eligible coverage month

(1) In general The term “eligible coverage month” means any month if— (A) as of the first day of such month, the taxpayer— (i) is an eligible individual, (ii) is covered by qualified health insurance, the premium for which is paid by the taxpayer, (iii) does not have other specified coverage, and (iv) is not imprisoned under Federal, State, or local authority, and (B) such month begins more than 90 days after the date of the enactment of the Trade Act of 2002, and before January 1, 2021 .

Source

26 USC § 35(b)(1)


Scoping language

For purposes of this section
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