956 CMR 6.06 - Annual Certification

(1) The Connector will accept requests from residents who:

(a) will be filing a Massachusetts resident income tax return;

(b) have sought to purchase health insurance coverage through plans from the Connector; and

(c) seek a certificate stating that no Connector health plans are affordable to them.

(2) Requests for certificates must be received by the Connector before the first day of December in the tax year for which the penalty may be assessed. Furthermore, requests for certificates will only be considered if the request is made in the same tax year for which the penalty may be assessed.

(3) The Connector will determine whether to grant a request for a certificate by considering the resident's situation, including, without limitation, the affordability and Premium schedules and all the factors set forth in 956 CMR 6.08.

(4) The Connector will notify the resident in writing of its decision on whether to grant a certificate.

(5) Any person aggrieved by a decision of the Connector on a request for a certificate has a right to appeal that decision and request a hearing. The appeal must be received by the Connector within 30 days of the notice of decision.

(6) For 2007, any certificates of exemption will be granted for the full calendar year. For 2008 and years thereafter, the Connector may grant a certificate of exemption in whole or in part, depending on whether it determines that the Appellant has established that grounds for the exemption existed for all or part of the calendar year for which the exemption is sought.

Notes

956 CMR 6.06