Source: https://development.code.dccouncil.us/dc/council/code/sections/47-5101.html
Timestamp: 2019-04-21 06:33:15+00:00

Document:
D.C. Law Library - § 47–5101. Definitions.
Chapter 51. Individual Taxpayer Health Insurance Responsibility Requirement.
(C) An insurance carrier licensed or otherwise authorized to offer minimum essential coverage.
(D) An individual shall not be considered an applicable individual if the individual files a sworn affidavit with his or her District tax return attesting to a lack of minimum essential coverage on the basis of sincerely held religious beliefs during the entire taxable year for which the return was filed.
(3) "Authority" means the District of Columbia Health Benefit Exchange Authority, established by [§ 31-3171.04].
(4) "Chief Financial Officer" means the Chief Financial Officer of the District of Columbia, established by [§ 1-204.24a].
(5) "D.C. HealthCare Alliance" means the program established pursuant to [§ 7-1405].
(6) "Dependent" shall have the same meaning as provided in section 152 of the Internal Revenue Code of 1986 (26 U.S.C. § 152).
(7) "District shared responsibility payment" means the tax penalty incurred by a taxpayer for the failure to have the required minimum essential coverage required by this chapter.
(8) "Federal shared responsibility payment" means the tax penalty incurred by a taxpayer for the failure to have the required minimum essential coverage pursuant to the Patient Protection and Affordable Care Act, approved March 23, 2010 (124 Stat. 119; 42 U.S.C. § 18001, note) and section 5000(A) of the Internal Revenue Code of 1986 (26 U.S.C. § 5000A).
(9) "Immigrant Children's Program" means the program established pursuant to [§ 1-307.03(b)].
(10) "Internal Revenue Code of 1986" means the Internal Revenue Code of 1986, approved October 22, 1986 (100 Stat. 2085; 26 U.S.C. § 1 et seq.).
(C) Health coverage provided under a multiple employer welfare arrangement; provided, that the multiple employer welfare arrangement provided coverage in the District on December 15, 2017, or complies with federal law and regulations applicable to multiple employer welfare arrangements that were in place as of December 15, 2017.
(12) "Multiple employer welfare arrangement" shall have the same meaning as provided in section 3(40) of the Employee Retirement Income Security Act of 1974, approved September 2, 1974 (88 Stat. 833; 29 U.S.C. § 1002(40)).

References: § 47
 § 152
 § 18001
 § 5000
 § 1
 § 1002