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HOUSE DOCKET, NO. 415 FILED ON: 1/12/2023
HOUSE . . . . . . . . . . . . . . . No. 2757
The Commonwealth of Massachusetts
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PRESENTED BY:
Josh S. Cutler
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To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:
The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
An Act relative to state reporting obligations of health plan coverage.
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PETITION OF:
NAME:DISTRICT/ADDRESS :DATE ADDED:Josh S. Cutler6th Plymouth1/12/2023 1 of 2
HOUSE DOCKET, NO. 415 FILED ON: 1/12/2023
HOUSE . . . . . . . . . . . . . . . No. 2757
By Representative Cutler of Pembroke, a petition (accompanied by bill, House, No. 2757) of
Josh S. Cutler relative to tax form reporting obligations of health plan coverage. Revenue.
The Commonwealth of Massachusetts
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In the One Hundred and Ninety-Third General Court
(2023-2024)
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An Act relative to state reporting obligations of health plan coverage.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
of the same, as follows:
1 SECTION 1. Subsection (a) of section 8B of chapter 62C, as appearing in the 2020
2Official Edition, is hereby amended by inserting after the first paragraph the following two
3paragraphs:-
4 An employer or other sponsor of an employment-sponsored health plan may satisfy the
5written statement requirements of this section by (i) providing, or contracting with service
6providers or insurance carriers to provide, a federal Form 1095-B or 1095-C to each subscriber
7or covered individual residing in the Commonwealth to whom it provided health plan coverage,
8provided that such form is accompanied by a model notice informing the subscriber or covered
9individual that the coverage provided during the applicable tax year satisfies the applicable
10standards for minimum creditable coverage as defined in chapter 111M, and (ii) in its separate
11report to the Commissioner, including an attestation from the employer or other sponsor
12certifying the health plan coverage provided during the applicable tax year satisfies the
13applicable standards for minimum creditable coverage as defined in chapter 111M. 2 of 2
14 Nothing in this section shall affect minimum creditable coverage requirements as defined
15in chapter 111M.
16 SECTION 2. Subsection (c) of said section 8B of said chapter 62C, as so appearing, is
17hereby amended by inserting after the first paragraph the following paragraph:-
18 An employer or other sponsor of an employment-sponsored health plan that elects to
19provide federal Forms 1095-B or 1095-C in its separate report to the Commissioner pursuant to
20subsection (a) shall redact social security numbers and other information provided in the report
21to the extent required to comply with this subsection.
22 SECTION 3. Sections 1 and 2 shall take effect for tax year beginning January 1, 2023.