; and (2) any amount (including such earnings) in such account shall be considered a resource of the individual to the extent that such amount exceeds $100,000. (b) Suspension of SSI benefits during periods of excessive account funds (1) In general The benefits of an individual under the supplemental security income program under title XVI of the Social Security Act shall not be terminated, but shall be suspended, by reason of excess resources of the individual attributable to an amount in the account of the individual established under a 401Kids Account Program which is not disregarded under subsection (a). (2) No impact on Medicaid eligibility An individual who would be receiving payment of such supplemental security income benefits but for the application of paragraph (1) shall be treated for purposes of title XIX of the Social Security Act as if the individual continued to be receiving payment of such benefits. 5. Disclosure of taxpayer information, etc (a) In general Subsection (l) of section 6103 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (23) Disclosure of return information for purposes of administration of 401Kids Account Programs The Secretary shall disclose to any officer or employee of the Department of the Treasury, as necessary for the administration of the Federal 401Kids Account Program established under section 3(a) of the 401Kids Savings Account Act of 2024 and the requirements of paragraphs (4) and (5) of section 3(b) of such Act, return information relating to taxpayer identity, dependents, adjusted gross income, and whether the taxpayer has claimed the earned income credit under section 32 for the taxable year. . (b) Prohibition of redisclosure Paragraph (3) of section 6103(a) of the Internal Revenue Code of 1986 is amended by striking or (21) and inserting (21), or (23) . (c) Data sharing The Secretary of the Treasury shall enter into an agreement with the Commissioner of Social Security, the Secretary of State, and the Director of the