26 CFR 1.5000A-2 - Minimum essential coverage.
(a)In general. Minimum essential coverage means coverage under a government-sponsored program (described in paragraph (b) of this section), an eligible employer-sponsored plan (described in paragraph (c) of this section), a plan in the individual market (described in paragraph (d) of this section), a grandfathered health plan (described in paragraph (e) of this section), or other health benefits coverage (described in paragraph (f) of this section). Minimum essential coverage does not include coverage described in paragraph (g) of this section. All terms defined in this section apply for purposes of this section and § 1.5000A-1 and §§ 1.5000A-3 through 1.5000A-5.
(b)Government-sponsored program -
(1)In general. Except as provided in paragraph (2), government-sponsored program means any of the following:
(i)Medicare. The Medicare program under part A of Title XVIII of the Social Security Act ( 42 U.S.C. 1395c and following sections);
(iv)TRICARE. Medical coverage under chapter 55 of Title 10, U.S.C., including coverage under the TRICARE program;
(v)Veterans programs. The following health care programs under chapter 17 or 18 of Title 38, U.S.C.:
(B) The Civilian Health and Medical Program of the Department of Veterans Affairs (CHAMPVA) authorized under 38 U.S.C. 1781; and
(C) The comprehensive health care program authorized under 38 U.S.C. 1803 and 38 U.S.C. 1821 for certain children of Vietnam Veterans and Veterans of covered service in Korea who are suffering from spina bifida.
(vi)Peace Corp program. A health plan under section 2504(e) of Title 22, U.S.C. (relating to Peace Corps volunteers); and
(vii)Nonappropriated Fund Health Benefits Program. The Nonappropriated Fund Health Benefits Program of the Department of Defense, established under section 349 of the National Defense Authorization Act for Fiscal Year 1995 ( Pub. L. 103-337; 10 U.S.C. 1587 note).
(2)Certain health care coverage not minimum essential coverage under a government-sponsored program. Government-sponsored program does not mean any of the following:
(vi) Coverage authorized under section 1115(a) of the Social Security Act ( 42 U.S.C. 1315(a));
(vii) Coverage under section 1079(a), 1086(c)(1), or 1086(d)(1) of title 10, U.S.C., that is solely limited to space available care in a facility of the uniformed services for individuals excluded from TRICARE coverage for care from private sector providers; and
(viii) Coverage under sections 1074a and 1074b of title 10, U.S.C., for an injury, illness, or disease incurred or aggravated in the line of duty for individuals who are not on active duty.
(c)Eligible employer-sponsored plan -
(1)In general. Eligible employer-sponsored plan means, with respect to any employee:
(2)Government-sponsored program generally not an eligible employer-sponsored plan. Except for the program identified in paragraph (b)(1)(vii) of this section, a government-sponsored program described in paragraph (b) of this section is not an eligible employer-sponsored plan.
(d)Plan in the individual market -
(1)In general. Plan in the individual market means health insurance coverage offered to individuals in the individual market within a state, other than short-term limited duration insurance within the meaning of section 2791(b)(5) of the Public Health Service Act ( 42 U.S.C. 300gg-91(b)(5)).
(2)Qualified health plan offered by an Exchange. A qualified health plan offered by an Exchange is a plan in the individual market. If a territory of the United States elects to establish an Exchange under section 1323(a)(1) and (b) of the Affordable Care Act ( 42 U.S.C. 18043(a)(1), (b)), a qualified health plan offered by that Exchange is a plan in the individual market.
(f)Other coverage that qualifies as minimum essential coverage. Minimum essential coverage includes any plan or arrangement recognized by the Secretary of Health and Human Services, in coordination with the Secretary of the Treasury, as minimum essential coverage.
(g)Excepted benefits not minimum essential coverage. Minimum essential coverage does not include any coverage that consists solely of excepted benefits described in section 2791(c)(1), (c)(2), (c)(3), or (c)(4) of the Public Health Service Act ( 42 U.S.C. 300gg-91(c)).
- 26 CFR 1.5000A-3 — Exempt Individuals.
- 26 CFR 301.6056-1 — Rules Relating to Reporting by Applicable Large Employers on Health Insurance Coverage Offered Under Employer-Sponsored Plans.
- 26 CFR 1.5000A-1 — Maintenance of Minimum Essential Coverage and Liability for the Shared Responsibility Payment.
- 26 CFR 1.5000A-0 — Table of Contents.