• As of July 1, 2007 Massachusetts requires all residents over 18 years of age (with some exceptions) to obtain and maintain health insurance. By December 31, 2007, Massachusetts residents will be required to provide the state with proof of health insurance coverage or face penalties. In 2007, individuals who fail to provide proof of qualifying creditable coverage lose their personal tax exemption when filing state taxes. Starting in 2008, individuals failing to provide proof of qualifying creditable coverage will be fined an amount equal to 50% of premium for the least costly available qualifying health insurance.

People may be exempt from this requirement for religious reasons or if they demonstrate that qualifying coverage is not affordable. For more information on affordability standards, see http://www.mahealthconnector.org/portal/site/connector/.

• The Commonwealth Health Insurance Connector Authority (”The Connector”) is the Massachusetts agency that oversees the state’s new health care reforms. The Connector helps residents find affordable and adequate health coverage through two programs: Commonwealth Choice and Commonwealth Care.