Legal · Consumer Health Data Privacy Notice version history
Tax60 Consumer Health Data Privacy Notice
Version 1.0 · Effective September 1, 2026 · Last updated September 1, 2026
This version is no longer in effect. The current version is 2.0.
Read version 2.0, effective October 1, 2026.
Effective September 1, 2026. This Notice is published by PLUSH LLC, a Puerto Rico limited liability company doing business as Tax60, under the Washington My Health My Data Act (RCW 19.373) and Nevada Senate Bill 370 (NRS 603A.400 through 603A.560), and we apply it to every Tax60 user regardless of residence. It supplements our Privacy Policy (https://tax60.app/legal/privacy), which governs everything this Notice does not address.
Requests and questions: privacy@tax60.app.
1. Why this Notice exists
Federal rules for Puerto Rico bona fide residency let a person count certain days spent outside Puerto Rico as Puerto Rico days when they were receiving qualifying medical treatment, or accompanying a parent, spouse or child full-time who was receiving it (Treas. Reg. § 1.937-1(c)(3)(i)(B), (c)(3)(ii)(B) and (c)(4)). Tax60 lets you tag such days and attach the documents the regulation expects you to keep. A tagged day, its documents, and the location fixes recorded on that day can reveal that you or a family member received health care. Washington and Nevada treat that kind of information as "consumer health data." This Notice tells you exactly what may exist, where it lives, and your rights over it.
2. What health-related data may exist, and where it lives
The medical-exception feature is optional. If you never tag a day as medical, none of the data in this section exists.
| Data | How it arises | Where it lives |
|---|---|---|
| A medical-exception tag on a calendar day, with the variant (your own treatment, or accompanying a parent, spouse or child) | You apply it in the day sheet or calendar | Encrypted on your iPhone before sync; our servers store ciphertext |
| Evidence checklist answers for the tag (for example, that the care was inpatient, that a physician's statement exists, the treating facility's name if you enter it) | You answer them | Encrypted on your iPhone before sync |
| Attached certifications and documents (physician's statement, discharge summary, appointment confirmations, receipts, travel documents for the accompanied family member) | You attach them from your camera, photo library, Files or the share sheet | Encrypted on your iPhone before sync; stored as ciphertext in a private storage bucket |
| Location fixes recorded on a tagged day, which may fall inside or near a health-care facility | Normal operation of location tracking | Encrypted on your iPhone before sync |
| The tag's effect on your presence-test figures (the day counted as a Puerto Rico day) | Computed by the app | Encrypted on your iPhone before sync; printed in binders you generate |
Tax60 does not process any of this data. It is encrypted on your device with a key only you hold (see Privacy Policy Section 3). Our servers store ciphertext and a server-signed hash commitment for each record. We cannot read a tag, a checklist, a document, or a fix; we cannot determine that a tag exists; we cannot count how many users use the feature. The categories of data described in this section are listed because they exist on your device and in encrypted form on our servers, not because we can see them.
No health data leaves your device in the clear unless you send it. The only readable copies are the ones you create: your own exports, the binder you generate, a share link you create for a professional, and the web viewer decrypting in your browser with your key.
3. Sources
The only sources of consumer health data are you (your tags, answers and attachments) and your iPhone's Location Services (fixes recorded on a tagged day, with your permission). We do not obtain health information from health-care providers, insurers, HealthKit, data brokers, or anyone else.
4. Purposes
Consumer health data exists for exactly one purpose: to let you keep, on your own device, the record that Treas. Reg. § 1.937-1(c)(4)(iii) expects a taxpayer to be able to produce within 30 days of an IRS request, and to reflect the medical exception in the presence-test figures your device computes. We do not use it for any other purpose, and we do not use it at all: the processing is performed by software on your device under your control.
5. Consent
- Collection. The first time you tag a day as medical, the app shows this Notice and asks for your affirmative, opt-in consent before saving the tag. The consent text version and time are stored, encrypted, in your profile. Declining leaves the day untagged and changes nothing else about the Service.
- Sharing. We do not share consumer health data, so no sharing consent is requested. If we ever wished to share it, Washington law would require a separate, specific consent, and we have no plan to ask for one.
