; and (N) the District of Columbia Public Defender Service. (3) Transfer authority (A) OPM The Office of Personnel Management may transfer funds made available under this subsection to other Federal agencies within the executive branch to reimburse such agencies for costs incurred to implement this section. (B) AOUSC The Administrative Office of the United States Courts may transfer funds made available under this subsection to other entities within the judicial branch to reimburse the entities for costs incurred to implement this section. (e) Coordination with other benefits (1) Disregard for purposes of Federal and state programs Any payment provided under this section shall not be regarded as income and shall not be regarded as a resource for the month of receipt and the following 12 months, for purposes of determining the eligibility of the recipient (or the recipient’s spouse or family) for benefits or assistance, or the amount or extent of benefits or assistance, under any Federal program or under any State or local program financed in whole or in part with Federal funds. (2) Amounts not taken into account for purposes of premium tax credit (A) In general For purposes of determining modified adjusted gross income under section 36B(d)(2)(B) of the Internal Revenue Code of 1986, adjusted gross income shall be reduced by any amounts received by reason of subsection (b). (B) Exception Subparagraph (A) shall not apply to the extent such reduction results in an amount of household income (as defined in section 36B(d)(2)(A) of such Code) of a taxpayer that is less than 100 percent of the poverty line (as defined in section 36B(d)(3) of such Code) for a family of the size involved (as determined under the rules of section 36B(d)(1) of such Code). (C) Reporting (i) In general Any employer that makes an applicable payment during a calendar year shall include as a separately stated item on any written statement required under section 6051 of the Internal Revenue Code of 1986 or any return or statement required by the