Contents
(d)For purposes of this section—
(1)The term “applicable individual” means, with respect to any month, an individual other than an individual described in paragraph (2), (3), or (4).
(2)
(A)
(i)Such term shall not include any individual for any month if such individual has in effect an exemption under section 1311(d)(4)(H) of the Patient Protection and Affordable Care Act which certifies that—
(I)such individual is a member of a recognized religious sect or division thereof which is described in section 1402(g)(1), and is adherent of established tenets or teachings of such sect or division as described in such section; or
(II)such individual is a member of a religious sect or division thereof which is not described in section 1402(g)(1), who relies solely on a religious method of healing, and for whom the acceptance of medical health services would be inconsistent with the religious beliefs of the individual.
(ii)
(I)For purposes of this subparagraph, the term “medical health services” does not include routine dental, vision and hearing services, midwifery services, vaccinations, necessary medical services provided to children, services required by law or by a third party, and such other services as the Secretary of Health and Human Services may provide in implementing section 1311(d)(4)(H) of the Patient Protection and Affordable Care Act.
(II)Clause (i)(II) shall apply to an individual for months in a taxable year only if the information provided by the individual under section 1411(b)(5)(A) of such Act includes an attestation that the individual has not received medical health services during the preceding taxable year.
(B)
(i)Such term shall not include any individual for any month if such individual is a member of a health care sharing ministry for the month.
(ii)The term “health care sharing ministry” means an organization—
(I)which is described in section 501(c)(3) and is exempt from taxation under section 501(a),
(II)members of which share a common set of ethical or religious beliefs and share medical expenses among members in accordance with those beliefs and without regard to the State in which a member resides or is employed,
(III)members of which retain membership even after they develop a medical condition,
(IV)which (or a predecessor of which) has been in existence at all times since December 31, 1999, and medical expenses of its members have been shared continuously and without interruption since at least December 31, 1999, and
(V)which conducts an annual audit which is performed by an independent certified public accounting firm in accordance with generally accepted accounting principles and which is made available to the public upon request.
(3)Such term shall not include an individual for any month if for the month the individual is not a citizen or national of the United States or an alien lawfully present in the United States.
(4)Such term shall not include an individual for any month if for the month the individual is incarcerated, other than incarceration pending the disposition of charges.
United States Government work; public domain under 17 U.S.C. § 105.