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2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 237 - Tax on Hazardous Waste › § 10105. Failure to pay tax; criminal penalties

§ 10105. Failure to pay tax; criminal penalties
(a) Any person who fails to pay a tax liability imposed under this chapter within 30 days after the date of billing by the Commissioner shall be subject to and governed by the provisions of sections 3202 and 3203 of this title.
(b) Any person who willfully fails to pay a tax liability imposed under this chapter when due or to supply any information required by this chapter or who willfully makes, renders, signs, verifies, or files any false or fraudulent manifest, report, or information shall be fined not more than $5,000.00 or be imprisoned not more than one year, or both. (Added 1985, No. 70, § 7; amended 1997, No. 133 (Adj. Sess.), § 5; 2021, No. 105 (Adj. Sess.), § 604, eff. July 1, 2022.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 237 - Tax on Hazardous Waste › § 10106. Notice of deficiency

§ 10106. Notice of deficiency
(a) If the Commissioner finds that any taxpayer has failed to discharge in full the amount of any tax liability incurred under this chapter, or that a penalty or interest should be assessed under it, the Commissioner shall notify the taxpayer of the deficiency or assess the penalty or interest, as the case may be.
(b) The Commissioner may notify a taxpayer of a deficiency with respect to the payment of any tax liability imposed under this chapter or assess a penalty or interest with respect thereto at any time within three years after the date that the taxpayer was originally required to file a manifest or other report; provided, however, that if a taxpayer fails to file a proper manifest or other report at the time prescribed for its filing, the notification or assessment may be made at any time before the end of three years after the taxpayer files such a manifest or other report; and if no manifest or report has been filed or if the deficiency is caused by reason of fraud or the willful intent of the taxpayer to defeat or evade a requirement of this chapter, the notification or assessment may be made at any time; and provided further that if the taxpayer and the Commissioner agree, the notification or assessment may be made at any time before the date so agreed upon.
(c) The exclusive remedy of a taxpayer with respect to a notification of deficiency or assessment of a penalty or interest shall be to petition for determination of the deficiency or assessment as provided by section 10109 of this title and appeal from which adverse determination of deficiency or assessment. Upon the failure of a taxpayer to petition in accordance with section 10109 of this title from a notice of deficiency or assessment under section 10106 of this title, or to appeal in accordance with section 10109 of this title from a determination of a deficiency or assessment, the taxpayer shall be bound by the terms of the notification, assessment, or determination. The taxpayer shall not thereafter contest, either directly or indirectly, the tax liability as therein set forth, in any proceeding, including a proceeding upon a claim of refund of all or any part of any payment made with respect to the tax liability, or a proceeding for the enforcement or collection of all or any part of the tax liability. (Added 1985, No. 70, § 7; amended 1997, No. 50, § 38, eff. June 26, 1997; 1997, No. 133 (Adj. Sess.), § 6.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 237 - Tax on Hazardous Waste › § 10107. Refunds

§ 10107. Refunds
(a) At any time within three years after the date a tax is due under this chapter, a taxpayer may petition the Commissioner for the refund of all or any part of the amount of tax paid. This shall be a taxpayer’s exclusive remedy with respect to the refund of taxes under this chapter.
(b) If the Commissioner determines that a taxpayer has paid an amount of tax under this chapter that, as of the date of the determination, exceeds the amount of tax liability owing from the taxpayer to the State, with respect to all taxes administered by the Commissioner and with respect to the current and all preceding taxable years, the Commissioner shall forthwith refund the excess amount to the taxpayer together with interest at the rate per annum established from time to time by the Commissioner pursuant to section 3108 of this title. That interest shall be computed from 45 days after the date the return with respect to which the excess payment was made was filed or from 45 days after the date the return was due, including any extensions of time thereto, whichever is the later date.
(c) If the Commissioner determines that the taxpayer is not entitled to all or a part of the refund requested, the Commissioner shall notify the taxpayer of the denial of the refund request. (Added 1985, No. 70, § 7; amended 1997, No. 50, § 39, eff. June 26, 1997.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 237 - Tax on Hazardous Waste › § 10108. Mailing of notice

§ 10108. Mailing of notice
Any notice under this chapter may be given by mailing it to the person for whom it is intended in a postpaid envelope addressed to that person at the address given in a manifest or other report filed by that person or to the best address obtainable. The mailing of the notice shall be presumptive evidence of its receipt by the person to whom addressed. Any period of time that is determined under this chapter by the giving of notice shall commence to run from the date of mailing of the notice. (Added 1985, No. 70, § 7.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 237 - Tax on Hazardous Waste › § 10109. Determination by Commissioner

