A. Upon receipt of a taxpayer's insurance-relevant information from the taxation and revenue department, the authority shall assess the taxpayer's eligibility or the eligibility of members of the taxpayer's household for health coverage programs. If the required insurance-relevant information is insufficient to assess the eligibility of the taxpayer or of the members of the taxpayer's household for those health coverage programs, the authority may request additional information from the taxpayer. B. If the authority assesses that a taxpayer or a member of the taxpayer's household is eligible for medicaid, the authority shall contact the taxpayer and provide the taxpayer with information on: (1) health coverage programs available to the taxpayer or member of the taxpayer's household; and (2) specific enrollment instructions and information on enrollment assistance. C. If the information transferred to the authority is sufficient to complete an eligibility determination and the taxpayer has consented to being enrolled in medicaid, the authority may enroll the taxpayer in medicaid. D. The authority shall refer taxpayers or members of the taxpayer's household to the exchange if the authority assesses that a taxpayer or a member of the taxpayer's household may be eligible for a qualified health plan available through the exchange pursuant to the New Mexico Health Insurance Exchange Act [Chapter 59A, Article 23F NMSA 1978]. The authority may share insurance-relevant information provided by the taxation and revenue department with the exchange for the purpose of assisting a taxpayer with enrollment in a qualified health plan. History: Laws 2022, ch. 33, § 5; 2024, ch. 39, § 130. The 2024 amendment, effective July 1, 2024, replaced the human services department with the health care authority as the agency to facilitate the identification of uninsured taxpayers and to help determine eligibility for health coverage programs, and made conforming changes; in the section heading, added "Health care authority"; and substituted "department" with "authority" throughout the section. 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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