SECTION 1. Subsection (a) of section 8B of chapter 62C of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by inserting after the first paragraph the following two paragraphs:-

An employer or other sponsor of an employment-sponsored health plan may satisfy the written statement requirements of this section by: (i) providing, or contracting with a service provider or insurance carrier to provide, a federal Form 1095-B to each subscriber or covered individual residing in this commonwealth to whom it provided health plan coverage in lieu of a written statement in the format prescribed by the commissioner pursuant to subsection (c) of this section; provided, however, that such form is accompanied by a model notice informing the subscriber or covered individual that the coverage provided during the applicable tax year satisfies the applicable standards for minimum creditable coverage as defined in chapter 111M; and (ii) in its separate report to the commissioner, including an attestation from the employer or other sponsor certifying the health plan coverage provided during the applicable tax year satisfies the applicable standards for minimum creditable coverage as defined in chapter 111M.

Nothing in this section shall affect minimum creditable coverage requirements as defined in chapter 111M.

SECTION 2. Subsection (c) of section 8B of chapter 62C is hereby amended by inserting after the first paragraph the following paragraph:-

An employer or other sponsor of an employment-sponsored health plan that elects to provide federal Form 1095-B in its separate report to the commissioner pursuant to subsection (a) of this section shall redact social security numbers and other information provided in the report to the extent required to comply with this subsection.

SECTION 3. Sections 1 and 2 shall take effect for the current tax year upon the date of enactment.