Sec. 12-15b. Disclosure of tax return information for outreach regarding health care coverage. Authorization by taxpayers. Limitations on disclosure.

(b) The Commissioner of Revenue Services, in consultation with the Commissioner of Social Services, shall enter into a memorandum of understanding with the exchange that sets forth the specific taxpayer information to be disclosed upon authorization pursuant to subsection (a) of this section and contains the terms and conditions for such disclosure. Any return or return information disclosed by the commissioner shall not be redisclosed by the recipient to a third party without permission from the commissioner and shall only be used by the exchange in the manner prescribed in the memorandum of understanding.