Indian defined in title I of the Patient Protection and Affordable Care Act

(a) Definition of Indian Section 1304 of the Patient Protection and Affordable Care Act (42 U.S.C. 18024) is amended by adding at the end the following: (f) Indian In this title: (1) In general The term Indian means— (A) an Indian, a California Indian, or an Urban Indian (as those terms are defined in section 4 of the Indian Health Care Improvement Act (25 U.S.C. 1603)); or (B) an individual who is of Indian descent and a member of an Indian community served by a local facility or program of the Indian Health Service. (2) Inclusions The term Indian includes the following individuals: (A) A member of a federally recognized Indian Tribe. (B) A resident of an urban center who meets 1 or more of the following criteria: (i) A member of a Tribe, band, or other organized group of Indians, including those Tribes, bands, or groups terminated since 1940 and those recognized as of the date of enactment of the Health Equity and Accountability Act of 2026 or later by the State in which they reside, or being a descendant, in the first or second degree, of any such member. (ii) An Eskimo or Aleut or other Alaska Native. (iii) An individual who is determined to be an Indian under regulations promulgated by the Secretary. (C) An individual who is considered by the Secretary of the Interior to be an Indian for any purpose. (D) An individual who is considered by the Secretary to be an Indian for purposes of eligibility for services provided by the Indian Health Service, including as a California Indian, Eskimo, Aleut, or other Alaska Native.. (b) Conforming amendments (1) Affordable choices of health benefit plans Section 1311(c)(6)(D) of the Patient Protection and Affordable Care Act (42 U.S.C. 18031(c)(6)(D)) is amended by striking (as defined in section 4 of the Indian Health Care Improvement Act). (2) Reduced cost-sharing for individuals enrolling in qualified health plans Section 1402(d) of the Patient Protection and Affordable Care Act (42 U.S.C. 18071(d)) is amended— (A) in paragraph (1), in the matter preceding subparagraph (A), by striking (as defined in section 4(d) of the Indian Self-Determination and Education Assistance Act (25 U.S.C. 450b(d))); and (B) in paragraph (2), in the matter preceding subparagraph (A), by striking (as so defined). (3) Exemption from penalty for not maintaining minimum essential coverage Section 5000A(e) of the Internal Revenue Code of 1986 is amended by striking paragraph (3) and inserting the following: (3) Indians Any applicable individual who is an Indian (as defined in section 1304(f) of the Patient Protection and Affordable Care Act).. (c) Effective date of IRC amendment The amendment made by subsection (b)(3) shall apply to taxable years beginning after the date of the enactment of this Act.