Massachusetts 2023-2024 Regular Session

Massachusetts House Bill H2757 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	1 of 1
2	2	HOUSE DOCKET, NO. 415 FILED ON: 1/12/2023
3	3	HOUSE . . . . . . . . . . . . . . . No. 2757
4	4	The Commonwealth of Massachusetts
5	5	_________________
6	6	PRESENTED BY:
7	7	Josh S. Cutler
8	8	_________________
9	9	To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
10	10	Court assembled:
11	11	The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
12	12	An Act relative to state reporting obligations of health plan coverage.
13	13	_______________
14	14	PETITION OF:
15	15	NAME:DISTRICT/ADDRESS :DATE ADDED:Josh S. Cutler6th Plymouth1/12/2023 1 of 2
16	16	HOUSE DOCKET, NO. 415 FILED ON: 1/12/2023
17	17	HOUSE . . . . . . . . . . . . . . . No. 2757
18	18	By Representative Cutler of Pembroke, a petition (accompanied by bill, House, No. 2757) of
19	19	Josh S. Cutler relative to tax form reporting obligations of health plan coverage. Revenue.
20	20	The Commonwealth of Massachusetts
21	21	_______________
22	22	In the One Hundred and Ninety-Third General Court
23	23	(2023-2024)
24	24	_______________
25	25	An Act relative to state reporting obligations of health plan coverage.
26	26	Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
27	27	of the same, as follows:
28	28	1 SECTION 1. Subsection (a) of section 8B of chapter 62C, as appearing in the 2020
29	29	2Official Edition, is hereby amended by inserting after the first paragraph the following two
30	30	3paragraphs:-
31	31	4 An employer or other sponsor of an employment-sponsored health plan may satisfy the
32	32	5written statement requirements of this section by (i) providing, or contracting with service
33	33	6providers or insurance carriers to provide, a federal Form 1095-B or 1095-C to each subscriber
34	34	7or covered individual residing in the Commonwealth to whom it provided health plan coverage,
35	35	8provided that such form is accompanied by a model notice informing the subscriber or covered
36	36	9individual that the coverage provided during the applicable tax year satisfies the applicable
37	37	10standards for minimum creditable coverage as defined in chapter 111M, and (ii) in its separate
38	38	11report to the Commissioner, including an attestation from the employer or other sponsor
39	39	12certifying the health plan coverage provided during the applicable tax year satisfies the
40	40	13applicable standards for minimum creditable coverage as defined in chapter 111M. 2 of 2
41	41	14 Nothing in this section shall affect minimum creditable coverage requirements as defined
42	42	15in chapter 111M.
43	43	16 SECTION 2. Subsection (c) of said section 8B of said chapter 62C, as so appearing, is
44	44	17hereby amended by inserting after the first paragraph the following paragraph:-
45	45	18 An employer or other sponsor of an employment-sponsored health plan that elects to
46	46	19provide federal Forms 1095-B or 1095-C in its separate report to the Commissioner pursuant to
47	47	20subsection (a) shall redact social security numbers and other information provided in the report
48	48	21to the extent required to comply with this subsection.
49	49	22 SECTION 3. Sections 1 and 2 shall take effect for tax year beginning January 1, 2023.