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