Rules and Regulations Pertaining to HealthSource RI (220-RICR-90-00-1)

Regulation Authority :

R.I. Gen. Laws § 44-30-101
R.I. Gen. Laws § 42-157-11
R.I. Gen. Laws § 42-157-14

Purpose and Reason :

The Health Benefits Exchange ("Exchange") is proposing to amend the Rules and Regulations Pertaining to HealthSource RI, which establish the eligibility requirements for enrollment in a Qualified Health Plan, premium tax credits and cost sharing reductions, operation of a SHOP Exchange, and establishment of a trust to facilitate the collection and payment of premiums to qualified health plan issuers, among other requirements.

The proposed amendment permits an individual to claim a hardship exemption on their State tax return without obtaining an exemption number from the Exchange if, due to the direct impact of COVID-19, the individual lost minimum essential coverage in 2020 and suffered a hardship with respect to the capability to obtain health coverage during subsequent months in 2020. This exemption may be claimed on a tax return for the 2020 tax year only, and only for the months of April through December 2020.

The proposed amendment is in support of the Exchange’s COVID-19 mitigation efforts. By permitting individuals to claim the exemption established by 220-RICR-90-00-1(11)(B)(6) directly on their tax return without applying for a general hardship exemption through the Exchange, it will increase flexibility and decrease burdens for eligible individuals affected by the COVID-19 pandemic.