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CBO Cost Estimate for H.R. 2775, a Bill to Condition the Provision of Premium and Cost-Sharing Subsidies Under the ACA Upon a Certification That a Program to Verify Household Income and Other Qualifications for Such Subsidies Is Operation
Congressional Budget Office [CBO] 
Sept. 10, 2013
"CBO and the staff of the Joint Committee on Taxation (JCT) estimate that enacting H.R. 2775 would not affect direct spending or revenues. A program is currently being put in place to verify income and coverage qualifications for the tax credits and subsidies, and that program appears to CBO and JCT to be in accordance with section 1411. Accordingly, we expect that the Secretary would certify before the beginning of 2014, when premium tax credits and cost-sharing subsidies would first be paid, that the requirements in H.R 2775 are satisfied."
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