Notably, the White House administration has delayed implementation of the income verification rules, leaving income verification for now on the «honor system» (with random
checks of a statistically significant sample to verify compliance), but raising concern from many that there may be a higher incidence of fraudulent income reporting to qualify for the subsidy in the coming year (though ultimately, inappropriately reported amounts could still be recaptured by the Federal government when the
subsequent tax
return is filed later, as discussed below, limiting the potential scope of any fraud).