Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-22-5202
Uninsured designation - required forms - rules
# (1)
For income tax years commencing on or after January 1, 2021:
# (a)
The Colorado state individual income tax form must allow tax filers to: (I) Request that the exchange assess whether uninsured tax household members are potentially eligible for free or lower-cost health coverage under a health-care coverage affordability program using information from their tax return and other sources available to the exchange; and (II) Identify uninsured household members and provide other information determined necessary by the advisory committee pursuant to section 10-22-113 (3)(a) to facilitate the Colorado affordable health care coverage easy enrollment program created in section 10-22-113;
# (b)
The associated tax form instruction booklet must explain how to answer the questions added to the state individual income tax form or schedules pursuant to this section and section 10-22-113 (3)(a)(IV) and the effect of asking the exchange to assess whether uninsured household members are potentially eligible for free or lower-cost health coverage under a health-care coverage affordability program.
# (2)
In implementing subsection (1) of this section, the department shall consider the determinations and recommendations developed by the advisory committee pursuant to section 10-22-113 (3)(a).
# (3)
The executive director of the department shall promulgate rules as necessary to implement the tax forms and schedules required by this section and to implement the sharing of information authorized by this section with the exchange and the department of health care policy and financing. Source: L. 2020: Entire part added, (HB 20-1236), ch. 236, p. 1148, § 5, effective September 14. PART 53 FEEDING COLORADO VOLUNTARY CONTRIBUTION
Amendment history
L. 2020: Entire part added, (HB 20-1236), ch. 236, p. 1148, § 5, effective September 14.
Source: view the official text
In this article (40 sections)
- 39-22-4303 · Contributions credited to the American Red Cross Colorado…
- 39-22-4304 · Repeal of part
- 39-22-4501 · Legislative declaration
- 39-22-4502 · Voluntary contribution designation - procedure - effective…
- 39-22-4503 · Contributions credited to the Habitat for Humanity of…
- 39-22-4504 · Repeal of part
- 39-22-4701 · Short title
- 39-22-4702 · Legislative declaration
- 39-22-4703 · Definitions
- 39-22-4704 · First-time home buyer savings account
- 39-22-4705 · Eligible expenses - penalties for other uses
- 39-22-4706 · Forms
- 39-22-4707 · Financial institutions
- 39-22-4708 · Repeal of part
- 39-22-5101 · Legislative declaration
- 39-22-5102 · Voluntary contribution designation - procedure - effective…
- 39-22-5103 · List of eligible charitable organizations
- 39-22-5104 · Contributions credited to the donate to a Colorado…
- 39-22-5105 · Initial funding
- 39-22-5201 · Definitions
- 39-22-5202 · Uninsured designation - required forms - rules
- 39-22-5301 · Legislative declaration
- 39-22-5302 · Voluntary contribution designation - procedure - effective…
- 39-22-5303 · Contributions credited to Feeding Colorado fund - creation…
- 39-22-5304 · Repeal of part
- 39-22-5401 · Tax preference performance statement - legislative…
- 39-22-5402 · Definitions
- 39-22-5403 · Credit against tax - middle-income housing developments
- 39-22-5404 · Qualified development owned by governmental or…
- 39-22-5405 · Recapture
- 39-22-5406 · Parallel credits - insurance premium taxes
- 39-22-5407 · Rules - compliance monitoring
- 39-22-5408 · Reporting requirements
- 39-22-5409 · Repeal of part
- 39-22-5501 · Tax preference performance statement - legislative…
- 39-22-5502 · Definitions
- 39-22-5503 · Credit against tax - affordable housing located in a…
- 39-22-5504 · Recapture
- 39-22-5505 · Filing requirements
- 39-22-5506 · Parallel credits - insurance premium taxes