; and (2) correcting, as soon as practicable, the individual’s eligibility status for insurance affordability programs, subject to, in the case of reduced eligibility for assistance, any right of notice and appeal under laws governing the applicable insurance affordability program, including section 1411(f) of the Patient Protection and Affordable Care Act ( 42 U.S.C. 18081(f) ). (f) Disclosure of return information for determining eligibility for insurance affordability programs and enrollment into minimum essential health coverage (1) In general Section 6103(l) of the Internal Revenue Code of 1986 is amended by adding at the end the following: (23) Disclosure of return information for determining eligibility for insurance affordability programs and enrollment into minimum essential health coverage (A) In general In the case of any taxpayer who has consented to the disclosure and transfer of any relevant return information with respect to any household member pursuant to section 3(b) of the Easy Enrollment in Health Care Act , the Secretary shall disclose such information to the applicable Exchange. (B) Restriction on disclosure Return information disclosed under subparagraph (A) may be— (i) used by an Exchange only for the purposes of, and to the extent necessary in— (I) determining eligibility for an insurance affordability program, or (II) facilitating enrollment into minimum essential coverage, and (ii) further disclosed by an Exchange to any other person only for the purposes of, and to the extent necessary, to carry out subclauses (I) and (II) of clause (i). (C) Definitions For purposes of this paragraph, the terms relevant return information , Exchange , insurance affordability program , and minimum essential coverage have the same meanings given such terms under section 2 of the Easy Enrollment in Health Care Act . . (2) Safeguards Section 6103(p)(4) of the Internal Revenue Code of 1986 is amended by inserting or any Exchange described in subsection (l)(23), after or any entity described in subsection