§ 10109. Determination by Commissioner
(a) Upon receipt of a notice of deficiency or assessment of penalty or interest under section 10106 of this title or upon receipt of a notice of the denial of all or a portion of a refund request under section 10107 of this title, the taxpayer may, within 60 days after the date of mailing of the notice or assessment, petition the Commissioner in writing for a determination of that deficiency or assessment. The Commissioner shall thereafter grant a hearing upon the matter and notify the taxpayer in writing of the Commissioner’s determination concerning the deficiency, assessment, or refund request.
(b) The aggrieved taxpayer may, within 30 days after a determination by the Commissioner concerning a notice of deficiency, an assessment of penalty or interest, or a claim to refund, appeal that determination to the Washington Superior Court or the Superior Court of the county in which the taxpayer resides or has a place of business. (Added 1985, No. 70, § 7; amended 1989, No. 222 (Adj. Sess.), § 38; 1997, No. 50, § 40, eff. June 26, 1997.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 237 - Tax on Hazardous Waste › § 10110. Appeal process

§ 10110. Appeal process
(a) Any hearing granted by the Commissioner under section 10109 of this title shall be subject to and governed by 3 V.S.A. chapter 25.
(b) Any aggrieved taxpayer may, within 30 days, appeal a determination by the Commissioner concerning a notice of deficiency, an assessment of penalty or interest, or a claim to refund to the Washington Superior Court or the Superior Court of the county in which the taxpayer resides or has a place of business by filing a notice of appeal and either paying or giving security, approved by the Commissioner, for the payment of any tax liability that may be determined to be due and costs of appeal. (Added 1985, No. 70, § 7.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 237 - Tax on Hazardous Waste › § 10111. Payment and collection of deficiencies and assessments; jeopardy notices

§ 10111. Payment and collection of deficiencies and assessments; jeopardy notices
(a) Upon notification to a taxpayer of any deficiency, or upon assessment against the taxpayer of any penalty or interest, under section 10106 of this title, the amount of the deficiency or assessment shall be payable forthwith and shall be collectible by the Commissioner 30 days after the date of the notification or assessment; provided, however, that if a taxpayer timely appeals a notice or assessment, the amount of the deficiency or assessment shall be collectible 30 days after the Commissioner gives notice of the determination of the appeal or, if the taxpayer appeals to the court, on the date the appeal becomes final.
(b) Notwithstanding subsection (a) of this section, if the Commissioner believes that collection of any tax liability is in jeopardy, the Commissioner may demand, in writing, that the taxpayer pay the tax at once. The demand may be made concurrently with, or after, a notice of deficiency or assessment of penalty or interest is given to the taxpayer under section 10106 of this title. The amount of the tax shall be collectible by the Commissioner on the date of the demand unless the taxpayer files with the Commissioner a bond in an amount equal to the deficiency, penalty, or interest sought to be collected as security for such amount as finally may be determined. (Added 1985, No. 70, § 7.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 237 - Tax on Hazardous Waste › § 10112. Action to collect taxes

§ 10112. Action to collect taxes
Any tax liability imposed by this chapter is, from the time the tax liability becomes collectible under section 10111 of this title, a debt of the taxpayer to the State, to be recovered in an action on this title. The action shall be returnable in a county where the taxpayer resides or has a place of business, and if the taxpayer neither resides nor has a place of business in this State, the action shall be returnable in Washington County. (Added 1985, No. 70, § 7.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 237 - Tax on Hazardous Waste › § 10113. Lien

§ 10113. Lien
The amount of taxes to be paid under this chapter shall be a lien in favor of the State of Vermont upon all property and rights to property, whether real or personal, belonging to the person liable for the tax. The lien shall be enforced in the manner prescribed by section 5895 of this title. (Added 1985, No. 70, § 7.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 243 - Health Care Claims Tax › § 10401. Definitions

§ 10401. Definitions
As used in this chapter:
(1) “Health insurance” means any group or individual health care benefit policy, contract, or other health benefit plan offered, issued, renewed, or administered by any health insurer, including any health care benefit plan offered, issued, renewed, or administered by any health insurance company, any nonprofit hospital and medical service corporation, any dental service corporation, or any managed care organization as defined in 18 V.S.A. § 9402. The term includes comprehensive major medical policies, contracts, or plans; short-term, limited-duration health insurance policies and contracts as defined in 8 V.S.A. § 4084a; student health insurance policies; and Medicare supplemental policies, contracts, or plans, but does not include Medicaid or any other State health care assistance program in which claims are financed in whole or in part through a federal program unless authorized by federal law and approved by the General Assembly. The term does not include policies issued for specified disease, accident, injury, hospital indemnity, long-term care, disability income, or other limited benefit health insurance policies, except that any policy providing coverage for dental services shall be included.
(2) “Health insurer” means any person who offers, issues, renews, or administers a health insurance policy, contract, or other health benefit plan in this State and includes third party administrators or pharmacy benefit managers who provide administrative services only for a health benefit plan offering coverage in this State. The term does not include a third party administrator or pharmacy benefit manager to the extent that a health insurer has paid the fee that would otherwise be imposed in connection with health care claims administered by the third party administrator or pharmacy benefit manager. (Added 2013, No. 73, § 48; amended 2017, No. 131 (Adj. Sess.), § 4, eff. May 16, 2018; 2019, No. 14, § 83, eff. April 30, 2019.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 243 - Health Care Claims Tax › § 10402. Health care claims tax

