minimum essential coverage

(ii)The term “minimum essential coverage” has the meaning given such term by section 5000A(f). (C)For purposes of subparagraph (B)— (i)Except as provided in clause (iii), an employee shall not be treated as eligible for minimum essential coverage if such coverage— (I)consists of an eligible employer-sponsored plan (as defined in), and (II)the employee’s required contribution (within the meaning of section 5000A(e)(1)(B)) with respect to the plan exceeds 9.5 percent of the applicable taxpayer’s household income. (ii)Except as provided in clause (iii), an employee shall not be treated as eligible for minimum essential coverage if such coverage consists of an eligible employer-sponsored plan (as defined in section 5000A(f)(2)) and the plan’s share of the total allowed costs of benefits provided under the plan is less than 60 percent of such costs. (iii)Clauses (i) and (ii) shall not apply if the employee (or any individual described in the last sentence of clause (i)) is covered under the eligible employer-sponsored plan or the grandfathered health plan. (iv)In the case of plan years beginning in any calendar year after 2014, the Secretary shall adjust the 9.5 percent under clause (i)(II) in the same manner as the percentages are adjusted under subsection (b)(3)(A)(ii).

Source

26 USC § 36B(c)(2)(B)(ii)


Scoping language

For purposes of this section
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