Massachusetts 2023-2024 Regular Session

Massachusetts Senate Bill S1824 Compare Versions

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

Old	New	Differences
1	1	1 of 1
2	2	SENATE DOCKET, NO. 1288 FILED ON: 1/19/2023
3	3	SENATE . . . . . . . . . . . . . . No. 1824
4	4	The Commonwealth of Massachusetts
5	5	_________________
6	6	PRESENTED BY:
7	7	Barry R. Finegold
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 :Barry R. FinegoldSecond Essex and Middlesex 1 of 2
16	16	SENATE DOCKET, NO. 1288 FILED ON: 1/19/2023
17	17	SENATE . . . . . . . . . . . . . . No. 1824
18	18	By Mr. Finegold, a petition (accompanied by bill, Senate, No. 1824) of Barry R. Finegold for
19	19	legislation relative to state 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 of the General Laws, as
29	29	2appearing in the 2022 Official Edition, is hereby amended by inserting after the first paragraph
30	30	3the following two paragraphs:-
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 a service
33	33	6provider or insurance carrier to provide, a federal Form 1095-B to each subscriber or covered
34	34	7individual residing in this commonwealth to whom it provided health plan coverage in lieu of a
35	35	8written statement in the format prescribed by the commissioner pursuant to subsection (c) of this
36	36	9section; provided, however, that such form is accompanied by a model notice informing the
37	37	10subscriber or covered individual that the coverage provided during the applicable tax year
38	38	11satisfies the applicable standards for minimum creditable coverage as defined in chapter 111M;
39	39	12and (ii) in its separate report to the commissioner, including an attestation from the employer or 2 of 2
40	40	13other sponsor certifying the health plan coverage provided during the applicable tax year satisfies
41	41	14the applicable standards for minimum creditable coverage as defined in chapter 111M.
42	42	15 Nothing in this section shall affect minimum creditable coverage requirements as defined
43	43	16in chapter 111M.
44	44	17 SECTION 2. Subsection (c) of section 8B of chapter 62C is hereby amended by inserting
45	45	18after the first paragraph the following paragraph:-
46	46	19 An employer or other sponsor of an employment-sponsored health plan that elects to
47	47	20provide federal Form 1095-B in its separate report to the commissioner pursuant to subsection
48	48	21(a) of this section shall redact social security numbers and other information provided in the
49	49	22report to the extent required to comply with this subsection.
50	50	23 SECTION 3. Sections 1 and 2 shall take effect for the current tax year upon the date of
51	51	24enactment.