Covered health insurance provider
For purposes of this paragraph—
(i) In general The term “covered health insurance provider” means— (I) with respect to taxable years beginning after December 31, 2009 , and before January 1, 2013 , any employer which is a health insurance issuer (as defined in section 9832(b)(2)) and which receives premiums from providing health insurance coverage (as defined in section 9832(b)(1)), and (II) with respect to taxable years beginning after December 31, 2012 , any employer which is a health insurance issuer (as defined in section 9832(b)(2)) and with respect to which not less than 25 percent of the gross premiums received from providing health insurance coverage (as defined in section 9832(b)(1)) is from minimum essential coverage (as defined in section 5000A(f)).
(ii) Aggregation rules Two or more persons who are treated as a single employer under subsection (b), (c), (m), or ( o ) of section 414 shall be treated as a single employer, except that in applying section 1563(a) for purposes of any such subsection, paragraphs (2) and (3) thereof shall be disregarded.
(i)In general#
The term “covered health insurance provider” means—
(I) with respect to taxable years beginning after December 31, 2009 , and before January 1, 2013 , any employer which is a health insurance issuer (as defined in section 9832(b)(2)) and which receives premiums from providing health insurance coverage (as defined in section 9832(b)(1)), and
(II) with respect to taxable years beginning after December 31, 2012 , any employer which is a health insurance issuer (as defined in section 9832(b)(2)) and with respect to which not less than 25 percent of the gross premiums received from providing health insurance coverage (as defined in section 9832(b)(1)) is from minimum essential coverage (as defined in section 5000A(f)).
(i)(I)#
with respect to taxable years beginning after December 31, 2009 , and before January 1, 2013 , any employer which is a health insurance issuer (as defined in section 9832(b)(2)) and which receives premiums from providing health insurance coverage (as defined in section 9832(b)(1)), and
(i)(II)#
with respect to taxable years beginning after December 31, 2012 , any employer which is a health insurance issuer (as defined in section 9832(b)(2)) and with respect to which not less than 25 percent of the gross premiums received from providing health insurance coverage (as defined in section 9832(b)(1)) is from minimum essential coverage (as defined in section 5000A(f)).
(ii)Aggregation rules#
Two or more persons who are treated as a single employer under subsection (b), (c), (m), or ( o ) of section 414 shall be treated as a single employer, except that in applying section 1563(a) for purposes of any such subsection, paragraphs (2) and (3) thereof shall be disregarded.