§ 10402. Health care claims tax
(a) There is imposed on every health insurer an annual tax in an amount equal to 0.999 of one percent of all health insurance claims paid by the health insurer for its Vermont members in the previous fiscal year ending June 30. The annual fee shall be paid to the Commissioner of Taxes in one installment due by January 1.
(b) Revenues paid and collected under this chapter shall be deposited as follows:
(1) 0.199 of one percent of all health insurance claims into the Health IT-Fund established in section 10301 of this title; and
(2) 0.8 of one percent of all health insurance claims into the General Fund.
(c) The annual cost to obtain Vermont Healthcare Claims Uniform Reporting and Evaluation System (VHCURES) data, pursuant to 18 V.S.A. § 9410, for use by the Department of Taxes shall be paid from the Vermont Health IT-Fund and the General Fund in the same proportion as revenues are deposited into those Funds.
(d) It is the intent of the General Assembly that all health insurers shall contribute equitably through the tax imposed in subsection (a) of this section. In the event that the tax is found not to be enforceable as applied to third-party administrators or other entities, the tax owed by all other health insurers shall remain at the existing level and the General Assembly shall consider alternative funding mechanisms that would be enforceable as to all health insurers. (Added 2013, No. 73, § 48; amended 2013, No. 73, § 53, eff. July 1, 2019; 2019, No. 6, § 72, eff. April 22, 2019.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 243 - Health Care Claims Tax › § 10402. Health care claims tax

§ 10402. Health care claims tax
(a) There is imposed on every health insurer an annual tax in an amount equal to 0.8 of one percent of all health insurance claims paid by the health insurer for its Vermont members in the previous fiscal year ending June 30. The annual fee shall be paid to the Commissioner of Taxes in one installment due on or before January 1.
(b) Revenues paid and collected under this chapter shall be deposited into the General Fund.
(c) The annual cost to obtain Vermont Healthcare Claims Uniform Reporting and Evaluation System (VHCURES) data, pursuant to 18 V.S.A. § 9410, for use by the Department of Taxes shall be paid from the General Fund.
(d) It is the intent of the General Assembly that all health insurers shall contribute equitably through the tax imposed in subsection (a) of this section. In the event that the tax is found not to be enforceable as applied to third-party administrators or other entities, the tax owed by all other health insurers shall remain at the existing level and the General Assembly shall consider alternative funding mechanisms that would be enforceable as to all health insurers. (Added 2013, No. 73, § 48; amended 2013, No. 73, § 53, eff. July 1, 2019; 2019, No. 6, § 72, eff. April 22, 2019; 2019, No. 6, § 73, eff. July 1, 2025.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 243 - Health Care Claims Tax › § 10403. Administration of tax

§ 10403. Administration of tax
(a) The Commissioner of Taxes shall administer and enforce this chapter and the tax. The Commissioner may adopt rules under 3 V.S.A. chapter 25 to carry out such administration and enforcement.
(b) All of the administrative provisions of chapter 151 of this title, including those relating to the collection and enforcement by the Commissioner of the withholding tax and the income tax, shall apply to the tax imposed by this chapter. In addition, the provisions of chapter 103 of this title, including those relating to the imposition of interest and penalty for failure to pay the tax as provided in section 10402 of this title, shall apply to the tax imposed by this chapter. (Added 2013, No. 73, § 48.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 243 - Health Care Claims Tax › § 10404. Determination of deficiency, refund, penalty, or interest

§ 10404. Determination of deficiency, refund, penalty, or interest
(a) Within 60 days after the mailing of a notice of deficiency, denial, or reduction of a refund claim, or assessment of penalty or interest, a health insurer may petition the Commissioner in writing for a determination of that deficiency, refund, or assessment. The Commissioner shall thereafter grant a hearing upon the matter and notify the health insurer in writing of his or her determination concerning the deficiency, penalty, or interest. This is the exclusive remedy of a health insurer with respect to these matters.
(b) Any hearing granted by the Commissioner under this section shall be subject to and governed by 3 V.S.A. chapter 25.
(c) Any aggrieved health insurer may, within 30 days after a determination by the Commissioner concerning a notice of deficiency, an assessment of penalty or interest, or a claim to refund, appeal that determination to the Washington Superior Court or to the Superior Court for the county in which the health insurer has a place of business. (Added 2013, No. 73, § 48.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 244 - Requirement to Maintain Minimum Essential Coverage › § 10451. Definitions

