Opinion ID: 223249
Heading Depth: 4
Heading Rank: 1

Heading: Minimum Essential Coverage

Text: At first glance, the term minimum essential coverage, as used in the Internal Revenue Code, sounds like it refers to a base level of benefits or services. However, the Act uses a different termthe essential health benefits package in Title 42to describe health care benefits and services. 42 U.S.C. § 300gg-6(a) (effective Jan. 1, 2014). In contrast, minimum essential coverage refers to a broad array of plan types that will satisfy the individual mandate. 26 U.S.C. § 5000A(f)(1). An individual can satisfy the mandate's minimum essential coverage requirement through: (1) any government-funded health plan such as Medicare Part A, Medicaid, TRICARE, or CHIP; (2) any eligible employer-sponsored plan; (3) any health plan in the individual market; (4) any grandfathered health plan; or (5) as a catch-all, such other health benefits coverage that is recognized by HHS in coordination with the Treasury. Id. The mandate provisions in § 5000A do not specify what benefits must be in that plan. The listed plans, in many instances, satisfy the mandate regardless of the level of benefits or coverage.