Cal. Code Regs. Tit. 18, § 26000.61023 - Short Coverage Gaps

(a) An applicable individual is an exempt individual for a month the last day of which is included in a short coverage gap.

(b) If the applicable individual does not have minimum essential coverage for a continuous period of more than three months, none of the months included in the continuous period are treated as included in a short coverage gap.

(c) If a calendar year includes more than one short coverage gap, the exemption provided by this subsection only applies to the earliest short coverage gap.

(1) Except as provided in paragraph (2), the number of months included in a continuous period is determined without regard to the calendar years in which months included in that period occur. For purposes of this section, a continuous period begins no earlier than January 1, 2020.

(2) If an applicable individual does not have minimum essential coverage for a continuous period that begins in one taxable year and ends in the next, for purposes of applying this subsection to the first taxable year, the months in the second taxable year included in the continuous period are disregarded. For purposes of applying this section to the second taxable year, the months in the first taxable year included in the continuous period are taken into account.

Notes

Cal. Code Regs. Tit. 18, § 26000.61023

1. New section filed 12-17-2020; operative 12-17-2020. Submitted to OAL for filing and printing only pursuant to Revenue and Taxation Code section 61030(c) (Register 2020, No. 51).

Note: Authority cited: Sections 61023 and 61030, Revenue and Taxation Code. Reference: Section 61023, Revenue and Taxation Code.

1. New section filed 12-17-2020; operative 12/17/2020. Submitted to OAL for filing and printing only pursuant to Revenue and Taxation Code section 61030(c) (Register 2020, No. 51).