STATE EMPLOYEES
RETIREMENT COMMISSION
COMPTROLLER'S SEAL STATE OF CONNECTICUT 55 ELM STREET
HARTFORD, CONNECTICUT
06106-1775
TELEPHONE: (860) 702-3480
TELEFAX:(860) 702-3489
MEDICAL EXAMINING BOARD
for DISABILITY RETIREMENT
HEALTH CARE COST
CONTAINMENT COMMITTEE
STATE OF CONNECTICUT
RETIREMENT AND BENEFIT SERVICES DIVISION
OFFICE OF THE STATE COMPTROLLER

RETIREMENT & BENEFIT SERVICES DIVISION MEMORANDUM

January 31, 2008

TO THE HEADS OF ALL STATE AGENCIES

ATTENTION:    Personnel and Payroll Officers, Business Managers
SUBJECT:    State of Massachusetts form MA 1099-HC

On July 1, 2007, the Massachusetts Health Care Reform Act went into effect. This law states that Massachusetts residents age 18 and over must have health insurance. In order to qualify for a 2007 personal state tax exemption, adults must prove they had health insurance coverage in place by December 1, 2007. Form MA 1099-HC is proof from the health plan that the covered person and their dependents, if applicable, were covered under a 2007 medical plan. The State of Connecticut as an employer has no obligations under the Massachusetts Health Care Reform Act.

The States' health plan carriers are mailing the form MA 1099-HC to state employees and retirees who reside in Massachusetts and are enrolled in the States' health plans. The carriers are mailing the form to the employee's address on file in CORE-CT. If the employee does not receive the form 1099-HC by February 8th, the employee should contact the health plan directly to obtain the form.

Employees residing in Massachusetts who have questions regarding the Massachusetts law and its tax effects should be referred to www.mass.gov and instructed to click on "Health Care Reform How it affects YOU", or advised to consult a personal tax advisor.

Yours truly,

NANCY WYMAN, STATE COMPTROLLER

BY:

Thomas Woodruff, Ph.D
Director

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