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Individual Mandate Reporting for Employers with Employees in specific cities or states
March 31, 2024 - April 1, 2024
| Employers with Employees in CA, NJ, and RI | Employers must provide IRS Forms 1095-B/1095-Cs to the state’s Franchise Tax Board or Division of Taxation | CA: Subject to a $50 penalty per individual NJ: Subject to a $50 penalty per individual, going up to a maximum of $50,000. RI: No Penalty listed |