California Code of Regulations › Title 10 - Investment › Chapter 12 - California Health Benefit Exchange › Article 13 - Hardship and Religious Conscience Exemptions Process Through the Exchange › Section 6918 - Verification Process Related to Eligibility for Exemptions Through the Exchange

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) The
				Exchange shall verify or obtain information as provided in this section in
				order to determine that an applicant is eligible for an exemption.
(b) For any applicant who requests an
				exemption based on religious conscience, the Exchange shall verify that the
				applicant meets the standards specified in Section
				6914(b) in
				accordance with the following process:
(1) The
				Exchange shall accept a copy of an approved IRS Form 4029 ("Application for
				Exemption from Social Security and Medicare Taxes and Waiver of Benefits") with
				required signatures that reflects that the applicant is exempt from Social
				Security and Medicare taxes under Section
				1402(g)(1) of the
				Internal Revenue Code (26
				USC §
											1402(g)(1))
				without further verification.
(2)
				Except as specified in paragraphs (3), (4) and (5) of this subdivision, the
				Exchange shall accept the applicant's attestation of membership in a religious
				sect or division if the Exchange obtains the information necessary to verify
				that the religious sect or division to which the applicant attests membership
				is recognized by the Social Security Administration as an approved religious
				sect or division under Section
				1402(g)(1) of the
				Internal Revenue Code (26
				USC §
											1402(g)(1)).
(3) Except as specified in paragraph (4) of
				this subdivision:
(A) The Exchange shall
				accept the applicant's attestation that the applicant is a member of a
				religious sect or division described in Section
				6914(b)(1)(B) and
				that the individual has not received medical health services, as specified in
				Section 6914(b)(1)(B),
				during the preceding taxable year; and
(B) The applicant shall provide documentation
				to the Exchange to demonstrate that such religious sect or division relies
				solely on a religious method of healing and that the acceptance of medical
				health services would be inconsistent with the religious beliefs of the
				applicant.
(4) If
				information provided by an applicant regarding the applicant's religious sect
				or division described in Section
				6914(b)(1)(B) or
				the applicant's membership in such religious sect or division is not reasonably
				compatible with other information provided by the individual or in the
				Exchange's records, or if the Exchange is unable to verify the applicant's
				religious sect or division as specified in paragraph (2) of this subdivision,
				the Exchange shall follow the inconsistency procedures specified in subdivision
				(d) of this section.
(5) Except as
				specified in paragraphs (1) and (3) of this subdivision, if an applicant
				attests to membership in a religious sect or division that cannot be verified
				by the Exchange as an approved religious sect or division under Section
				1402(g)(1) of the
				Internal Revenue Code (26
				USC §
											1402(g)(1)), the
				Exchange shall provide the applicant with information regarding how the
				applicant's religious sect or division can pursue recognition under Section
				1402(g)(1) of the
				Internal Revenue Code (26
				USC §
											1402(g)(1)). The
				Exchange shall determine the applicant ineligible for this exemption until the
				Exchange obtains information indicating that the religious sect or division has
				been approved.