This bill establishes an easy enrollment health care coverage program in Iowa, which will utilize the state income tax form to identify uninsured residents who may qualify for health care benefits. The program aims to facilitate the identification of uninsured taxpayers and their households, allow taxpayers to authorize the sharing of insurance-relevant information with the Iowa health insurance marketplace and the Department of Health and Human Services (HHS), and provide for automatic enrollment or provisional eligibility assessments for Medicaid or other health care coverage programs. Starting from the tax year 2025, the income tax form will include specific checkboxes for taxpayers to indicate their health care coverage status and authorize information sharing.

The bill also outlines the processes that HHS and the Iowa health insurance marketplace will follow to assess eligibility for health care coverage programs based on the information provided by taxpayers. It allows for the sharing of confidential tax return information with HHS and the marketplace, provided taxpayer consent is obtained. Additionally, the bill mandates the development of outreach materials to inform the public about the program and requires annual reporting to the governor and the general assembly on the program's effectiveness and recommendations for improvement. The collaborative efforts of the Department of Revenue, HHS, and the insurance division are emphasized for the successful implementation and administration of the program.