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 6910 - Definitions and General Requirements

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) For purposes of this article, the
				following terms shall have the following meanings:
(1) "Applicant" means an individual who is
				seeking an exemption from the Minimum Essential Coverage Individual Mandate
				established in Title 24 of the Government Code or from the requirement to
				maintain minimum essential coverage under Section
				5000 A of the Internal Revenue
				Code (26 USC §
											5000A) for the purpose of enrollment in a
				catastrophic plan through an application submitted to the Exchange.
(2) "Application filer" means an applicant,
				an individual who is liable for the Individual Shared Responsibility Penalty
				under Part 32 of Division 2 of the Revenue and Taxation Code or the shared
				responsibility payment under Section
				5000 A(b) of the Internal Revenue
				Code (26 USC §
											5000A(b)) for an applicant,
				an authorized representative, or if the applicant is a minor or incapacitated,
				someone acting responsibly for an applicant.
(3) "Certificate of exemption" is a
				certification attesting that the individual is exempt from the Minimum
				Essential Coverage Individual Mandate established in Title 24 of the Government
				Code or from the requirement to maintain minimum essential coverage under
				section 5000 A of the Internal Revenue
				Code (26 USC §
											5000A) and the Individual Shared
				Responsibility Penalty imposed under Section
				61010
				of the Revenue and Taxation Code.
(4) "Exemption" means an exemption from the
				Minimum Essential Coverage Individual Mandate established in Title 24 of the
				Government Code and the Individual Shared Responsibility Penalty imposed under
				Section
				61010
				of the Revenue and Taxation Code or from the requirement to maintain minimum
				essential coverage under section
				5000 A of the Internal Revenue
				Code (26 USC §
											5000A) for the purpose of enrollment in a
				catastrophic plan through an application submitted to the Exchange.
(5) "Household income" has the same meaning
				given the term in Section
				5000 A(c)(4)(B) of the Internal
				Revenue Code (26 USC §
											5000A(c)(4)(B)) and in
				26 CFR Section
				1.5000A-1(d)(10) (December
				26, 2013), hereby incorporated by reference.
(6) "Incarcerated" has the same meaning given
				the term in Section
				6410 of Article 2 of this
				chapter.
(7) "Indian tribe" has the
				same meaning given the term in Section
				6410 of Article 2 of this
				chapter.
(8) "Individual Shared
				Responsibility Penalty" has the same meaning given the term in Section
				61010
				of the Revenue and Taxation Code.
(9) "Projected household income" means the
				household income that the applicant reasonably expects for the calendar
				year.
(10) "Qualified Individual"
				means an individual who meets the eligibility standards for exemption through
				the Exchange, as specified in Section
				6914.
(11) "Required contribution" has the same
				meaning given the term in Section
				5000 A(e)(1)(B) of the Internal
				Revenue Code (26 USC §
											5000A(e)(1)(B)).
(12) "Tax filer" has the same meaning given
				the term in Section
				6410 of Article 2 of this chapter.
				"Tax filer" also includes an individual who is required to make a return to the
				Franchise Tax Board in accordance with Section
				18501
				of the Revenue and Taxation Code.