Notice2025-19426

Privacy Act of 1974; Matching Program

Primary source

Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.

Published
October 3, 2025

Issuing agencies

Veterans Affairs Department

Abstract

This computer matching agreement sets forth the terms, conditions, and safeguards under which the Social Security Administration (SSA) will disclose tax return information to the Department of Veterans Affairs, Veterans Health Administration (VA/ VHA). VA/VHA will use the tax return information to verify veterans' employment status and earnings to determine eligibility for its health benefit programs.

Full Text

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<title>Federal Register, Volume 90 Issue 190 (Friday, October 3, 2025)</title>
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[Federal Register Volume 90, Number 190 (Friday, October 3, 2025)]
[Notices]
[Pages 48116-48117]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-19426]


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DEPARTMENT OF VETERANS AFFAIRS


Privacy Act of 1974; Matching Program

AGENCY: Department of Veterans Affairs (VA).

ACTION: Notice of a new matching program.

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SUMMARY: This computer matching agreement sets forth the terms, 
conditions, and safeguards under which the Social Security 
Administration (SSA) will disclose tax return information to the 
Department of Veterans Affairs, Veterans Health Administration (VA/
VHA). VA/VHA will use the tax return information to verify veterans' 
employment status and earnings to determine eligibility for its health 
benefit programs.

DATES: Comments on this matching program must be received no later than 
November 3, 2025. If no public comment is received during the period 
allowed for comment or unless otherwise published in the Federal 
Register by VA, the new agreement will become effective a minimum of 30 
days after date of publication in the Federal Register. If VA receives 
public comments, VA shall review the comments to determine whether any 
changes to the notice are necessary. This matching program will be 
valid for 18 months from the effective date of this notice.

ADDRESSES: Comments may be submitted through <a href="http://www.Regulations.gov">www.Regulations.gov</a> or 
mailed to VA Privacy Service, 810 Vermont Avenue NW, (005X6F), 
Washington, DC 20420. Comments should indicate that they are submitted 
in response to Computer Matching Agreement Between the Social Security 
Administration and The Department of Veterans Affairs Veterans Health 
Administration, Match #1052. Comments received will be available at 
<a href="http://regulations.gov">regulations.gov</a> for public viewing, inspection or copies.

FOR FURTHER INFORMATION CONTACT: Ryan Heiman, Acting Executive 
Director, Member Services, Veterans Health Administration, 3401 SW 21st 
St., Bldg. 9, Topeka, KS 66604, Telephone: 785-409-2318, Email: 
<a href="/cdn-cgi/l/email-protection#beecc7dfd090f6dbd7d3dfd0fec8df90d9d1c8"><span class="__cf_email__" data-cfemail="67351e0609492f020e0a060927110649000811">[email&#160;protected]</span></a>.

[[Page 48117]]


SUPPLEMENTARY INFORMATION: The Health Eligibility Center (HEC) verifies 
the self-reported income of certain veterans whose eligibility for 
medical care is based on income level. HEC is an entity within the VHA, 
Member Services. ``Tax return information,'' for purposes of this 
agreement, means SSA's records obtained under the authority of 26 
U.S.C. 6103 concerning the amount of an individual's earnings from 
wages or self-employment income, the period(s) involved, and the 
identities and addresses of employers.

Participating Agencies

    Department of Veterans Affairs, Veterans Health Administration (VA/
VHA) and the Social Security Administration.

Authority for Conducting the Matching Program

    This agreement is executed under the Privacy Act of 1974, 5 United 
States Code (U.S.C.) Sec.  552a, as amended by the Computer Matching 
and Privacy Protection Act of 1988, and the regulations and guidance 
promulgated thereunder, and relevant provisions of the Internal Revenue 
Code (IRC), 26 U.S.C. 6103. The legal authorities for SSA to conduct 
this computer matching are sections 38 U.S.C. 5106, 5317, 1710, and 26 
U.S.C. 6103(l)(7)(D)(viii). 38 U.S.C. 5106 and 5317 requires Federal 
agencies to furnish VA with information the VA Secretary may request 
for determining eligibility for or the amount of VA benefits. 38 U.S.C. 
1710 requires VA/VHA to collect income information from certain 
applicants for medical care and to use that income data to determine 
the appropriate eligibility category for the applicant's medical 
care.26 U.S.C. 6103(l)(7) authorizes the disclosure of tax return 
information with respect to net earnings from self-employment and 
wages, as defined by relevant IRC sections, to Federal, state, and 
local agencies administering certain benefit programs under Title 38 of 
the U.S.C. 7213 of the Intelligence Reform and Terrorism Prevention Act 
of 2004 provides SSA authority to add a death indicator to verification 
routines that the agency determines to be appropriate.

Purpose(s)

    This computer matching agreement sets forth the terms, conditions, 
and safeguards under which the Social Security Administration (SSA) 
will disclose tax return information to the Department of Veterans 
Affairs, Veterans Health Administration (VA/VHA). VA/VHA will use the 
tax return information to verify veterans' employment status and 
earnings to determine eligibility for its health benefit programs.

Categories of Individuals

    Veterans applying for VA Health Care Benefits

Categories of Records

    VA/VHA will provide SSA with the following information for everyone 
for whom VA/VHA requests tax return information: first name, last name, 
SSN, and date of birth (DOB). VA will not include the individual's sex 
in the finder file it submits to SSA. VA/VHA will provide the requested 
tax report year for which data is being requested.

System(s) of Records

    SSA will match the data in VA/VHA's electronic file with SSA 
Enumeration data from the Master Files of SSN Holders and SSN 
Applications (referred to as the Enumeration System), 60-0058, last 
fully published at 87 FR 263 (January 4, 2022). SSA will subsequently 
run those verified SSNs against the Earnings Recording and Self- 
Employment Income System (referred to as the Master Earnings File 
(MEF)), 60-0059, last fully published at 71 FR 1819 (January 11, 2006) 
and amended at 78 FR 40542 (July 5, 2013) and 83 FR 54969 (November 1, 
2018) to extract and disclose the needed tax return information to VA/
VHA. VA/VHA will match SSA information with information extracted from 
its system of records ``Income Verification Records-VA'' (89VA10NB).
    The information in these systems of records may be updated during 
the effective period of this agreement as required by the Privacy Act.

Signing Authority

    The Senior Agency Official for Privacy, or designee, approved this 
document and authorized the undersigned to sign and submit the document 
to the Office of the Federal Register for publication electronically as 
an official document of the Department of Veterans Affairs. Merissa 
Larson, Chief Privacy Officer and Chair of the Data Integrity Board, 
Department of Veterans Affairs approved this document on August 28, 
2025, for publication.

    Dated: September 30, 2025.
Saurav Devkota,
Government Information Specialist, VA Privacy Service, Office of 
Compliance, Risk and Remediation, Office of Information and Technology, 
Department of Veterans Affairs.
[FR Doc. 2025-19426 Filed 10-2-25; 8:45 am]
BILLING CODE 8320-01-P


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Indexed from Federal Register on October 3, 2025.

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