§ 10451. Definitions
As used in this chapter:
(1) “Applicable individual” means, with respect to any month, an individual other than the following:
(A) an individual who is:
(i) a member of a recognized religious sect or division thereof that is described in 26 U.S.C. § 1402(g)(1) and is an adherent of established tenets or teachings of that sect or division; or
(ii) a member of a religious sect or division thereof that is not described in 26 U.S.C. § 1402(g)(1), who relies solely on a religious method of healing, and for whom the acceptance of medical health services would be inconsistent with the individual’s religious beliefs;
(B) an individual not lawfully present in the United States; or
(C) an individual for any month if for the month the individual is incarcerated, other than incarceration pending the disposition of charges.
(2) “Minimum essential coverage” has the same meaning as in 26 U.S.C. § 5000A and any related regulations and federal guidance, as in effect on December 31, 2017. The term also includes any other coverage or health insurance product deemed by the Department of Financial Regulation to constitute minimum essential coverage based on the criteria established in federal law and guidance in effect on December 31, 2017. (Added 2017, No. 182 (Adj. Sess.), § 1, eff. Jan. 1, 2020; amended 2019, No. 63, § 1, eff. Jan. 1, 2020.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 244 - Requirement to Maintain Minimum Essential Coverage › § 10452. Requirement to maintain minimum essential coverage

§ 10452. Requirement to maintain minimum essential coverage
An applicable individual shall ensure that the individual and any dependent of the individual who is also an applicable individual is covered at all times under minimum essential coverage. (Added 2017, No. 182 (Adj. Sess.), § 1, eff. Jan. 1, 2020.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 244 - Requirement to Maintain Minimum Essential Coverage › § 10453. Reporting and documentation of coverage

§ 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.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 244 - Requirement to Maintain Minimum Essential Coverage › § 10454. Outreach to uninsured Vermonters

§ 10454. Outreach to uninsured Vermonters
The Department of Vermont Health Access, in consultation with the Office of the Health Care Advocate and other interested stakeholders, shall use information obtained from the Department of Taxes regarding Vermont residents without minimum essential coverage to provide targeted outreach to assist those residents in identifying and enrolling in appropriate and affordable health insurance or other health coverage. (Added 2019, No. 63, § 1, eff. Jan. 1, 2020.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 245 - Health Care Fund Contribution Assessment › § 10501. Purpose

§ 10501. Purpose
For the purpose of more equitably distributing the costs of health care to uninsured residents of this State, an employers’ Health Care Fund contribution is established to provide a fair and reasonable method for sharing health care costs with employers that do not offer their employees health care coverage and employers that offer insurance but whose employees enroll in Medicaid. (Added 2017, No. 73, § 16, eff. Jan. 1, 2018.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 245 - Health Care Fund Contribution Assessment › § 10502. Definitions

§ 10502. Definitions
As used in this chapter:
(1) “Employee” means an individual who is:
(A) 18 years of age or older for all of a calendar quarter;
(B) employed full-time or part-time; and
(C) reported by an employer for purposes of complying with Vermont unemployment compensation law pursuant to 21 V.S.A. chapter 17.
(2) “Employer” means a person who is required to furnish unemployment insurance coverage pursuant to 21 V.S.A. chapter 17.
(3)(A) “Full-time equivalent” or “FTE” means the number of employees expressed as the number of employee hours worked during a calendar quarter divided by 520. The FTE calculation shall be based on a 40-hour work week. No more than one FTE may be assessed against an individual employee, regardless of the actual number of hours worked by that employee during the calendar quarter.
(B) The hours worked during a calendar quarter means hours worked during all pay periods in that quarter for which gross wages were reported and paid. Unworked hours, such as vacation or sick time, may be excluded from the FTE calculation.
(C) “Full-time equivalent” shall not include any employee hours attributable to a seasonal employee or part-time employee of an employer who offers health care coverage to all of its regular full-time employees, provided that the seasonal employee or part-time employee has health care coverage under either a private plan or any public plan except Medicaid.
(4) “Health care coverage” shall mean any private or public plan that includes both hospital and physician services.
(5) “Part-time employee” shall mean an employee who works for an employer for fewer than 30 hours a week or fewer than 390 hours in a calendar quarter.
(6) “Seasonal employee” means an employee who:
(A) works for an employer for 20 weeks or fewer in a calendar year; and
(B) works in a job scheduled to last 20 weeks or fewer.
(7) “Uncovered employee” means:
(A) an employee of an employer who does not offer to pay any part of the cost of health care coverage for its employees;
(B) an employee who is not eligible for health care coverage offered by an employer to any other employees; or
(C) an employee who is offered and is eligible for coverage by the employer but elects not to accept the coverage and:
(i) is enrolled in Medicaid;
(ii) has no other health care coverage under either a private or public plan except Medicaid; or
(iii) has purchased health insurance coverage as an individual through the Vermont Health Benefit Exchange. (Added 2017, No. 73, § 16, eff. Jan. 1, 2018.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 245 - Health Care Fund Contribution Assessment › § 10503. Health Care Fund contribution assessment

