Eligible coverage month
For purposes of this section—
(1) In general The term “eligible coverage month” means any month if— (A) as of the first day of such month, the taxpayer— (i) is an eligible individual, (ii) is covered by qualified health insurance, the premium for which is paid by the taxpayer, (iii) does not have other specified coverage, and (iv) is not imprisoned under Federal, State, or local authority, and (B) such month begins more than 90 days after the date of the enactment of the Trade Act of 2002, and before January 1, 2022 .
(2) Joint returns In the case of a joint return, the requirements of paragraph (1)(A) shall be treated as met with respect to any month if at least 1 spouse satisfies such requirements.
(1)In general#
The term “eligible coverage month” means any month if—
(A) as of the first day of such month, the taxpayer— (i) is an eligible individual, (ii) is covered by qualified health insurance, the premium for which is paid by the taxpayer, (iii) does not have other specified coverage, and (iv) is not imprisoned under Federal, State, or local authority, and
(B) such month begins more than 90 days after the date of the enactment of the Trade Act of 2002, and before January 1, 2022 .
(1)(A)#
as of the first day of such month, the taxpayer—
(i) is an eligible individual,
(ii) is covered by qualified health insurance, the premium for which is paid by the taxpayer,
(iii) does not have other specified coverage, and
(iv) is not imprisoned under Federal, State, or local authority, and
(1)(A)(i)#
is an eligible individual,
(1)(A)(ii)#
is covered by qualified health insurance, the premium for which is paid by the taxpayer,
(2)Joint returns#
In the case of a joint return, the requirements of paragraph (1)(A) shall be treated as met with respect to any month if at least 1 spouse satisfies such requirements.