28.02 Definitions

For purposes of this section: Family size2 The number of persons counted as members of the individual’s household. Family size may include individuals who are not subject to or are exempt from penalty for failing to maintain MEC. Special counting rule for Medicaid: In the case of determining the family size of a pregnant woman, or the family size of other individuals who have a pregnant woman in their household, the pregnant woman is counted as herself plus the number of children she is expected to deliver. Modified Adjusted Gross Income (MAGI).3 Adjusted gross income (within the meaning of § 62 of the Code) increased by: Amounts excluded from gross income for citizens or residents of the United States living abroad; Tax-exempt interest the tax filer receives or accrues during the benefit year; and Social Security benefits not already included in adjusted gross income. 1 42 CFR § 435.603(a). 2 26 CFR § 1.36B-1(d); 42 CFR § 435.603(b). Note: The IRS rules do not include unborn children in the determination of family size. 3 26 CFR § 1.36B-1(e)(2); 42 CFR 435.4; 45 CFR § 155.300. These sections reference § 36B(d)(2)(B) of the Code. This is the definition found in that provision.