eligible employer-sponsored plan

(2)The term “eligible employer-sponsored plan” means, with respect to any employee, a group health plan or group health insurance coverage offered by an employer to the employee which is— (A)a governmental plan (within the meaning of section 2791(d)(8) of the Public Health Service Act), or (B)any other plan or coverage offered in the small or large group market within a State.


26 USC § 5000A(f)(2)

Scoping language

For purposes of this section
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