§ 10503. Health Care Fund contribution assessment
(a) The Commissioner of Taxes shall assess and an employer shall pay a quarterly Health Care Fund contribution for each full-time equivalent uncovered employee employed during that quarter in excess of four full-time equivalent employees.
(b) The amount of the contribution shall be $158.77 for each full-time equivalent employee in excess of four. Starting in calendar year 2018, the amount of the contribution shall be adjusted annually by a percentage equal to any percentage change in premiums for the second-lowest cost of all silver-level health benefit plans, whether offered in or outside the Vermont Health Benefit Exchange.
(c) Health Care Fund contribution assessments under this chapter shall be determined on a calendar quarter basis, due and payable on or before the 25th day of the calendar month succeeding the close of each quarter. All administrative provisions of chapter 151 of this title shall apply to this chapter, except penalty and interest shall apply according to chapter 103 of this title.
(d) Revenues from the Health Care Fund contributions collected shall be deposited into the General Fund.
(e)(1) Notwithstanding any provision of law to the contrary, the Department of Taxes shall provide the Joint Fiscal Office with all returns or return information relating to the Health Care Fund contribution assessment, except information that would identify a taxpayer. The information sharing required by this subsection shall occur quarterly within a reasonable time following the return due date for each quarter.
(2) When handling information shared pursuant to this subsection, the Joint Fiscal Office shall be subject to the same requirements and penalties as employees of the Department of Taxes under section 3102 of this title. It shall be considered an unauthorized disclosure for an officer, employee, or agent of the Joint Fiscal Office to disclose returns or return information provided pursuant to this subsection that does not combine a taxpayer’s information with at least nine other taxpayers. (Added 2017, No. 73, § 16, eff. Jan. 1, 2018; amended 2019, No. 6, § 74, eff. April 22, 2019.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 245 - Health Care Fund Contribution Assessment › § 10504. Hours worked by uncovered employees; calculation and reporting

§ 10504. Hours worked by uncovered employees; calculation and reporting
(a) Employers shall report to the Department of Taxes the number of hours worked by each uncovered employee on a return provided by the Department. The return shall be filed at the same time payment is required under subsection 10503(c) of this chapter, shall be filed electronically, and shall include any information required by the Commissioner.
(b) Quarterly health care contributions shall be calculated in the following manner:
(1) An employer shall divide the total hours worked by all uncovered employees during a quarter by 520, to represent one full-time equivalent employee. The employer shall then round the resulting number down to the nearest whole number and subtract four. The employer shall then multiply the resulting number by the amount established under subsection 10503(b) of this chapter to determine the amount of assessment due for the quarter.
(A) For full-time salaried employees, employers shall use 520 hours a quarter for the total hours worked.
(B) For all employees who worked more than 520 hours in a quarter, employers shall use 520 hours a quarter for the total hours worked.
(2) The Commissioner shall provide an electronic declaration of health care coverage form for employers to collect the health coverage statuses of their employees for purposes of this assessment. The form shall preserve the confidentiality of the type of coverage possessed by the employee and the employer shall only use the form for purposes of this assessment.
(A) An employer shall annually obtain a declaration of health care coverage from every employee who is not enrolled in a plan offered by the employer.
(B) An employer shall maintain declarations of health care coverage for a minimum of three years in a manner reasonably available for review and audit.
(C) Employees for whom no declaration of coverage is obtained shall be treated as uncovered.
(c) In the case of an employee leasing agreement, leased employees shall be considered employees of a client company and not employees of an employee leasing company. (Added 2017, No. 73, § 16, eff. Jan. 1, 2018.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 245 - Health Care Fund Contribution Assessment › § 10505. Health benefit costs

§ 10505. Health benefit costs
(a) Employers shall provide their employees with an annual statement indicating:
(1) the total monthly premium cost paid for any employer-sponsored health benefit plan;
(2) the employer’s share and the employee’s share of the total monthly premium; and
(3) any amount the employer contributes toward the employee’s cost-sharing requirement or other out-of-pocket expenses.
(b) Notwithstanding the provisions of subsection (a) of this section, an employer who reports the cost of coverage under an employer-sponsored health benefit plan as required by 26 U.S.C. § 6051(a)(14) shall be deemed to be in full compliance with the requirements of this section. (Added 2017, No. 73, § 16, eff. Jan. 1, 2018.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 246 - Child Care Contribution › § 10551. Purpose

§ 10551. Purpose
The Child Care Contribution is established to provide funding for the Child Care Financial Assistance Program established in 33 V.S.A. §§ 3512 and 3513, including the provision of incentive payments pursuant to 33 V.S.A. § 3515. (Added 2023, No. 76, § 24, eff. July 1, 2024.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 246 - Child Care Contribution › § 10552. Definitions

