Connecticut § 12-15b Disclosure of tax return information for outreach regarding health care coverage. Authorization by taxpayers. Limitations on disclosure.

Connecticut Statutes

§ 12-15b — Disclosure of tax return information for outreach regarding health care coverage. Authorization by taxpayers. Limitations on disclosure.

Connecticut § 12-15b

Title 12Taxation

Ch. 201State and Local Revenue Services. Department of Revenue Services

This text of Connecticut § 12-15b (Disclosure of tax return information for outreach regarding health care coverage. Authorization by taxpayers. Limitations on disclosure.) is published on Counsel Stack Legal Research, covering Connecticut primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Conn. Gen. Stat. § 12-15b (2026).

Text

(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 subsect

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(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.