qualified health insurance

(1) In general The term “qualified health insurance” means any of the following: (A) Coverage under a COBRA continuation provision (as defined in section 9832(d)(1) ). (B) State-based continuation coverage provided by the State under a State law that requires such coverage. (C) Coverage offered through a qualified State high risk pool (as defined in section 2744(c)(2) of the Public Health Service Act). (D) Coverage under a health insurance program offered for State employees. (E) Coverage under a State-based health insurance program that is comparable to the health insurance program offered for State employees. (F) Coverage through an arrangement entered into by a State and— (i) a group health plan (including such a plan which is a multiemployer plan as defined in section 3(37) of the Employee Retirement Income Security Act of 1974), (ii) an issuer of health insurance coverage, (iii) an administrator, or (iv) an employer. (G) Coverage offered through a State arrangement with a private sector health care coverage purchasing pool. (H) Coverage under a State-operated health plan that does not receive any Federal financial participation. (I) Coverage under a group health plan that is available through the employment of the eligible individual’s spouse. (J) In the case of any eligible individual and such individual’s qualifying family members, coverage under individual health insurance (other than coverage enrolled in through an Exchange established under the Patient Protection and Affordable Care Act). For purposes of this subparagraph, the term “individual health insurance” means any insurance which constitutes medical care offered to individuals other than in connection with a group health plan and does not include Federal- or State-based health insurance coverage. (K) Coverage under an employee benefit plan funded by a voluntary employees’ beneficiary association (as defined in section 501(c)(9) ) established pursuant to an order of a bankruptcy court, or by agreement with an authorized representative, as provided in section 1114 of title 11 , United States Code.


26 USC § 35(e)(1)

Scoping language

For purposes of this subparagraph
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