(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:
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
Identify uninsured household members and provide other information determinednecessary 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.
In implementing subsection (1) of this section, the department shall consider thedeterminations and recommendations developed by the advisory committee pursuant to section 10-22-113 (3)(a).
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.