; or (ii) pursuant to such requirements and standards as are established by the Secretary (in consultation with the Secretary of Health and Human Services)— (I) if the Secretary is not able to transfer such information to the applicable Exchange, the taxpayer; or (II) the tax return preparer who prepared the return containing such information. (B) Transfer requirements As soon as is practicable after the filing of a return described in subsection (a) in which the taxpayer has provided consent pursuant to subsection (b)(1)(B)(i), the Secretary shall provide for all relevant return information to be transferred to the applicable Exchange. (C) Data security Any transfer of relevant return information described in this subsection shall be conducted— (i) pursuant to interagency agreements that ensure data security and maintain privacy in a manner that satisfies the requirements under section 1942(b) of the Social Security Act ( 42 U.S.C. 1396w–2(b) ); and (ii) in the case of any taxpayer filing their tax return electronically, in a manner that maximizes the opportunity for such taxpayer, as part of the process of filing such return, to immediately— (I) obtain a determination with respect to the eligibility of any household member for any insurance affordability program