; (B) for the calendar year beginning on January 1, 2024, at a rate of $9,627.60 per year, payable in 12 equal monthly payments; and (C) for each calendar year thereafter, at a rate equal to the product of the rate in effect under this paragraph for the calendar year immediately preceding such calendar year multiplied by the ratio (not less than 1) of— (i) the Consumer Price Index for Urban Wage Earners and Clerical Workers, as published by the Bureau of Labor Statistics, for the calendar year immediately preceding such calendar year; to (ii) such Consumer Price Index for the second calendar year preceding such calendar year. . 108. Disclosure of employment and earnings information for black lung benefits claims (a) Tax return information (1) In general Section 6103(l) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (23) Disclosure of return information to Department of Labor to carry out Black Lung Benefits Act (A) In general The Commissioner of Social Security shall, on written request with respect to any individual, disclose to officers or employees of the Department of Labor return information from returns with respect to net earnings from self-employment (as defined in section 1402) and wages (as defined in section 3121(a) or 3401(a)) for employment for each employer of such individual. (B) Restriction on disclosure The Commissioner of Social Security shall disclose return information under subparagraph (A) only for purposes of, and to the extent necessary in, carrying out the proper administration of the Black Lung Benefits Act ( 30 U.S.C. 901 et seq. ). . (2) Conforming amendments Section 6103(p)(4) of such Code is amended— (A) in the matter preceding subparagraph (A), by striking or (22) and inserting (22), or (23)