Skip to main content

Currently Skimming:


Pages 66-71

The Chapter Skim interface presents what we've algorithmically identified as the most significant single chunk of text within every page in the chapter.
Select key terms on the right to highlight them within pages of the chapter.


From page 66...
... 66 APPENDIX B AFFORDABLE CARE ACT 26 USC § 5000A - REQUIREMENT TO MAINTAIN MINIMUM ESSENTIAL COVERAGE (a) Requirement to maintain minimum essential coverage An applicable individual shall for each month beginning after 2013 ensure that the individual, and any dependent of the individual who is an applicable individual, is covered under minimum essential coverage for such month.
From page 67...
... 67 (ii) 300 percent of the applicable dollar amount (determined without regard to paragraph (3)
From page 68...
... 68 (ii) any amount of interest received or accrued by the taxpayer during the taxable year which is exempt from tax.
From page 69...
... 69 Any applicable individual for any month if the applicable individual's required contribution (determined on an annual basis) for coverage for the month exceeds 8 percent of such individual's household income for the taxable year described in section 1412(b)
From page 70...
... 70 (i) the length of a continuous period shall be determined without regard to the calendar years in which months in such period occur, (ii)
From page 71...
... 71 The term "eligible employer-sponsored plan" means, with respect to any employee, a group health plan or group health insurance coverage offered by an employer to the employee which is -- (A) a governmental plan (within the meaning of section 2791(d)

Key Terms



This material may be derived from roughly machine-read images, and so is provided only to facilitate research.
More information on Chapter Skim is available.