qualified employer-sponsored coverage
(1) In general Subject to paragraph (2)), in this paragraph, the term “qualified employer-sponsored coverage” means a group health plan or health insurance coverage offered through an employer— (A) that qualifies as creditable coverage as a group health plan under section 2701(c)(1) of the Public Health Service Act; (B) for which the employer contribution toward any premium for such coverage is at least 40 percent; and (C) that is offered to all individuals in a manner that would be considered a nondiscriminatory eligibility classification for purposes of paragraph (3)(A)(ii) of section 105(h) of the Internal Revenue Code of 1986 (but determined without regard to clause (i) of subparagraph (B) of such paragraph).