Maine Revised Statutes
Chapter 831: PROCEDURE AND ADMINISTRATION
36 §5294. Easy enrollment health insurance program; voluntary checkoff

§5294. Easy enrollment health insurance program; voluntary checkoff
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).]
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).

Structure Maine Revised Statutes

Maine Revised Statutes

TITLE 36: TAXATION

Part 8: INCOME TAXES

Chapter 831: PROCEDURE AND ADMINISTRATION

36 §5260. Examination of return (REPEALED)

36 §5261. Assessment final if no protest (REPEALED)

36 §5262. Protest by taxpayer (REPEALED)

36 §5263. Notice of determination after protest (REPEALED)

36 §5264. Action of assessor final (REPEALED)

36 §5265. Burden of proof in proceedings before the assessor

36 §5266. Evidence of related federal determination (REPEALED)

36 §5267. Mathematical error (REPEALED)

36 §5268. Waiver of restriction

36 §5269. Assessment of tax (REPEALED)

36 §5270. Limitations on assessment

36 §5271. Recovery of erroneous refund (REPEALED)

36 §5272. Interest on underpayments (REPEALED)

36 §5273. Failure to file tax returns (REPEALED)

36 §5274. Failure to pay tax (REPEALED)

36 §5274-A. Penalty

36 §5275. False information with respect to withholding allowance (REPEALED)

36 §5276. Authority to make credits or refunds

36 §5276-A. Setoff of debts against refunds (REPEALED)

36 §5277. Abatements (REPEALED)

36 §5278. Limitations on credit or refund

36 §5279. Interest on overpayment

36 §5280. Refund claim

36 §5281. Notice of denial (REPEALED)

36 §5282. Refund claim deemed denied

36 §5283. Designation by resident individuals (REPEALED)

36 §5283-A. Voluntary contribution through checkoffs

36 §5284. Nongame wildlife voluntary checkoff

36 §5284-A. Companion animal sterilization voluntary checkoff

36 §5285. Maine Children's Trust Incorporated; checkoff

36 §5285-A. Bone Marrow Screening Fund checkoff (REPEALED)

36 §5286. Contribution to Maine Clean Election Fund; voluntary checkoff

36 §5287. Liability of certain spouses

36 §5288. Maine Military Family Relief Fund voluntary checkoff (REPEALED)

36 §5288-A. Maine Military Family Relief Fund voluntary checkoff

36 §5289. Maine Veterans' Memorial Cemetery Maintenance Fund voluntary checkoff

36 §5290. Maine Asthma and Lung Disease Research Fund; voluntary checkoff (REPEALED)

36 §5291. Maine Public Library Fund; voluntary checkoff

36 §5292. Maine Children's Cancer Research Fund; voluntary checkoff

36 §5293. Emergency food assistance program; voluntary checkoff

36 §5294. Easy enrollment health insurance program; voluntary checkoff