The act requires each individual filing a Vermont income tax return to indicate whether the individual maintained minimum essential coverage in accordance with Vermont’s individual mandate for the entire taxable year or was exempt from the coverage requirement. The act establishes in Vermont law certain consumer protections for health insurance plans that are currently in place pursuant to federal law: a prohibition on preexisting condition exclusions, the setting of annual limitations on cost sharing, a ban on annual and lifetime limits on the dollar amount of essential health benefits, a prohibition on cost sharing for certain preventive services, and a requirement that major medical health insurance plans cover an insured’s adult child up to 26 years of age. The act allows an association health plan that provided coverage for the 2019 plan year to be renewed for coverage of existing association employer members for subsequent plan years to the extent allowed under federal law, but not to enroll any new employer members for coverage after the 2019 plan year. It prohibits any new association health plans from being offered or issued for plan years 2020 and after.