This report, required by Section 30 of Chapter 258 of the Acts of 2014, describes the continuum of care for substance use disorder (SUD) treatment in Massachusetts, evaluates coverage for those services across payers, including commercial health insurance, MassHealth and the Department of Public Health’s Bureau of Substance Addiction Services (BSAS). The report further examines the accessibility of SUD services based on provider availability and provides a description of specific potential barriers to treatment access.