Massachusetts creditable coverage and individual mandate

Massachusetts requires its citizens to maintain what it considers a minimum level of health coverage or face a state individual mandate penalty. Massachusetts taxpayers must also maintain minimum creditable medical coverage as required by Massachusetts or face certain state income tax penalties unless the taxpayer qualifies for an exception. MMA’s alert addresses:

• The Massachusetts minimum creditable coverage (MCC) requirements;
• How employers can confirm if they are offering creditable coverage to Massachusetts employees;
• Certain MCC reporting employers must provide to Massachusetts employees; and
• The Massachusetts individual mandate.