SECTION 1. Section 2 of Chapter 111M of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by inserting, in line 33, after the word "penalty;" the following words:- provided, however, if during the course of a taxable year a taxpayer becomes unemployed and, as a result, loses health care coverage for the duration of that unemployed period, and that unemployed period is longer than 63 days, the taxpayer shall be exempt from the penalty for the duration of that unemployed period;
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