Cal. Code Regs. Tit. 18, § 26000.61000 - Individual Shared Responsibility Penalty - Definitions
(a) "Age 18" means an individual who attains
the age of 18 on the anniversary of the date when the individual was
born.
(b) "Annual premium" means
the amount an applicable individual would pay during the calendar year for
minimum essential coverage.
(c)
"Annualized required contribution" means the required contribution for the
part-year period times a fraction, the numerator of which is 12 and the
denominator of which is the number of months in the part-year period during the
responsible individual's taxable year. Only full calendar months are included
in this computation.
(d)
"Applicable dependent" has the same meaning as defined in section
100710 of
the Government Code.
(e)
"Applicable dollar amount" has the same meaning as defined in subdivision (c)
of section
61015
of the Revenue and Taxation Code.
(f) "Applicable entity" has the same meaning
as defined in section
61000
of the Revenue and Taxation Code.
(g) "Applicable household income" has the
same meaning as defined in section
61000
of the Revenue and Taxation Code.
(h) "Applicable household member" means the
responsible individual, the responsible individual's applicable spouse, or one
of the responsible individual's applicable dependents.
(i) "Applicable household members" has the
same meaning as defined in section
61000
of the Revenue and Taxation Code.
(j) "Applicable individual" has the same
meaning as defined in section
100710 of
the Government Code.
(k)
"Applicable spouse" has the same meaning as defined in section
100710 of
the Government Code.
(l) "Carrier
licensed or otherwise authorized to offer health coverage" has the same meaning
as defined in section
100501(c)
of the Government Code.
(m)
"Dependent" has the same meaning as defined in section
17056
of the Revenue and Taxation Code.
(n) "Electronic technology" includes, but is
not limited to, the Internet, cloud computing, or an electronic information
delivery system.
(o)
"Employment-based health plan or eligible employer-sponsored plan" has the same
meaning as "eligible employer-sponsored plan" as that term is defined in
section 1.5000 A-2(c) of Title 26 of the Code of Federal Regulations.
(p) "Exempt individual" means an individual
who is not subject to the Minimum Essential Coverage Individual Mandate under
section
100705(c)
of the Government Code or is not subject to the penalty prescribed by section
61010
of the Revenue and Taxation Code pursuant to section
61020
or
61023
of the Revenue and Taxation Code.
(q) "Exchange" means the California Health
Benefit Exchange, also known as Covered California, established pursuant to
Title 22 (commencing with Section 100500) of the Government Code.
(r) "Federal shared responsibility penalty"
means the payment imposed under Section
5000 A of the Internal Revenue
Code as of December 15, 2017.
(s)
"Filing threshold" means the amounts specified in Section
18501(a)(1), (2),
and (3) of the Revenue and Taxation
Code.
(t) "Qualified health plan"
has the same meaning as that term is defined in section
61000
of the Revenue and Taxation Code.
(u) "Health reimbursement arrangement" means
an arrangement that is funded solely by an employer and that reimburses an
applicable individual for medical care expenses (as defined under section
213(d) of the Internal Revenue Code) incurred by any applicable household
members up to a maximum dollar amount for a coverage period.
(v) "Lowest cost bronze plan" is the least
expensive health plan that offers a "bronze level" of coverage, as defined in
section
1367.008
of the Health and Safety Code and section
10112.295
of the Insurance Code.
(w) "Lowest
cost family coverage" means the least expensive employment-based health plan
offered to the applicable individual for that individual's applicable household
members' health coverage that qualifies as minimum essential
coverage.
(x) "Lowest cost
self-only coverage" means the least expensive employment-based health plan
offered only to the applicable individual for that applicable individual's
health coverage that qualifies as minimum essential coverage.
(y) "Minimum essential coverage" has the same
meaning as defined in Government Code section
100710(g).
(z) "Month" means calendar month.
(aa) "Penalty" means the Individual Shared
Responsibility Penalty imposed pursuant to Section
61010
of the Revenue and Taxation Code.
(bb) "Plan year" means the eligible
employer-sponsored plan's regular 12-month coverage period, or for a new
employee or an individual who enrolls during a special enrollment period, the
remainder of a 12-month coverage period.
(cc) "Required contribution" has the same
meaning as defined in section
61020(a)(2)
of the Revenue and Taxation Code.
(dd) "Responsible individual" has the same
meaning as defined in section
61000
of the Revenue and Taxation Code.
(ee) "Short coverage gap" means a continuous
period of three months or less in which the individual is not covered under
minimum essential coverage.
(ff)
"Technology constraints" means an inability of the tax preparation software
used by an applicable entity to electronically file the return required by
subdivision (b) of section
61005
of the Revenue and Taxation Code as a result of the complex nature of the
return or inadequacy of the software.
(gg) "Wellness program" has the same meaning
as defined in section 54.9802-1(f) of Title 26 of the Code of Federal
Regulations, as of December 15, 2017.
Notes
Note: Authority cited: Section 61030, Revenue and Taxation Code. Reference: Section 61000, Revenue and Taxation Code.
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