Colorado § 39-22-5202 - Uninsured designation - required forms - rules.

§ 39-22-5202. Uninsured designation - required forms - rules.

(1) For income tax years commencing on or after January 1, 2021:

(a) The Colorado state individual income tax form must allow tax filers to:

(I) Request that the exchange assess whether uninsured tax household members are potentially eligible for free or lower-cost health coverage under a health-care coverage affordability program using information from their tax return and other sources available to the exchange; and

(II) Identify uninsured household members and provide other information determined necessary by the advisory committee pursuant to section 10-22-113 (3)(a) to facilitate the Colorado affordable health care coverage easy enrollment program created in section 10-22-113;

(b) The associated tax form instruction booklet must explain how to answer the questions added to the state individual income tax form or schedules pursuant to this section and section 10-22-113 (3)(a)(IV) and the effect of asking the exchange to assess whether uninsured household members are potentially eligible for free or lower-cost health coverage under a health-care coverage affordability program.

(2) In implementing subsection (1) of this section, the department shall consider the determinations and recommendations developed by the advisory committee pursuant to section 10-22-113 (3)(a).

(3) The executive director of the department shall promulgate rules as necessary to implement the tax forms and schedules required by this section and to implement the sharing of information authorized by this section with the exchange and the department of health care policy and financing.

Source: L. 2020: Entire part added, (HB 20-1236), ch. 236, p. 1148, § 5, effective September 14.

PART 53

FEEDING COLORADO VOLUNTARY CONTRIBUTION