                                 CODE OF VIRGINIA

RETURNS OF INDIVIDUALS; REQUIRED INFORMATION (§ 58.1-341.1)

A. For all taxable years beginning on and after January 1, 1995, the Department
of Taxation shall include in any packet of instructions and forms for individual
income tax returns an application to register to vote by mail and appropriate
instructions for the completion and mailing of the application to register to
vote. The form of the application shall be prescribed and the instructions shall
be provided by the State Board of Elections.

B. 1. For taxable years beginning on and after January 1, 2021, the Department
of Taxation shall include on the appropriate individual income tax return forms
the following:
			a. A checkoff box or similar mechanism for indicating whether the individual,
or spouse in the case of a married taxpayer filing jointly, or any dependent of
the individual (i) is an uninsured individual at the time the return is filed
(ii) voluntarily consents to the Department of Taxation providing the
individual&#8217;s tax information, as provided in clause (xxii) of subsection C
of § 58.1-3, to the Department of Medical Assistance Services for purposes of
affirming that the individual, the individual&#8217;s spouse, or any dependent
of the individual meets the income eligibility for medical assistance. Such
information shall not be used to determine an individual is ineligible for
medical assistance; and
			b. Space for an individual to voluntarily include a preferred method for the
Department of Medical Assistance Services to contact the individual for purposes
of an eligibility determination.

   2. For taxable years beginning on and after January 1, 2022, the Department of
   Taxation shall include on the appropriate individual income tax return forms
   the following:
   				a. A checkoff box or similar mechanism for indicating whether the
   individual, or spouse in the case of a married taxpayer filing jointly, or any
   dependent of the individual voluntarily consents to the Department of Taxation
   providing the individual&#8217;s tax information to the Department of Social
   Services and the Department of Medical Assistance Services as provided in
   clause (xxii) of subsection C of &#xA7; 58.1-3; and
   				b. Space for an individual to voluntarily include the following
   information: date of birth; email address; dependent&#8217;s name and date of
   birth, and preferred method for the Department of Social Services and the
   Department of Medical Assistance Services to contact the individual for
   purposes of an eligibility determination.

   3. For taxable years beginning on and after January 1, 2023, the Department of
   Taxation shall include on the appropriate individual income tax return forms
   the following:
   				a. A checkoff box or similar mechanism for indicating whether the
   individual, or spouse in the case of a married taxpayer filing jointly, or any
   dependent of the individual voluntarily consents to the Department of Taxation
   providing the individual&#8217;s tax information to the Virginia Health
   Benefit Exchange pursuant to clause (xxiv) of subsection C of &#xA7; 58.1-3;
   and
   				b. Space for an individual to voluntarily include a preferred method for
   the Virginia Health Benefit Exchange to contact the individual for purposes of
   an eligibility determination.

   4. Information obtained pursuant to this subsection shall not be used to
   determine an individual is ineligible for medical assistance.

HISTORY: 1994, c. 632; 2020, cc. 916, 917; 2021, Sp. Sess. I, c. 162.