HOUSE BILL 272
55th legislature - STATE OF NEW MEXICO - first session, 2021
INTRODUCED BY
Elizabeth "Liz” Thomson and Brenda McKenna
AN ACT
RELATING TO HEALTH; PROVIDING FOR THE ESTABLISHMENT AND IMPLEMENTATION OF THE EASY ENROLLMENT PROGRAM; IDENTIFYING UNINSURED INDIVIDUALS AND PROVIDING OUTREACH TO FACILITATE THEIR ENROLLMENT IN FREE OR LOW-COST HEALTH INSURANCE PLANS.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
SECTION 1. [NEW MATERIAL] EASY ENROLLMENT PROGRAM-- ESTABLISHMENT--IMPLEMENTATION--DUTIES.--
A. No later than January 1, 2022, the taxation and revenue department, the department and the exchange shall provide for the establishment and implementation of the "easy enrollment program" to:
(1) determine whether a taxpayer is uninsured; and
(2) conduct outreach to uninsured taxpayers to facilitate enrollment in a free or low-cost health insurance plan.
B. A taxpayer may give consent to the taxation and revenue department to provide the taxpayer's insurance-relevant information to the human services department and the exchange for the purpose of determining eligibility for enrollment in a program offered by the department's medical assistance division, medicare or a health insurance plan available through the exchange and notifying the taxpayer of such eligibility. The secretary of taxation and revenue shall revise the state income tax form to permit a taxpayer to provide consent to provide that information to the department and the exchange by marking a check box on the form.
C. Upon receipt of the taxpayer's insurance-relevant information, the department and the exchange shall determine the taxpayer's eligibility for a program provided by the medical assistance division of the department, medicare or a health coverage plan available through the exchange. If the insurance-relevant information is insufficient to determine eligibility, the department or the exchange shall contact the taxpayer to request additional information.
D. The department shall notify the taxpayer regarding the taxpayer's eligibility for:
(1) the appropriate program offered by the department's medical assistance division and enroll the taxpayer in that program pursuant to rules issued by the department; or
(2) medicare by providing contact information for a consumer-assistance organization that is knowledgeable about coverage options and the enrollment process.
E. If the taxpayer is ineligible for a program described in Subsection D of this section, the exchange shall:
(1) provide the taxpayer with information about each of the health insurance plans available through the exchange, including a description of the coverage provided and the cost to the taxpayer;
(2) determine the least expensive health insurance plan available to the taxpayer through the exchange, using factors including actuarial value, pre-deductible costs and the cost of premiums; and
(3) provide the taxpayer with information about how to enroll in such a plan.
F. If the taxpayer notifies the exchange that the taxpayer is interested in enrolling in a health insurance plan available through the exchange, the exchange shall provide the taxpayer with:
(1) a time-limited opportunity to enroll in a health insurance plan; and
(2) information about how to use an advance premium tax credit to purchase a health insurance plan.
G. When the taxpayer enrolls in a health insurance plan offered through the exchange, the exchange shall ensure that:
(1) coverage begins within a reasonable period of time;
(2) taxpayers receive periodic reminders to promptly notify the exchange about changed household circumstances; and
(3) the taxpayer has a time-limited opportunity to enroll in an alternative health insurance plan if the taxpayer chooses to do so.
H. The taxation and revenue department, the department and the exchange shall promulgate rules to establish and implement the easy enrollment program and the provisions of this section.
I. As used in this section:
(1) "advance premium tax credit" means a refundable tax credit designed to help eligible individuals afford a health insurance plan purchased through the exchange;
(2) "department" means the human services department;
(3) "exchange" means the New Mexico health insurance exchange;
(4) "insurance-relevant information" means the insurance enrollment status of members of the taxpayer's household and information included in a state income tax return, which is limited to determining the taxpayer's eligibility for enrollment in a health insurance plan, including taxable income, household size, whether the taxpayer can claim any member of the taxpayer's household as a dependent and contact information to allow the department or the exchange to notify the taxpayer of such eligibility; and
(5) "taxpayer" means any individual subject to the tax imposed by the Income Tax Act.
