of employers by Exchanges established under title I of the Patient Protection and Affordable Care Act ( Public Law 111–148 ) that a full-time employee of the employer has been determined eligible for advance payment of premium tax credits under section 36B of the Internal Revenue Code of 1986 or cost-sharing subsidies under section 1402 of such Act ( 42 U.S.C. 18071 ), including information regarding— (i) the data elements included in the employer notification