Election
(A) In general
(A)In general#
This section shall not apply to any taxpayer for any eligible coverage month unless such taxpayer elects the application of this section for such month.
(B)Timing and applicability of election#
Except as the Secretary may provide—
(i) an election to have this section apply for any eligible coverage month in a taxable year shall be made not later than the due date (including extensions) for the return of tax for the taxable year; and
(ii) any election for this section to apply for an eligible coverage month shall apply for all subsequent eligible coverage months in the taxable year and, once made, shall be irrevocable with respect to such months.
(B)(i)#
an election to have this section apply for any eligible coverage month in a taxable year shall be made not later than the due date (including extensions) for the return of tax for the taxable year; and
(B)(ii)#
any election for this section to apply for an eligible coverage month shall apply for all subsequent eligible coverage months in the taxable year and, once made, shall be irrevocable with respect to such months.