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Mass. Gen. Laws. Ann. ch. 111M, §2 - Duty for certain adults to obtain and maintain creditable coverage

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“Duty for certain adults to obtain and maintain creditable coverage; reporting of coverage on tax return; penalties for violation”
This section establishes that adults residing in the commonwealth must obtain and maintain creditable coverage so long as it is deemed affordable under the schedule set by the board of the connector.  These individuals are residents of the commonwealth. Every person who files an individual income tax return as a resident of the commonwealth, either separately or jointly with a spouse, must indicate on the return, whether he or she had creditable coverage in force for each of the 12 months of the taxable year for which the return is filed. If the taxpayer does not comply the commissioner may assess a penalty. The penalty shall be assessed for each of the months the individual did not meet the requirement. The commissioner shall deposit all penalties assessed under this section that he collects into the Commonwealth Care Trust Fund.

Current as of June 2015