Budget Amendment ID: FY2015-S4-906

EHS 906

Health Insurance Penalties

Messrs. Ross, Tarr, Humason and Michael O. Moore moved that the proposed new text be amended moved that the bill be amended by inserting at the end thereof the following new section:-

“SECTION XX. Section 2 of chapter 111M of the General Laws, as appearing in the 2012 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;”