SECTION 2. Section 7-1-8.8 NMSA 1978 (being Laws 2019, Chapter 87, Section 2, as amended) is amended to read:
"7-1-8.8. INFORMATION THAT MAY BE REVEALED TO OTHER STATE AGENCIES.--An employee of the department may reveal to:
A. a committee of the legislature for a valid legislative purpose, return information concerning any tax or fee imposed pursuant to the Cigarette Tax Act;
B. the attorney general, return information acquired pursuant to the Cigarette Tax Act for purposes of Section 6-4-13 NMSA 1978 and the master settlement agreement defined in Section 6-4-12 NMSA 1978;
C. the commissioner of public lands, return information for use in auditing that pertains to rentals, royalties, fees and other payments due the state under land sale, land lease or other land use contracts;
D. the secretary of human services or the secretary's delegate under a written agreement with the department, the last known address with date of all names certified to the department as being absent parents of children receiving public financial assistance, but only for the purpose of enforcing the support liability of the absent parents by the child support enforcement division or any successor organizational unit;
E. the department of information technology, by electronic media, a database updated quarterly that contains the names, addresses, county of address and taxpayer identification numbers of New Mexico personal income tax filers, but only for the purpose of producing the random jury list for the selection of petit or grand jurors for the state courts pursuant to Section 38-5-3 NMSA 1978;
F. the state courts, the random jury lists produced by the department of information technology under Subsection E of this section;
G. the director of the New Mexico department of agriculture or the director's authorized representative, upon request of the director or representative, the names and addresses of all gasoline or special fuel distributors, wholesalers and retailers;
H. the public regulation commission, return information with respect to the Corporate Income and Franchise Tax Act required to enable the commission to carry out its duties;
I. the state racing commission, return information with respect to the state, municipal and county gross receipts taxes paid by racetracks;
J. the gaming control board, tax returns of license applicants and their affiliates as provided in Subsection E of Section 60-2E-14 NMSA 1978;
K. the director of the workers' compensation administration or to the director's representatives authorized for this purpose, return information to facilitate the identification of taxpayers that are delinquent or noncompliant in payment of fees required by Section 52-1-9.1 or 52-5-19 NMSA 1978;
L. the secretary of workforce solutions or the secretary's delegate, return information for use in enforcement of unemployment insurance collections pursuant to the terms of a written reciprocal agreement entered into by the department with the secretary of workforce solutions for exchange of information;
M. the New Mexico finance authority, information with respect to the amount of municipal and county gross receipts taxes collected by municipalities and counties pursuant to any local option municipal or county gross receipts taxes imposed, and information with respect to the amount of governmental gross receipts taxes paid by every agency, institution, instrumentality or political subdivision of the state pursuant to Section 7-9-4.3 NMSA 1978;
N. the secretary of human services or the secretary's delegate; provided that a person who receives the confidential return information on behalf of the human services department shall not reveal the information and shall be subject to the penalties in Section 7-1-76 NMSA 1978 if the person fails to maintain the confidentiality required:
(1) that return information needed for reports required to be made to the federal government concerning the use of federal funds for low-income working families;
(2) the names and addresses of low-income taxpayers for the limited purpose of outreach to those taxpayers; provided that the human services department shall pay the department for expenses incurred by the department to derive the information requested by the human services department if the information requested is not readily available in reports for which the department's information systems are programmed; [and]
(3) return information required to administer the Health Care Quality Surcharge Act; and
(4) health-insurance-relevant information, but only for the purpose of determining eligibility for enrollment in a program offered by the human services department's medical assistance division, medicare or health insurance plans available through the New Mexico health insurance exchange and notifying the taxpayer of such eligibility;
O. the superintendent of insurance, return information with respect to the premium tax and the health insurance premium surtax;
P. the secretary of finance and administration or the secretary's designee, return information concerning a credit pursuant to the Film Production Tax Credit Act;
Q. the secretary of economic development or the secretary's designee, return information concerning a credit pursuant to the Film Production Tax Credit Act;
R. the secretary of public safety or the secretary's designee, return information concerning the Weight Distance Tax Act;
S. the secretary of transportation or the secretary's designee, return information concerning the Weight Distance Tax Act;
T. the secretary of energy, minerals and natural resources or the secretary's designee, return information concerning tax credits or deductions for which eligibility is certified or otherwise determined by the secretary or the secretary's designee; [and]
U. the secretary of environment or the secretary's designee, return information concerning tax credits for which eligibility is certified or otherwise determined by the secretary or the secretary's designee; and
V. the executive director of the New Mexico health insurance exchange, health-insurance-relevant information, but only for the purpose of determining eligibility for enrollment in a health insurance plan available through the exchange and notifying the taxpayer of such eligibility."
- 10 -