SB967:v95#DOCUMENTBill Start
Senate Bill
No. 967
CHAPTER 170
An act to amend Section 100720 of the Government Code, and to add Sections 18543 and 19548.9 to the Revenue and Taxation Code, relating to health care coverage.
[
Approved by
Governor
August 22, 2022.
Filed with
Secretary of State
August 22, 2022.
]
LEGISLATIVE COUNSEL'S DIGEST
SB 967, Hertzberg.
Health care coverage: tax returns: information sharing authorization and outreach.
Existing federal law, the Patient Protection and Affordable Care Act (PPACA), requires each state to establish an American Health Benefit Exchange to facilitate the purchase of qualified health benefit plans. Existing state law creates the California Health Benefit Exchange (Exchange), also known as Covered California, to facilitate the enrollment of qualified individuals and qualified small employers in qualified health plans as required under PPACA. Existing law requires every California resident, their spouse, and their dependents to be enrolled in and maintain minimum essential coverage for each month, except as specified, and requires the Exchange to administer a financial assistance program to help low-income and middle-income Californians access affordable health care coverage through the Exchange until January 1, 2023. Existing law requires the Franchise Tax Board to provide
specified information to the Exchange regarding individuals who do not maintain minimum essential coverage, and requires the Exchange to annually conduct outreach and enrollment efforts with those individuals. Existing law requires the Franchise Tax Board (board) to disclose to the Exchange individual income tax return information, as described, for purposes of conducting this outreach and enrollment effort to those individuals.
This bill would require the Exchange to annually conduct outreach and enrollment efforts to individuals who indicate on their individual income tax returns that they are interested in no-cost or low-cost health care coverage.The bill would require the board to include, on or after January 1, 2023, a checkbox for a taxpayer to
indicate on their individual income tax return that they are interested in no-cost or low-cost health care coverage and authorize the board to share information from their tax return with the Exchange for purposes of conducting outreach and enrollment efforts to these taxpayers.
Digest Key
Vote:
MAJORITY
Appropriation:
NO
Fiscal Committee:
YES
Local Program:
NO
Bill Text
The people of the State of California do enact as follows:
SECTION 1.
Section 100720 of the Government Code is amended to read:100720.
(a) In addition to the efforts required by subdivision (b) and any other outreach and enrollment efforts required by law, the Exchange shall annually conduct outreach and enrollment efforts to individuals who did not indicate on their individual income tax returns that they and their dependents were enrolled in and maintained minimum essential coverage for the preceding taxable year or who indicated that they or their dependents were exempt from the Minimum Essential Coverage Individual Mandate for that year.(b) In addition to the efforts required by subdivision (a) and any other outreach and enrollment efforts required by law, the Exchange shall annually conduct outreach and enrollment
efforts to individuals who indicate on their individual income tax returns that they are interested in no-cost or low-cost health care coverage by checking the box required pursuant to Section 18543 of the Revenue and Taxation Code.
(c) For purposes of the efforts required by subdivisions (a) and (b), the Franchise Tax Board shall provide the Exchange with individual income tax return information, as authorized by Sections 19548.8 and 19548.9 of the Revenue and Taxation Code, in a form and manner determined by the Franchise Tax Board, in consultation with the Exchange.
SEC. 2.
Section 18543 is added to the Revenue and Taxation Code, to read:18543.
For taxable years beginning on or after January 1, 2023, the Franchise Tax Board shall include a checkbox for a taxpayer to indicate on their individual income tax return that they are interested in no-cost or low-cost health care coverage and authorize the Franchise Tax Board to share information from their tax return with the California Health Benefit Exchange for purposes of providing notification
under subdivision (b) of Section 100720 of the Government Code.SEC. 3.
Section 19548.9 is added to the Revenue and Taxation Code, to read:19548.9.
(a) (1) The Franchise Tax Board, upon receiving authorization and the information from the taxpayer pursuant to Section 18543, shall disclose to the California Health Benefit Exchange the individual income tax return information described in paragraph (2), through information sharing agreements or data interfaces, for purposes of providing notification under subdivision (b) of Section 100720 of the Government Code.(2) Individual income tax return information that may be disclosed to the California Health Benefit Exchange pursuant to this section is limited to the following information from the individual income tax return of a taxpayer that
provides the authorization described in Section 18543:
(A) Taxpayer name, or in the case of taxpayers filing a joint return, the names of both spouses or domestic partners.
(B) Full mailing address listed on the return.
(C) Number and age of household dependents.
(D) Gross income.
(b) The Franchise Tax Board may require reimbursement from the California Health Benefit Exchange for costs incurred in providing the information specified in this section.