§ 42-157-11. Exemptions from the shared responsibility payment penalty.
(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
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§ 42-157-11. Exemptions from the shared responsibility payment penalty.
(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.