Bill > S2006

This bill simplifies state reporting requirements for employers and health plan sponsors by allowing them to use federal Form 1095-B (a tax form that reports health insurance coverage) instead of creating a separate written statement for the state. Under the new provisions, employers can satisfy reporting obligations by providing the federal form to each covered individual in Massachusetts, but they must also include a model notice explaining that the coverage meets minimum creditable coverage standards. Employers must also submit an attestation to the commissioner certifying that their health plan meets these standards. Additionally, the bill requires employers to redact sensitive information like social security numbers when submitting reports to the state. The changes are designed to reduce administrative burden for employers while maintaining transparency about health plan coverage. These new reporting methods will take effect for the current tax year upon enactment of the bill.

Budget and Finance

https://malegislature.gov/Bills/194/S2006