Definitions

In this Act: (1) CHIP program The term CHIP program means a State plan for child health assistance under title XXI of the Social Security Act (42 U.S.C. 1397aa et seq.), including any waiver of such a plan. (2) Exchange The term Exchange means an American Health Benefit Exchange established under subtitle D of title I of the Patient Protection and Affordable Care Act (42 U.S.C. 18021 et seq.). (3) Family size The term family size has the meaning given such term in section 36B(d) of the Internal Revenue Code of 1986. (4) Group health plan The term group health plan has the meaning given such term in section 5000(b)(1) of the Internal Revenue Code of 1986. (5) Household income The term household income has the meaning given such term in section 36B(d) of the Internal Revenue Code of 1986. (6) Household member The term household member means the taxpayer, the taxpayer’s spouse, and any dependent of the taxpayer. (7) Insurance affordability program The term insurance affordability program means any of the following: (A) A Medicaid program. (B) A CHIP program. (C) The program under title I of the Patient Protection and Affordable Care Act (42 U.S.C. 18001 et seq.) for the enrollment in qualified health plans offered through an Exchange, including the premium tax credits under section 36B of the Internal Revenue Code of 1986, cost-sharing reductions under section 1402 of the Patient Protection and Affordable Care Act (42 U.S.C. 18071), and the advance payment of such credits and reductions under section 1412(a)(3) of the Patient Protection and Affordable Care Act (42 U.S.C. 18082(a)(3)). (D) A State basic health program under section 1331 of the Patient Protection and Affordable Care Act (42 U.S.C. 18051). (E) Any other Federal, State, or local program that provides assistance for some or all of the cost of minimum essential coverage and requires eligibility for such program to be based in whole or in part on income, including such a program carried out through a waiver under section 1332 of the Patient Protection and Affordable Care Act (42 U.S.C. 18052) or a State program supplementing the advanced payment of tax credits and cost-sharing reductions under section 1412(a)(3) of such Act (42 U.S.C. 18082(a)(3)). (8) Medicaid program The term Medicaid program means a State plan for medical assistance under title XIX of the Social Security Act (42 U.S.C. 1396 et seq.), including any waiver of such a plan. (9) Minimum essential coverage The term minimum essential coverage has the meaning given such term in section 5000A(f) of the Internal Revenue Code of 1986. (10) Modified adjusted gross income The term modified adjusted gross income has the meaning given such term in section 36B(d)(2)(B) of the Internal Revenue Code of 1986. (11) Net premium The term net premium, with respect to a health plan or other form of minimum essential coverage— (A) except as provided in subparagraph (B), means the payment from or on behalf of an individual required to enroll in such plan or coverage, after application of the premium tax credit under section 36B of the Internal Revenue Code of 1986, the advance payment of such credit under section 1412(a)(3) of the Patient Protection and Affordable Care Act (42 U.S.C. 18082(a)(3)), and any other assistance provided by an insurance affordability program; and (B) does not include any amounts described in section 36B(b)(3)(D) of the Internal Revenue Code of 1986 or section 1303(b)(2) of the Patient Protection and Affordable Care Act (42 U.S.C. 18023(b)(2)). (12) Poverty line The term poverty line has the meaning given such term in section 36B(d)(3) of the Internal Revenue Code of 1986. (13) Qualified health plan The term qualified health plan has the meaning given such term in section 1301(a) of the Patient Protection and Affordable Care Act (42 U.S.C. 18021(a)). (14) Relevant return information The term relevant return information means, with respect to a taxpayer, any return information, as defined in section 6103(b)(2) of the Internal Revenue Code of 1986, which may be relevant, as determined by the Secretary of the Treasury in consultation with the Secretary of Health and Human Services, with respect to— (A) determining, or facilitating determination of, the eligibility of any household member of the taxpayer for any insurance affordability program, either directly or through enabling access to additional information potentially relevant to such eligibility; or (B) enrolling, or facilitating the enrollment of, such individual in minimum essential coverage. (15) Single, streamlined application The term single, streamlined application means the form described in section 1413(b)(1)(A) of the Patient Protection and Affordable Care Act (42 U.S.C. 18083(b)(1)(A)). (16) Tax return preparer The term tax return preparer has the meaning given such term in section 7701(a)(36) of the Internal Revenue Code of 1986. (17) Zero net premium The term zero net premium, with respect to a health plan or other form of minimum essential coverage, means a net premium of $0.00 for such plan or coverage.