Assertion: taxpayer | /r/CapableOf | qualify for exemption
Facets:
value: for part of the year
type: TEMPORAL
Source sentences:
text: Under the recently enacted Tax Cuts and Jobs Act, taxpayers must continue to report coverage, qualify for an exemption, or pay the individual shared responsibility payment for tax years 2017 and 2018.
text: Some taxpayers will find that they qualify for an exemption for part of the year but must make a payment for another part of the year.