Updating the database of the Illinois Compiled Statutes (ILCS) is an ongoing process.
Recent laws may not yet be included in the ILCS database, but they are found on this site as Public
soon after they become law. For information concerning the relationship between statutes and Public Acts, refer to the
Because the statute database is maintained primarily for legislative drafting purposes,
statutory changes are sometimes included in the statute database before they take effect.
If the source note at the end of a Section of the statutes includes a Public Act that has
not yet taken effect, the version of the law that is currently in effect may have already
been removed from the database and you should refer to that Public Act to see the changes
made to the current law.
(35 ILCS 5/513)
Health benefits; easy enrollment program.
(a) For tax years ending on or after December 31, 2022, the Department shall print on each standard individual income tax return a single provision that (i) allows the taxpayer to request information about the taxpayer's eligibility for health insurance benefits and (ii) authorizes the Department to share the taxpayer's income information with the State health benefits exchange for that purpose if a State health benefits exchange is operational. The Department shall indicate on the return that, by marking the provision under this subsection (a), the taxpayer is authorizing the Department to provide health insurance eligibility information to the taxpayer and to share the taxpayer's income information with the State health benefits exchange.
(b) By June 1 and October 1 of each year, the Department of Healthcare and Family Services and the Department of Insurance shall provide the Department with a form letter describing health insurance enrollment options for taxpayers. This subsection (b) shall not apply in any calendar year if, as of January 1 of that calendar year, the State health benefits exchange is operational.
(c) By July 1 and November 1 of each year, the Department shall send, by e-mail or first class mail, the most recent form letter prepared under subsection (b) to the taxpayers who have indicated on their most recent individual income tax return that they would like to request information about their eligibility for health insurance benefits. This subsection (c) shall not apply in any calendar year if, as of January 1 of that calendar year, the State health benefits exchange is operational.
(d) Any marketplace enrollment platform for a State health benefits exchange that becomes operational on or after the effective date of this amendatory Act of the 102nd General Assembly must interface with the Department's tax system. As soon as the State health benefits exchange is operational, the Director shall make individual income tax information available to the State health benefits exchange if the disclosure is authorized by the taxpayer on the individual income tax return that contains that information. The Department is not required to provide income tax information to the State health benefits exchange under this subsection (d) for a tax year that begins more than 2 years prior to the date the State health benefits exchange is operational. The State health benefits exchange shall use the information provided by the Department to assess the individual taxpayer's potential eligibility for health insurance premium tax credits and Medicaid. The State health benefits exchange shall inform the taxpayer of the results of its eligibility assessment.
(e) As used in this Section, "State health benefits exchange" means a State health benefits exchange established by the State of Illinois in accordance with Section 1311 of the federal Patient Protection and Affordable Care Act.
(Source: P.A. 102-799, eff. 5-13-22.)