Mass. Gen. Laws » Part I Title XVI Chapter 111M
Massachusetts General Laws

Mass. Gen. Laws ch. 111M, § 2 (2026)

Duty for certain adults to obtain and maintain creditable coverage; reporting of coverage on tax return; penalties for violation

✓ current as of July 2026
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Section 2. (a) As of July 1, 2007, the following individuals age 18 and over shall obtain and maintain creditable coverage so long as it is deemed affordable under the schedule set by the board of the connector, established by chapter 176Q: (1) residents of the commonwealth; or (2) individuals who become residents of the commonwealth within 63 days, in the aggregate. Residents who within 63 days have terminated any prior creditable coverage, shall obtain and maintain creditable coverage within 63 days of such termination.

(b) Every person who files or is required to file an individual income tax return as a resident of the commonwealth, either separately or jointly with a spouse, shall indicate on the return, in a manner prescribed by the commissioner of revenue, whether such person (i) had creditable coverage in force for each of the 12 months of the taxable year for which the return is filed as required under paragraph (a) whether covered as an individual or as a named beneficiary of a policy covering multiple individuals, (ii) claims an exemption under section 3, or (iii) had a certificate issued under section 3 of chapter 176Q. If the person fails to indicate or indicates that he did not have such coverage in force, then a penalty shall be assessed on the return. If the person indicates that he had such coverage in force but the commissioner determines, based on the information available to him, that such requirement of paragraph (a) was not met, then the commissioner shall assess the penalty. If in any taxable year, in whole or in part, a taxpayer does not comply with the requirement of paragraph (a), the commissioner shall retain any amount overpaid by the taxpayer for purposes of making payments described in paragraph (c); provided, however, that the amount retained shall not exceed 50 per cent of the minimum insurance premium for creditable coverage available through the commonwealth health insurance connector for which the individual would have qualified during the previous year. The penalty shall be assessed for each of the months the individual did not meet the requirement of paragraph (a); provided, that any lapse in coverage of 63 days or less shall not be counted in calculating the penalty; and, provided further, that nothing in this paragraph shall be considered to authorize the commissioner to retain any amount for such purposes that otherwise would be paid to a claimant agency or agencies as debts described in clauses (i) to (vii), inclusive, of section 13 of chapter 62D. If the amount retained is insufficient to meet the penalty assessed, the commissioner shall notify the taxpayer of the balance due on the penalty and related interest. The commonwealth shall have all enforcement and collection procedures available under chapter 62C to collect any penalties assessed under this section.

(c) The commissioner shall deposit all penalties assessed under this section that he collects into the Commonwealth Care Trust Fund, established by section 2OOO of chapter 29.

Notes of Decisions
Cited in 9 cases, 2008–2013 · leading case: Thomas More Law Ctr. v. Obama, 651 F.3d 529 (6th Cir. 2011).
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Thomas More Law Ctr. v. Obama, 651 F.3d 529 (6th Cir. 2011). · cites it 2× “See Mass. Gen. Laws Ann. ch. 111M, § 2 (West 2011).”
Finch v. Commonwealth Health Ins. Connector Auth., 946 N.E.2d 1262 (Mass. 2011). · cites it 2× “" G. L. c. 111M, § 2 ( a ). The parties agree that, as a practical matter due to their income level, members of the plaintiff class would not be subject to the penalty.”
Florida Ex Rel. Attorney Gen. v. United States Dep't of Health & Human Servs., 648 F.3d 1235 (11th Cir. 2011). “, Mass. Gen. Laws ch. 111M § 2 (Massachusetts law requiring residents 18 years and older to "obtain and maintain creditable coverage so long as it is deemed affordable”); N.”
Provencal v. Commonwealth Health Ins. Connector Auth., 924 N.E.2d 689 (Mass. 2010). · cites it 4× “" G. L. c. 111M, § 2 ( a ), inserted by St.”
Golchin v. Liberty Mut. Ins., 993 N.E.2d 684 (Mass. 2013). “6, citing G. L. c. 111M, § 2, inserted by St. 2006, c.”
Law v. Griffith, 930 N.E.2d 126 (Mass. 2010). “13 See G. L. c. 111M, § 2 (a) (establishing mandatory health insurance coverage).”
Metro. Prop. & Cas. Ins. v. Blue Cross & Blue Shield of Massachusetts, Inc., 885 N.E.2d 825 (Mass. 2008). “G. L. c. 111M, § 2, inserted by St. 2006, c.”
Provencal v. Commonwealth Health Ins. Connector Auth., 456 Mass. 506 (Mass. 2010). · cites it 4× “” G. L. c. 111M, § 2 (a), inserted by St. 2006, c.”
Thomas More Law Ctr. v. Barack Obama (6th Cir. 2011). “See Mass. Gen. Laws Ann. ch. 111M, § 2 (West 2011).”
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