BOSTON (AP) — Massachusetts finds itself in a unique position as states across the country gear up to launch new insurance marketplaces under President Barack Obama’s Affordable Care Act.

Massachusetts created the blueprint for the marketplaces when it passed its landmark 2006 health care law.

But the state and federal laws aren’t mirror images and that means plenty of work trying to mesh the two.

State officials say Massachusetts could reap hundreds of millions of dollars under the law.

But the federal law means some smaller employers and individuals will likely end up paying more for coverage. It could also cause headaches for those deemed able to afford health care but who decide not to.

Both the state and federal laws have individual mandates that levy tax penalties on those uninsured.

Copyright 2013 The Associated Press. All rights reserved. This material may not be published, broadcast, rewritten or redistributed.

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