; and (B) such other information as the Commissioner deems necessary. (3) Simultaneous application The Commissioner shall treat an application for a social security account number for a qualifying child as an application for a child assistance payment under this section, unless the applicant affirmatively indicates on such application an intent to opt out of such child assistance payments. (4) Deemed applications In the case of any qualifying child identified to the Commissioner under the data sharing procedures described in section 6103(l)(23) of the Internal Revenue Code of 1986 (as amended by subsection (e)) who has not otherwise submitted an application for child assistance payments under this section, the Commissioner shall treat such qualifying child as having so applied, unless the applicant affirmatively indicates to the Commissioner, under such procedures as the Commissioner may establish, an intent to opt out of such child assistance payments. (5) Term of application The Commissioner may provide that an approval of an individual’s application for a child assistance payment under this subsection shall expire after a specified number of months, after which the individual shall not be eligible for a child assistance payment until a new application is approved under this subsection. (e) IRS data sharing with Commissioner of Social Security 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 Social Security Administration for purposes of child assistance payments The Secretary shall, upon written request from the Commissioner of Social Security, disclose to the Commissioner any available taxpayer identity information from the individual master files of the Internal Revenue Service that the Commissioner deems relevant to identifying children of taxpayers or children who are taxpayers who qualify for a child assistance payment under section 2(c) of the End Child Poverty Act , including information relating