956 CMR, § 6.02
The purpose of 956 CMR 6.00 is to implement the provisions of M.G.L. chs. 111M, 118H, and 176Q, pertaining to how state agencies, and Massachusetts residents will determine whether health insurance is affordable so that individuals who have not purchased health insurance may then determine whether they are obligated to pay a penalty pursuant to M.G.L. c. 111M, § 2. In general, if an individual is deemed able to afford to purchase insurance in accordance with 956 CMR 6.00 and does not do so, that individual will be assessed the appropriate penalty by the Massachusetts Department of Revenue. Individuals who can demonstrate that no Connector health plans are affordable for them under the standards set pursuant to 956 CMR 6.00 may seek a certificate that the penalty should not be assessed. At the same time, the Connector will implement, through 956 CMR 6.00, an appeal process that will set standards allowingresidents to claim that a penalty should not be assessed because of financial hardship that prevented them from purchasing coverage. 956 CMR 6.00 arises out of the health care reform enactments in St. 2006, ch. 58 which provide for an individual mandate designed to encourage Massachusetts residents to purchase health insurance.
956 CMR, § 6.02