§ 10552. Definitions
As used in this chapter:
(1) “Covered wages” means wages paid to an employee by an employer.
(2) “Employee” means an individual who receives payments with respect to services performed for an employer from which the employer is required to withhold Vermont income tax pursuant to chapter 151, subchapter 4 of this title.
(3) “Employer” means a person who employs one or more employees who is required to withhold income tax from wages paid to the employees pursuant to chapter 151, subchapter 4 of this title.
(4) “Self-employed individual” means an individual who earns self- employment income.
(5) “Self-employment income” has the same meaning as in 26 U.S.C. § 1402.
(6) “Wages” means payments that are included in the definition of wages set forth in 26 U.S.C. § 3401. (Added 2023, No. 76, § 24, eff. July 1, 2024.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 246 - Child Care Contribution › § 10553. Contribution; rate; collection

§ 10553. Contribution; rate; collection
(a)(1) Each employer shall pay the Child Care Contribution on all covered wages paid to each of the employer’s employees and shall remit those amounts to the Department of Taxes pursuant to the provisions of this section. An employer may deduct and withhold from an employee’s covered wages an amount equal to not more than one quarter of the contribution required pursuant to subsection (b) of this section. An employer shall pay the contributions required pursuant to this section as if the contributions were Vermont income tax subject to the withholding requirements of chapter 151, subchapter 4 of this title, including the requirements relating to the time and manner of payment.
(2) Each self-employed individual shall pay the Child Care Contribution on self-employment income earned by the individual and shall remit those amounts to the Department of Taxes pursuant to the provisions of this section. A self-employed individual shall make installment payments of estimated contributions pursuant to this subdivision from the enrolled self-employed individual’s self-employment income as if the contributions were Vermont income tax subject to the estimated payment requirements of 32 V.S.A. chapter 151, subchapter 5, including the time and manner of payment.
(b) The contribution rate shall be 0.44 percent of each employee’s covered wages and 0.11 percent on each self-employed individual’s self-employment income.
(c)(1) The Department shall collect the contributions required pursuant to this section. The administrative and enforcement provisions of chapter 151 of this title shall apply to the contribution requirements under this section as if the contributions required pursuant to this section were Vermont income tax, except penalty and interest shall apply according to chapter 103 of this title.
(2) Employers shall be responsible for the full amount of any unpaid contributions due pursuant to subdivision (a)(1) of this section. Self-employed individuals shall be responsible for the full amount of any unpaid contributions due pursuant to subdivision (a)(2) of this section. (Added 2023, No. 76, § 24, eff. July 1, 2024.)
2023 Vermont Statutes › Title 32 - Taxation and Finance › Chapter 246 - Child Care Contribution › § 10554. Child Care Contribution Special Fund

§ 10554. Child Care Contribution Special Fund
(a) The Child Care Contribution Special Fund is created pursuant to chapter 7, subchapter 5 of this title and shall be administered by the Department for Children and Families and the Department of Taxes. Monies in the Fund may be expended by the Department of Taxes for the administration of the Child Care and Parental Leave Contribution created under this chapter; by the Department for Children and Families for benefits provided by the Child Care Financial Assistance Program established in 33 V.S.A. §§ 3512 and 3513, including the provision of incentive payments pursuant to 33 V.S.A. § 3515; and by the Departments for necessary costs incurred in administering the Fund. All interest earned on Fund balances shall be credited to the Fund.
(b) The Fund shall consist of:
(1) contributions collected or recovered pursuant to section 10553 of this title;
(2) any amounts transferred or appropriated to the Fund by the General Assembly; and
(3) any interest earned by the Fund.
(c) The Departments may seek and accept grants from any source, public or private, to be dedicated for deposit into the Fund. (Added 2023, No. 76, § 24, eff. July 1, 2024.)
2023 Vermont Statutes › Title 33 - Human Services › Chapter 1 - Department for Children and Families › § 101. Policy

§ 101. Policy
It is the policy of the State of Vermont that:
(1) Its social and child welfare programs shall provide assistance and benefits to persons of the State in proven need thereof and eligible for such assistance and benefits under the provisions of this title.
(2) It is the purpose of its social and child welfare laws to establish and support programs that contribute to the prevention of dependency and social maladjustment and contribute to the rehabilitation and protection of persons of the State.
(3) Assistance and benefits shall be administered promptly, with due regard for the preservation of family life, and without restriction of individual rights or discrimination on account of race, religion, political affiliation, or place of residence within the State.
(4) Assistance and benefits shall be so administered as to maintain and encourage dignity, self-respect, and self-reliance. It is the legislative intent that assistance granted shall be adequate to maintain a reasonable standard of health and decency based on current cost of living indices. Notwithstanding this subdivision, the Department will amend rules that establish new maximum Reach Up grant amounts only when the General Assembly has taken affirmative action to increase or decrease the Reach Up financial assistance appropriation.
(5) The programs of the Department for Children and Families shall be designed to strengthen family life for the care and protection of children; to assist and encourage the use by any family of all available personal and reasonable community resources to this end; and to provide substitute care of children only when the family, with the use of available resources, is unable to provide the necessary care and protection to ensure the right of any child to sound health and to normal physical, mental, spiritual, and moral development. (Added 1967, No. 147, § 1; amended 1973, No. 152 (Adj. Sess.), § 10, eff. April 14, 1974; 1975, No. 132 (Adj. Sess.), § 3, eff. Feb. 5, 1976; 2003, No. 122 (Adj. Sess.), § 139a; 2013, No. 131 (Adj. Sess.), § 2, eff. May 20, 2014.)
2023 Vermont Statutes › Title 33 - Human Services › Chapter 1 - Department for Children and Families › § 102. Definitions and construction

