A. Upon receipt of a taxpayer's insurance-relevant information from the department, the exchange shall assess the taxpayer's eligibility or the eligibility of members of the taxpayer's household for qualified health plans and financial assistance. If the required insurance-relevant information is insufficient to assess the eligibility of the taxpayer or the eligibility of the members of the taxpayer's household for those health coverage programs, the exchange may request additional information from the taxpayer. B. If the exchange assesses that a taxpayer or a member of the taxpayer's household is 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 exchange shall provide the taxpayer with information on: (1) qualified health plans available to the taxpayer or members of the taxpayer's household through the exchange; (2) specific enrollment instructions for each of those qualified health plans available to the taxpayer or members of the taxpayer's household; and (3) the federal premium assistance credit provided pursuant to 26 U.S.C. 36B. C. If a taxpayer informs the exchange that the taxpayer is interested in enrolling in a qualified health plan for which the taxpayer or a member of the taxpayer's household is eligible, the exchange shall provide the taxpayer with a special enrollment period pursuant to the provisions of Section 59A-23F-6.1 NMSA 1978. D. The exchange may enroll a taxpayer or a member of the taxpayer's household in a qualified health plan for which that person is eligible and for which that person would not be charged a premium; provided that the required consent under the required legal authority is made pursuant to Section 4 [59A-23H-4 NMSA 1978] of the Easy Enrollment Act. E. When, pursuant to this section, a taxpayer enrolls or is enrolled in a qualified health plan available through the exchange, the exchange shall: (1) ensure that coverage begins within the time period required by law; and (2) provide the taxpayer with at least an annual reminder of the need for the taxpayer to notify the exchange of any change in household circumstances applicable to health care coverage of the taxpayer or the taxpayer's household member. F. If the exchange assesses that a taxpayer or a member of the taxpayer's household may be eligible for a health plan available through the New Mexico medical insurance pool pursuant to the Medical Insurance Pool Act [Chapter 59A, Article 54 NMSA 1978], the exchange shall inform the taxpayer of that potential eligibility and refer the taxpayer to the New Mexico medical insurance pool for enrollment purposes. History: Laws 2022, ch. 33, § 6. 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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