(a) Establishment of program. The exchange shall establish a program for determining whether to grant a certification that an individual is entitled to an exemption from the shared responsibility payment penalty set forth in § 44-30-101(c) by reason of religious conscience or hardship.
(b) Eligibility determinations. The exchange shall make determinations as to whether to grant a certification described in subsection (a) of this section. The exchange shall notify the individual and the tax administrator for the Rhode Island department of revenue of the determination in a time and manner as the exchange, in consultation with the tax administrator, shall prescribe. In notifying the tax administrator, the exchange shall adhere to the data privacy and data security standards adopted in accordance with 45 C.F.R. 155.260. The exchange shall only be required to notify the tax administrator to the extent that the exchange determines the disclosure is permitted under 45 C.F.R. 155.260.
(c) Appeals. Any person aggrieved by the exchange's determination of eligibility for an exemption under this section has the right to an appeal in accordance with the procedures contained within chapter 35 of this title.
History of Section.
P.L. 2019, ch. 88, art. 11, § 3.