§ 102. Definitions and construction
(a) As used in this chapter:
(1) “Aid” means financial assistance.
(2) “Assistance,” when not modified by an adjective, means general assistance or public assistance, or both.
(3) “Benefits” means aid or commodities furnished under chapter 17 of this title.
(4) “Commissioner” means the Commissioner for Children and Families.
(5) “Department” means the Department for Children and Families.
(6) “Federal department” or “federal agency” means a department or agency of the United States of America.
(7) “Guardian” means a legal guardian appointed by a Probate Division of the Superior Court or by a court in a divorce or other proceeding or action.
(8) “Public assistance” means aid provided by the Department under Title IV, XVI, or XIX of the Social Security Act.
(9) “Regulation” means a rule or regulation.
(10) [Repealed.]
(11) “Social Security Act” means the federal Social Security Act and regulations promulgated under the Act, as amended at any time.
(b) The laws relating to the Department for Children and Families and its programs shall be construed liberally to carry out the policies stated in this chapter. (Added 1967, No. 147, § 1; amended 1973, No. 101, § 6; 1973, No. 152 (Adj. Sess.), § 11, eff. April 14, 1974; 1999, No. 147 (Adj. Sess.), § 4; 2005, No. 174 (Adj. Sess.), § 68; 2009, No. 154 (Adj. Sess.), § 238a, eff. Feb. 1, 2011; 2009, No. 156 (Adj. Sess.), § I.36; 2013, No. 131 (Adj. Sess.), § 3, eff. May 20, 2014; 2015, No. 23, § 152; 2021, No. 20, § 271.)
2023 Vermont Statutes › Title 33 - Human Services › Chapter 1 - Department for Children and Families › § 103. Composition of Department

§ 103. Composition of Department
The Department for Children and Families, created pursuant to 3 V.S.A. §§ 212 and 3084, shall consist of the Commissioner for Children and Families and all divisions, councils, boards, committees, and offices within the Department. (Added 1967, No. 147, § 1; amended 1973, No. 101, § 2; 1999, No. 147 (Adj. Sess.), § 4; 2005, No. 174 (Adj. Sess.), § 69; 2013, No. 131 (Adj. Sess.), § 4, eff. May 20, 2014.)
2023 Vermont Statutes › Title 33 - Human Services › Chapter 1 - Department for Children and Families › § 105. Commissioner; appointment, term, duties, and powers

§ 105. Commissioner; appointment, term, duties, and powers
(a) The Commissioner may exercise the powers and perform duties required for effective administration of the Department, and he or she shall determine the policies of the Department.
(b) In addition to other duties imposed by law, the Commissioner shall:
(1) administer the laws assigned to the Department;
(2) fix standards and adopt rules necessary to administer those laws and for the custody and preservation of records of the Department;
(3) appoint all necessary assistants, prescribe their duties, and adopt rules necessary to ensure that the assistants shall hold merit system status while in the employ of the Department, unless otherwise specifically provided by law.
(c) The Commissioner or the Governor, whenever the federal law so provides, may cooperate with the federal government in providing relief and work relief and community work and training programs in the State.
(d) The Commissioner, with the approval of the Attorney General, may enter into reciprocal agreements with social and child welfare agencies in other states in matters relating to social welfare, children, and families.
(e) The Commissioner shall ensure the provision of services to children and adolescents with a severe emotional disturbance in coordination with the Secretary of Education and the Commissioners of Mental Health and of Disabilities, Aging, and Independent Living in accordance with the provisions of chapter 43 of this title.
(f) Notwithstanding any other provision of law, the Commissioner may delegate to any appropriate employee of the Department any of the administrative duties and powers imposed on him or her by law, with the exception of the duties and powers enumerated in this section. The delegation of authority and responsibility shall not relieve the Commissioner of accountability for the proper administration of the Department.
(g) The Commissioner may publicly disclose findings or information about any case of child abuse or neglect that has resulted in the fatality or near fatality of a child, including information obtained under chapter 49 of this title, unless the State’s Attorney or Attorney General who is investigating or prosecuting any matter related to the fatality requests the Commissioner to withhold disclosure, in which case the Commissioner shall not disclose any information until completion of any criminal proceedings related to the fatality or until the State’s Attorney or Attorney General consents to disclosure, whichever occurs earlier. (Added 1967, No. 147, § 1; amended 1973, No. 101, § 6; 1983, No. 175 (Adj. Sess.); 2013, No. 131 (Adj. Sess.), § 6, eff. May 20, 2014; 2015, No. 29, § 11; 2021, No. 20, § 273.)
2023 Vermont Statutes › Title 33 - Human Services › Chapter 1 - Department for Children and Families › § 111. Records; restrictions; penalties

