How much is the tax penalty for not having health insurance in ma?

See the PDF of the bill here: http://edlabor.house.gov/documents/111/pdf/publications/AAHCA-BillText-071409.pdf Go to Section 301 (page 143) and Section 401 (page 167) for your answer. From the quick glimpse I took, 2.5% of gross income. The tax is obviously another extension of the IRS. ;-(