The bill amends Section 44-30-101 of the General Laws in Chapter 44-30, titled "Personal Income Tax," to establish requirements concerning qualifying health insurance coverage. It introduces a provision for data sharing between the tax administrator and the Rhode Island health benefits exchange. Specifically, the tax administrator is authorized to disclose the contact information of individuals who indicated on their tax returns that they did not have minimum essential coverage, unless those individuals opt out of being contacted by the Rhode Island health benefits exchange regarding health coverage enrollment.

The information to be disclosed includes the name, age, mailing address, and other contact information, such as email address and phone number, if available. The bill requires that every applicable individual who reports being uninsured must indicate on their tax return whether they wish to opt out of such contact. The authority for this data sharing is limited to tax years beginning on or after January 1, 2026, and ending on or before December 31, 2027. Furthermore, the Rhode Island health benefits exchange is required to delete and destroy all disclosed return information by January 1, 2030. The bill also mandates the development of data privacy and security safeguards for the conveyance of data between the tax administrator and the health benefits exchange.

Statutes affected:
3250: 44-30-101