§ 111. Records; restrictions; penalties
(a)(1) The names of or information pertaining to applicants for or recipients of assistance or benefits, including information obtained under section 112 of this title, shall not be disclosed to anyone, except for the purposes directly connected with the administration of the Department or when required by law.
(2) Names of or information pertaining to applicants for or recipients of Medicaid shall be subject to the confidentiality provisions set forth in section 1902a of this title.
(b) A person shall not publish, use, disclose, or divulge any of those records for purposes not directly connected with the administration of programs of the Department or contrary to rules adopted by the Commissioner. (Added 1967, No. 147, § 1; amended 1969, No. 99; 1973, No. 152 (Adj. Sess.), § 13, eff. April 14, 1974; 1975, No. 244 (Adj. Sess.), § 1; 2013, No. 131 (Adj. Sess.), § 7, eff. May 20, 2014; 2015, No. 29, § 12; 2015, No. 172 (Adj. Sess.), § E.306.8; 2021, No. 20, § 274.)
2023 Vermont Statutes › Title 33 - Human Services › Chapter 1 - Department for Children and Families › § 112. Banks and agencies to furnish information

§ 112. Banks and agencies to furnish information
(a) An officer of a financial institution, as described in 8 V.S.A. § 11101(32), a credit union, or an independent trust company in this State, when requested by the Commissioner, shall furnish the Commissioner information in the possession of the bank or company with reference to any person or his or her spouse who is applying for or is receiving assistance or benefits from the Department.
(b) Any governmental official or agency in the State, when requested by the Commissioner, shall furnish him or her information in the official’s or agency’s possession with reference to aid given or money paid or to be paid to any person or person’s spouse who is applying for or is receiving assistance or benefits from the Department.
(c) The Commissioner of Taxes, when requested by the Commissioner for Children and Families, and unless otherwise prohibited by federal law, shall compare the information furnished by an applicant or recipient of assistance with the State income tax returns filed by such person and shall report his or her findings to the Commissioner for Children and Families. Each application for assistance shall contain a form of consent, executed by the applicant, granting permission to the Commissioner of Taxes to disclose such information to the Commissioner for Children and Families. (Added 1967, No. 147, § 1; amended 1975, No. 244 (Adj. Sess.), § 3; 1999, No. 147 (Adj. Sess.), § 4; 2001, No. 73 (Adj. Sess.), § 6, eff. Feb. 2, 2002; 2005, No. 174 (Adj. Sess.), § 70.)
2023 Vermont Statutes › Title 33 - Human Services › Chapter 1 - Department for Children and Families › § 114. Allocation of payments when appropriation insufficient

§ 114. Allocation of payments when appropriation insufficient
Should the funds available for assistance be insufficient to provide assistance to all those eligible, the amounts of assistance granted in any program or portion thereof shall be reduced equitably, in the discretion of the Commissioner for Children and Families or the Commissioner of Vermont Health Access by rule. (Added 1967, No. 147, § 1; amended 1971, No. 247 (Adj. Sess.), § 1, eff. April 7, 1972; 2005, No. 174 (Adj. Sess.), § 71; 2009, No. 156 (Adj. Sess.), § I.37.)
2023 Vermont Statutes › Title 33 - Human Services › Chapter 1 - Department for Children and Families › § 116. State-placed students

§ 116. State-placed students
To enable a school district to determine if a student is a State-placed student, as defined in 16 V.S.A. § 11(a)(28), the Commissioner for Children and Families shall immediately notify the superintendent of schools for the school district educating the student if the parent or parents of a student under the care and custody of the Commissioner move from or into that school district. (Added 2013, No. 131 (Adj. Sess.), § 10, eff. May 20, 2014.)
2023 Vermont Statutes › Title 33 - Human Services › Chapter 1 - Department for Children and Families › § 121. Cancellation of assistance or benefits

§ 121. Cancellation of assistance or benefits
If at any time the Commissioner for Children and Families or the Commissioner of Vermont Health Access has reason to believe that assistance or benefits have been improperly obtained, he or she shall cause an investigation to be made and may suspend assistance or benefits pending the investigation. If on investigation the Commissioner for Children and Families or the Commissioner of Vermont Health Access is satisfied that the assistance or benefits were illegally obtained, he or she shall immediately cancel them. A person having illegally obtained assistance or benefits shall not be eligible for reinstatement until his or her need has been reestablished. (Added 1967, No. 147, § 1; amended 2005, No. 174 (Adj. Sess.), § 72; 2009, No. 156 (Adj. Sess.), § I.38.)