Code of Federal Regulations · Section
§ 156.600 — The Definition Of Minimum Essential Coverage
45 C.F.R. § 156.600
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The term minimum essential coverage has the same meaning as provided in section 5000A(f) of the Code and its implementing regulations for purposes of this subpart.
Authorizing Statute
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Refundable credit for coverage under a qualified health plan26 U.S.C. § 36B