Requires commercial insurers to provide written statements verifying that a health plan provides creditable coverage to both the insured and the Commissioner of Revenue.

Requires family policies to extend coverage to children up to 26 years of age or for 2 years after "loss of dependent status," whichever occurs first.

Provides that Blue Cross plans may only offer policies to employers if the insurance is offered to all full-time employees. The employer must offer to cover the same premium contribution percentage for each employee but may allow greater contribution percentages to lower paid employees and separate percentages for employees with collective bargaining agreements.

Requires commercial insurers to provide written statements verifying that a health plan provides creditable coverage to both the insured and the Commissioner of Revenue.

Requires family policies to extend coverage to children up to 26 years of age or for 2 years after "loss of dependent status," whichever occurs first.

Requires family policies to extend coverage to children up to 26 years of age or for 2 years after "loss of dependent status," whichever occurs first.

Authorizes the attorney general to enforce the cafeteria plan regulations of employer sponsored health insurance provisions.

Establishes the requirement that all employers with more than 10 employees must maintain a "Section 125" cafeteria plan to give employees access to pre-tax health insurance payments.

Provides definitions for General Law chapter 151F, which requires employers with 11 or more employees to maintain a "cafeteria plan" to provide health benefits to workers.

Creates the Fair Share Contribution, to be paid by employers who do not provide or make a reasonable contribution to health insurance for their employees. The contribution requirement applies to employers with 11 or more employees and is capped at $295 annually per employee.