- Sale. We do not sell consumer health data and never will. Washington law would require a signed valuable-consideration authorization for any sale; we will never request one.
- Withdrawal. You may withdraw consent at any time by removing the tag, deleting the attached documents, or deleting your account (Section 7). Withdrawal does not affect the lawfulness of anything done before it, and does not affect your subscription.
6. Sharing, affiliates and third parties
- We share consumer health data with no third party and no affiliate. PLUSH LLC has no affiliates that receive any user data.
- Our hosting provider (listed at https://tax60.app/legal/subprocessors) is a processor that stores ciphertext on our instructions under a written contract; it holds no key and cannot read anything. It does not receive consumer health data in any readable form.
- We do not disclose consumer health data to tax authorities, courts, or anyone else; we have nothing readable to disclose. Our Legal Process Policy (https://tax60.app/legal/legal-process) describes what we do when we receive a subpoena, summons or order.
7. Your rights
Every user has the rights below; Washington and Nevada residents have them by statute.
- Confirm and access. Confirm whether we are collecting, sharing or selling consumer health data about you (we are storing encrypted data you chose to create; we are neither sharing nor selling it), and access it. Because we cannot decrypt your data, access is provided the way it always is: your own device and your exports contain the complete record. On request we will also provide the list of all third parties and affiliates with whom consumer health data has been shared (that list is empty) together with an active email address for each (not applicable).
- Withdraw consent to collection and to sharing (Section 5).
- Delete. Have consumer health data deleted. Removing a tag or a document in the app deletes it from your device and instructs our servers to delete the corresponding encrypted blob versions; the deletion is noted in your record's change log (dates and the fact of deletion only) so your record's integrity statement stays truthful. Deleting your account deletes everything (Privacy Policy Section 7). We delete from backups and archives on the same schedule, and, because we share with no one, there are no third parties to notify. Deletion is completed within 30 days of the request, or, for account deletion, within 30 days after the seven-day grace period.
- Non-discrimination. We do not deny the Service, charge a different price, or reduce quality because you exercised a right or declined to consent.
- Appeal. If we decline a request, you may appeal by emailing privacy@tax60.app with "Appeal" in the subject line; a different person reviews it and answers in writing within 45 days with reasons. If we deny the appeal, our answer includes how to contact the Washington Attorney General (atg.wa.gov), the Nevada Attorney General (ag.nv.gov), or your state's regulator to submit a complaint.
How to exercise a right: in the app (Settings › Data), by email to privacy@tax60.app from your account email, or by mail to PLUSH LLC, Attn: Privacy, 348 Calle Mendez Vigo 1001, Dorado, PR 00646, United States. We verify requests as described in Privacy Policy Section 12.2 and respond within 45 days (extendable once by 45 days with notice). Authorized agents are accepted with your written permission, and requests concerning a family member whose treatment you accompanied are handled as your own request, because the data is yours.
8. No geofencing of health-care facilities
Tax60 does not establish, and will not establish, any geofence around any in-person health-care facility to identify, track, collect data from, or send notifications or messages to anyone. The only geofences the app creates are around your home once the app has worked out where that is, the three Puerto Rico airports (SJU, BQN, PSE), a ring around the island, and temporary fences around the place you currently are, all for the purpose of detecting jurisdiction changes. None is placed on, or sized to, a health-care facility, and none is used to infer health status.
9. Security
Consumer health data has the same protection as everything else in your record: encrypted on your device with your key before upload (AES-256-GCM), stored as ciphertext, signed hash commitments for integrity, TLS in transit, owner-only access control, and iOS Data Protection on the device. Details are in Privacy Policy Section 15.
10. Changes
We will give at least 30 days' notice of material changes to this Notice by email and in the app, and we will ask for fresh consent before any change that would let us process consumer health data in a new way. Prior versions are archived at https://tax60.app/legal/health-data/versions.
11. Contact
PLUSH LLC, doing business as Tax60 348 Calle Mendez Vigo 1001, Dorado, PR 00646, United States Privacy: privacy@tax60.app · Legal: legal@tax60.app · Support: support@tax60.app