956 CMR, § 6.04 - Definitions

As used in 956 CMR 6.00, the following terms shall mean:

Adjusted Gross Income - as defined in the Internal Revenue Code § 62.

Appellant - an individual who brings:

(a) a hardship appeal under 956 CMR 6.07; or

(b) an appeal of the denial of a certificate under 956 CMR 6.06.

Assessment - the imposition of the penalty when either:

(a) a Massachusetts resident income tax return is filed, as provided in M.G.L. c. 62C, § 26(a); or

(b) the Commissioner of Revenue issues a deficiency assessment, as provided in M.G.L. c. 62C, § 26(b).

Board - the Board of the Commonwealth Health Insurance Connector Authority, established by M.G.L. c. 176Q, § 2.

Commonwealth Health Insurance Connector Authority or Connector or Authority - the entity established pursuant to M.G.L. c. 176Q, § 2.

Couple - two persons who are married and filed the Massachusetts resident income tax return as persons married filing jointly.

Dependent - as defined in Internal Revenue Code § 152.

Family - shall include any couple or head of household and their dependents.

Head of Household - a person who meets the definition in Internal Revenue Code § 2(b) and who files the Massachusetts resident income tax return as a head of household.

Hardship Appeals - any appeal brought under 956 CMR 6.07 through a from provided by the Department of Revenue in 830 CMR 111M.2.1

Hearing - an administrative, adjudicatory proceeding pursuantto 801 CMR 1.00 to determine the legal rights, duties, benefits or privileges of Appellants.

Individual - a resident of the Commonwealth who files the Massachusetts resident income tax return as an individual or as a married person filing separately .

Minimum Creditable Coverage or Creditable Coverage - As defined in 956 CMR 5.03.

Penalty - the penalty imposed by M.G.L. c. 111M, § 2, for failure to obtain health insurance meeting standards fo rm inimum creditable coverage.

Potential Assessment - the filing of a Massachusetts resident income tax return showing that a penalty is owed, accompanied by the filing of an appeal of that penalty under 956 CMR 6.07(2).

Premium or Premiums - The periodic payment made by a resident for health insurance. The premium does not include any portion of the insurance cost paid by an employer or government agency.

Resident - as defined under M.G.L. c. 111M.

Section 125 Plan - as defined in 956 CMR 4.05.

Notes

956 CMR, § 6.04