Massachusetts Releases Individual Mandate Penalties for 2025
The Massachusetts Department of Revenue (MA DOR) has released the 2025 penalty schedule for individuals who fail to comply with the requirements under the Massachusetts Health Care Reform Act. The penalties apply only to adults who are deemed able to afford health insurance but who did not enroll in available coverage. Those subject to penalties are: (1) individuals with incomes from 150.1% to 200% of FPL, $25/month ($300/year); (2) those with incomes from 200.1% to 250% of FPL, $49/month ($588/year); (3) those with incomes from 250.1% to 300% of FPL, $73/month ($876/year); (4) those with incomes from 300.1% to 400% of FPL, $113/month ($1,356/year); (5) those with incomes from 400.1% to 500% of FPL, $132/month ($1,584/year); and (6) those with incomes above 500% of FPL, $187/month ($2,244/year). Penalties for married couples who do not comply with the individual mandate rules (with or without children) will equal the sum of individual penalties for each spouse.
Massachusetts Technical Information Release No. 25-1, 02/03/2025