New Mexico Code § 59A-23H-4

Taxation and revenue department duties; income tax form revision; taxpayer consent
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A. The state income tax form shall allow a taxpayer to:
(1) identify whether the taxpayer or members of the taxpayer's household are uninsured;
(2) provide the taxpayer's consent to provide to the department and the exchange:
(a) the taxpayer's insurance-relevant information; and
(b) information on any consent provided by the taxpayer pursuant to this subsection;
(3) provide the taxpayer's consent to enroll:
(a) the taxpayer in medicaid; or
(b) members of the taxpayer's household in medicaid if: 1) coverage by medicaid is available to those household members; and 2) the taxpayer has legal authority to consent to enroll those household members; and
(4) provide information on any consent provided by the taxpayer pursuant to this subsection.
B. The taxation and revenue department shall forward to the department:
(1) the taxpayer's insurance-relevant information if, on the taxpayer's state income tax form, the taxpayer elects to provide the taxpayer's insurance-relevant information to the department and the exchange pursuant to Subsection A of this section; and
(2) information on any consent by a taxpayer provided pursuant to this section if the taxpayer agrees to provide information on that consent to the department and the exchange in accordance with this section.
History: Laws 2022, ch. 33, § 4.
Effective dates. — Laws 2022, ch. 33 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective May 18, 2022, 90 days after adjournment of the legislature.
Applicability. — Laws 2022, ch. 33, § 9 provided that the provisions of Laws 2022, ch. 33 apply to taxable years beginning on or after January 1, 2022.

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