retirement Pay Restoration Act of 2014; and
“(ii) as of the date of enrollment under this section, do not have access to health insurance except through a health exchange established pursuant to section 1311 of the Patient Protection and Affordable Care Act.
“(3) A veteran who, after enrolling in the patient enrollment system pursuant to this subsection, obtains access to health insurance other than through a health exchange shall remain enrolled in the patient enrollment system notwithstanding obtaining access to such health insurance.
“(4) A veteran enrolled in the patient enrollment system pursuant to this subsection shall maintain the priority for care of the veteran at the time of enrollment unless and until a change in circumstances of the veteran results in a higher priority for care of the veteran under subsection (a).”
“5319. Review of reporting of health insurance coverage
“The Secretary shall notify each veteran who enrolls under subsection (d) of section 1705 of this title in the patient enrollment system of veterans under such section that information on the veteran's access to health insurance that is furnished to the Secretary for purposes of such enrollment may be compared with information obtained by the Secretary of the Treasury under section 6103(l)(23) of the Internal Revenue Code of 1986.”
“(23) Disclosure of certain return information for verification of eligibility of veterans for enrollment in Department of Veterans Affairs patient enrollment system
“(A) Return information from Internal Revenue Service—The Secretary shall, upon written request, disclose current return information from returns under section 6055 with respect to minimum essential coverage of individuals to the Secretary of Veterans Affairs for the purposes of verifying the eligibility of veterans for enrollment in the patient enrollment system of the Department of Veterans Affairs under section 1705(d) of title 38.
“(B) Restriction on disclosure—The Secretary shall disclose return information under subparagraph (A) only for purposes of, and to the extent necessary in, verifying the eligibility of veterans to enroll in the patient enrollment system described in that subparagraph.
“(C) Restriction on use of disclosed information—Return information disclosed under subparagraph (A) may be used by the Secretary of Veterans Affairs only for the purposes of, and to the extent necessary in, verifying the eligibility of veterans to enroll in the patient enrollment system described in that subparagraph.”