This state or another state may file a claim against the amount remaining in the program account of a deceased designated beneficiary to recover medical assistance payments if the payments were made for the designated beneficiary, were made under that state's Medicaid program authorized by 42 U.S.C. 1396 - 1396p (Title XIX, Social Security Act), and were made after the program account of the designated beneficiary was established. The application of this section is subject to the requirements of 26 U.S.C. 529A(f) (Internal Revenue Code).