poverty line

(A)The term “poverty line” has the meaning given that term in section 2110(c)(5) of the Social Security Act (). (B)In the case of any qualified health plan offered through an Exchange for coverage during a taxable year beginning in a calendar year, the poverty line used shall be the most recently published poverty line as of the 1st day of the regular enrollment period for coverage during such calendar year. (e)


26 USC § 36B(d)(3)(A)

Scoping language

For purposes of this section
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