Connecticut § 12-15b - Disclosure of tax return information for outreach regarding health care coverage. Authorization by taxpayers. Limitations on disclosure.
Full text of Connecticut Connecticut General Statutes § 12-15b — Disclosure of tax return information for outreach regarding health care coverage. Authorization by taxpayers. Limitations on disclosure., with citation guidance and answers to common questions.
§ 12-15b. Disclosure of tax return information for outreach regarding health care coverage. Authorization by taxpayers. Limitations on disclosure.
Sec. 12-15b. Disclosure of tax return information for outreach regarding health care coverage. Authorization by taxpayers. Limitations on disclosure. (a) The Commissioner of Revenue Services shall revise the tax return form prescribed under chapter 229 to include space on the tax return for residents to authorize the Connecticut Health Insurance Exchange to contact such residents regarding enrollment through the exchange. The commissioner, in consultation with the exchange, shall develop language to be included on the tax return form and include in the instructions accompanying the tax return a description of how the authorization provided will be relayed to the exchange.
(b) The Commissioner of Revenue Services, in consultation with the Commissioner of Social Services, shall enter into a memorandum of understanding with the exchange that sets forth the specific taxpayer information to be disclosed upon authorization pursuant to subsection (a) of this section and contains the terms and conditions for such disclosure. Any return or return information disclosed by the commissioner shall not be redisclosed by the recipient to a third party without permission from the commissioner and shall only be used by the exchange in the manner prescribed in the memorandum of understanding.
(P.A. 23-204, S. 300.)
History: P.A. 23-204 effective January 1, 2024.
Source: official Connecticut text · Last verified 2026-08-27
Frequently Asked Questions About Connecticut § 12-15b
What does Connecticut General Statutes § 12-15b cover?
Section 12-15b ("Disclosure of tax return information for outreach regarding health care coverage. Authorization by taxpayers. Limitations on disclosure.") is part of the Connecticut General Statutes, the codified statutory law of Connecticut. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Connecticut § 12-15b?
A common citation format is "Connecticut General Statutes § 12-15b" (Connecticut). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Connecticut law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Connecticut official source linked on this page or consult a licensed Connecticut attorney.
How does Connecticut § 12-15b apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Connecticut can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Connecticut.