; and (B) implementing cash-transfer programs. (3) Confidentiality The external partner, and any employee of the external partner, shall be treated as a Federal employee for purposes of section 6103 of the Internal Revenue Code of 1986. (4) Data collection The external partner shall collect data from participating eligible individuals as necessary to complete the study and reports required under section 4, and to conduct any additional research as the Secretary determines necessary. (e) Disregard of cash payments for purposes of all Federal and Federally assisted programs Notwithstanding any other provision of law, any payment made to participating eligible individuals under this section shall not be taken into account as income, and shall not be taken into account as resources for a period of 12 months from receipt, for purposes of determining the eligibility of such eligible individual (or any other individual) for benefits or assistance (or the amount or extent of benefits or assistance) under any Federal program or any State or local program financed in whole or in part with Federal funds. 4. Study and report (a) Study on pilot program The Secretary, in collaboration with the Commissioner and the external partner, shall conduct a study on outcomes of the program. (b) Interim report Not later than 24 months after participating eligible individuals have been begun participating in the program, the Secretary, in consultation with the Commissioner of Internal Revenue and the external partner, shall provide an interim report on the program under section 3 to the Congress. (c) Final report Not later than 12 months after the conclusion of the program under section 3, the Secretary, in consultation with the Commissioner of Internal Revenue and the external partner, shall provide a final report on the program to the Congress, including— (1) an analysis of— (A) the effect of the monthly income subsidy provided in section 3 on— (i) micro-economic outcomes of participating eligible individuals