MN HF3511

Commissioner of Revenue shall make compensatory payments to individuals who did not receive federal form 1095-A from MNsure by February 1, 2016

Payment amount equals $10 per calendar day from February 2, 2016 until the earlier of the form issuance date or April 19, 2016

If form not issued by April 18, 2016, payment increases to $50 per calendar day from April 19, 2016 until issuance date

Eligible individuals may receive reimbursement for any federal income tax penalties under Internal Revenue Code section 6651 and Minnesota penalties under statute 289A.60

Individuals who participated in MNsure in 2015 must apply for compensation by December 31, 2016 using forms prescribed by the commissioner

General fund appropriated to commissioner in fiscal year 2017 for compensation payments, with MNsure account reimbursing the general fund quarterly