The Vermont Statutes Online
The Statutes below include the actions of the 2025 session of the General Assembly.
NOTE: The Vermont Statutes Online is an unofficial copy of the Vermont Statutes Annotated that is provided as a convenience.
(Cite as: 32 V.S.A. § 10453)
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§ 10453. Reporting and documentation of coverage
(a) Each applicable individual who files or is required to file an individual income tax
return as a resident of Vermont, either separately or jointly with a spouse, shall
indicate on the return, in a manner prescribed by the Commissioner of Taxes, whether
the individual had minimum essential coverage in effect for each of the 12 months
of the taxable year for which the return is filed as required by section 10452 of
this chapter, whether covered as an individual or as a named beneficiary of a policy
covering multiple individuals.
(b) An applicable individual who indicates on a Vermont income tax return that the individual
had minimum essential coverage shall provide to the Department of Taxes, upon the
Department’s request, a copy of the statement of coverage furnished to the individual
pursuant to 26 U.S.C. § 6055 by the provider of the individual’s minimum essential coverage.
(c) In the event that the requirement for providers of minimum essential coverage to furnish
a statement of coverage to individuals pursuant to 26 U.S.C. § 6055 is suspended or eliminated for any taxable year, the Department of Vermont Health
Access and each employer, health insurance carrier, and other entity providing minimum
essential coverage to residents of this State shall submit a return to the Department
of Taxes including the same information as had been provided to the Internal Revenue
Service pursuant to 26 U.S.C. § 6055 at such time and in such form as the Commissioner of Taxes shall require. (Added 2019, No. 63, § 1, eff. Jan. 1, 2020.)