Maine Revised Statutes Title 36 Sec. 5294 – Easy enrollment health insurance program; voluntary checkoff
Current as of: 2023 | Check for updates
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1. Health insurance check-off box. For tax years beginning on or after January 1, 2023, the assessor shall provide on the income tax form a space for an easy enrollment health insurance check-off box that includes the following:
A. A check box indicating that the taxpayer filing the tax return does not have health care coverage; [PL 2021, c. 715, §4 (NEW).]
B. A check box indicating that the spouse of the taxpayer filing the tax return does not have health care coverage; [PL 2021, c. 715, §4 (NEW).]
C. A check box indicating whether any dependents of the taxpayer do not have health care coverage; [PL 2021, c. 715, §4 (NEW).]
D. A check box authorizing the bureau to share information from the income tax return with the marketplace established in Title 22, chapter 1479; and [PL 2021, c. 715, §4 (NEW).]
E. An e-mail address, telephone number or other preferred method of communication, if available, for additional contact by the marketplace under Title 22, chapter 1479. [PL 2021, c. 715, §4 (NEW).]
[PL 2021, c. 715, §4 (NEW).]
Terms Used In Maine Revised Statutes Title 36 Sec. 5294
- Bureau: means the Bureau of Revenue Services, which may be referred to as "Maine Revenue Services. See Maine Revised Statutes Title 36 Sec. 111
- Return: means any document, digital file or electronic data transmission containing information required by this Title to be reported to the State Tax Assessor. See Maine Revised Statutes Title 36 Sec. 111
- Tax: means the total amount required to be paid, withheld and paid over or collected and paid over with respect to estimated or actual tax liability under this Title, any credit or reimbursement allowed or paid pursuant to this Title that is recoverable by the assessor and any amount assessed by the assessor pursuant to this Title, including any interest or penalties provided by law. See Maine Revised Statutes Title 36 Sec. 111
- Taxpayer: means any person required to file a return under this Title or to pay, withhold and pay over or collect and pay over any tax imposed by this Title. See Maine Revised Statutes Title 36 Sec. 111
2. Information sharing. The assessor shall forward to the marketplace established in Title 22, chapter 1479 the information of a taxpayer who marked any check box in subsection 1, paragraph A, B or C and marked the check box in subsection 1, paragraph D. The information transferred to the marketplace, and the frequency of that transfer, is established by rule according to Title 22, section 5412, subsection 1.
[RR 2021, c. 2, Pt. A, §128 (COR).]
3. Rulemaking. The assessor shall adopt rules to implement this section. Rules adopted pursuant to this subsection are routine technical rules as defined in Title 5, chapter 375, subchapter 2?A.
[PL 2021, c. 715, §4 (NEW).]
SECTION HISTORY
PL 2021, c. 715, §4 (NEW). RR 2021, c. 2, Pt. A, §128 (COR).