59A-23H-4: Taxation and revenue department duties; income tax form revision; taxpayer consent.

A. The state income tax form shall allow a taxpayer to:

(1) identify whether the taxpayer or members of the taxpayer's household are uninsured;

(2) provide the taxpayer's consent to provide to the department and the exchange:

(a) the taxpayer's insurance-relevant information; and

(b) information on any consent provided by the taxpayer pursuant to this subsection;

(3) provide the taxpayer's consent to enroll:

(a) the taxpayer in medicaid; or

(b) members of the taxpayer's household in medicaid if: 1) coverage by medicaid is available to those household members; and 2) the taxpayer has legal authority to consent to enroll those household members; and

(4) provide information on any consent provided by the taxpayer pursuant to this subsection.

B. The taxation and revenue department shall forward to the department:

(1) the taxpayer's insurance-relevant information if, on the taxpayer's state income tax form, the taxpayer elects to provide the taxpayer's insurance-relevant information to the department and the exchange pursuant to Subsection A of this section; and

(2) information on any consent by a taxpayer provided pursuant to this section if the taxpayer agrees to provide information on that consent to the department and the exchange in accordance with this section.