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 for minimum 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.