1. (1) Except as prohibited by federal law, the department may have access to relevant information contained in the income tax returns of an applicant, a recipient, or a person who has a duty to support an applicant or recipient, in determining:

   1. (a) eligibility for public assistance;
   2. (b) payment responsibilities for institutional care; or
   3. (c) any other administrative purpose consistent with this chapter.

2. (2) The information requested by the department shall be:

   1. (a) provided by the State Tax Commission, to the extent authorized by federal law, on forms provided by the department; and
   2. (b) treated by the department as a private record under Title 63G, Chapter 2, Government Records Access and Management Act.

Amended by Chapter 182, 2025 General Session