MA H4068

Requires employers with 50 or more full-time equivalent employees in Massachusetts who do not offer qualifying group health insurance to pay a "fair share employer contribution" to help cover uncompensated care costs for uninsured residents

Caps the annual fair share employer contribution at $295 per employee, payable as a single payment or in semi-annual or quarterly installments

Excludes employees from the contribution calculation if they have qualifying coverage through a spouse, parent, veteran's plan, Medicare, or disability/retirement plans

Takes effect only if the federal Affordable Care Act employer mandate (26 U.S.C. §4980H) is repealed or the Secretary of Health and Human Services determines it is no longer enforced

Establishes a 60-day appeal process for employers disputing their contribution liability, during which interest, penalties, and fees are suspended and funds cannot be seized from employer bank accounts