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<p class="MsoNormal" style="margin-left:.5in"><span style="font-size:12.0pt;font-family:&quot;Times New Roman&quot;,serif"><img width="335" height="84" style="width:3.4895in;height:.875in" id="Picture_x0020_1" src="cid:image001.png@01D6E352.583E4E30" alt="A picture containing text, sign

Description automatically generated"></span><span style="font-size:12.0pt;font-family:&quot;Times New Roman&quot;,serif"><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:.5in"><span style="font-size:12.0pt;font-family:&quot;Times New Roman&quot;,serif"><o:p>&nbsp;</o:p></span></p>
<p class="MsoNormal" style="margin-left:.5in"><span style="font-size:12.0pt;font-family:&quot;Times New Roman&quot;,serif">The Rhode Island Division of Taxation last month posted, as final, a regulation involving Rhode Island&#8217;s health insurance mandate.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:.5in"><span style="font-size:12.0pt;font-family:&quot;Times New Roman&quot;,serif"><o:p>&nbsp;</o:p></span></p>
<p class="MsoNormal" style="margin-left:.5in"><span style="font-size:12.0pt;font-family:&quot;Times New Roman&quot;,serif">In developing that regulation, the Division received a number of public comments. Those comments -- and the Division&#8217;s responses -- are now posted
 on the Division&#8217;s &#8220;Health Insurance Mandate&#8221; webpage.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:.5in"><span style="font-size:12.0pt;font-family:&quot;Times New Roman&quot;,serif"><o:p>&nbsp;</o:p></span></p>
<p class="MsoNormal" style="margin-left:.5in"><span style="font-size:12.0pt;font-family:&quot;Times New Roman&quot;,serif">To view the comments and responses, please use the following link:<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:.5in"><span style="font-size:12.0pt;font-family:&quot;Times New Roman&quot;,serif"><a href="http://www.tax.ri.gov/healthcoveragemandate/Mandate%20Regulation%20Comment%20Responses%20-%20Taxation.pdf">http://www.tax.ri.gov/healthcoveragemandate/Mandate%20Regulation%20Comment%20Responses%20-%20Taxation.pdf</a><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:.5in"><span style="font-size:12.0pt;font-family:&quot;Times New Roman&quot;,serif"><o:p>&nbsp;</o:p></span></p>
<p class="MsoNormal" style="margin-left:.5in"><span style="font-size:12.0pt;font-family:&quot;Times New Roman&quot;,serif">To view the webpage, please use the following link:<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:.5in"><span style="font-size:12.0pt;font-family:&quot;Times New Roman&quot;,serif"><a href="http://www.tax.ri.gov/healthcoveragemandate/index.php">http://www.tax.ri.gov/healthcoveragemandate/index.php</a><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:.5in"><span style="font-size:12.0pt;font-family:&quot;Times New Roman&quot;,serif"><o:p>&nbsp;</o:p></span></p>
<p class="MsoNormal" style="margin-left:.5in"><span style="font-size:12.0pt;font-family:&quot;Times New Roman&quot;,serif">Thank you.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:&quot;Verdana&quot;,sans-serif"><o:p>&nbsp;</o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:&quot;Verdana&quot;,sans-serif"><o:p>&nbsp;</o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:&quot;Verdana&quot;,sans-serif"><o:p>&nbsp;</o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:&quot;Verdana&quot;,sans-serif;font-variant:small-caps;color:#4472C4">Neil Downing<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:8.0pt;font-family:&quot;Verdana&quot;,sans-serif;font-variant:small-caps">Chief Revenue Agent<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:8.0pt;font-family:&quot;Verdana&quot;,sans-serif;font-variant:small-caps">Rhode Island Division of Taxation<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:8.0pt;font-family:&quot;Verdana&quot;,sans-serif;font-variant:small-caps">One Capitol Hill<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:8.0pt;font-family:&quot;Verdana&quot;,sans-serif;font-variant:small-caps">Providence, R.I. 02908<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:&quot;Verdana&quot;,sans-serif"><o:p>&nbsp;</o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:&quot;Verdana&quot;,sans-serif"><a href="mailto:Neil.Downing@tax.ri.gov">Neil.Downing@tax.ri.gov</a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:&quot;Verdana&quot;,sans-serif;font-variant:small-caps">(401) 574-8115</span><o:p></o:p></p>
<p class="MsoNormal"><o:p>&nbsp;</o:p></p>
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