Page:United States Statutes at Large Volume 124.djvu/242

 124 STAT. 216 PUBLIC LAW 111–148—MAR. 23, 2010 ‘‘(i) a taxpayer has a household income which is not greater than 100 percent of an amount equal to the poverty line for a family of the size involved, and ‘‘(ii) the taxpayer is an alien lawfully present in the United States, but is not eligible for the medicaid program under title XIX of the Social Security Act by reason of such alien status, the taxpayer shall, for purposes of the credit under this section, be treated as an applicable taxpayer with a house- hold income which is equal to 100 percent of the poverty line for a family of the size involved. ‘‘(C) MARRIED COUPLES MUST FILE JOINT RETURN.— If the taxpayer is married (within the meaning of section 7703) at the close of the taxable year, the taxpayer shall be treated as an applicable taxpayer only if the taxpayer and the taxpayer’s spouse file a joint return for the taxable year. ‘‘(D) DENIAL OF CREDIT TO DEPENDENTS.—No credit shall be allowed under this section to any individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which such individual’s taxable year begins. ‘‘(2) COVERAGE MONTH.—For purposes of this subsection— ‘‘(A) IN GENERAL.—The term ‘coverage month’ means, with respect to an applicable taxpayer, any month if— ‘‘(i) as of the first day of such month the taxpayer, the taxpayer’s spouse, or any dependent of the taxpayer is covered by a qualified health plan described in sub- section (b)(2)(A) that was enrolled in through an Exchange established by the State under section 1311 of the Patient Protection and Affordable Care Act, and ‘‘(ii) the premium for coverage under such plan for such month is paid by the taxpayer (or through advance payment of the credit under subsection (a) under section 1412 of the Patient Protection and Affordable Care Act). ‘‘(B) EXCEPTION FOR MINIMUM ESSENTIAL COVERAGE.— ‘‘(i) IN GENERAL.—The term ‘coverage month’ shall not include any month with respect to an individual if for such month the individual is eligible for minimum essential coverage other than eligibility for coverage described in section 5000A(f)(1)(C) (relating to coverage in the individual market). ‘‘(ii) MINIMUM ESSENTIAL COVERAGE.—The term ‘minimum essential coverage’ has the meaning given such term by section 5000A(f). ‘‘(C) SPECIAL RULE FOR EMPLOYER-SPONSORED MINIMUM ESSENTIAL COVERAGE.—For purposes of subparagraph (B)— ‘‘(i) COVERAGE MUST BE AFFORDABLE.—Except as provided in clause (iii), an employee shall not be treated as eligible for minimum essential coverage if such coverage— ‘‘(I) consists of an eligible employer-sponsored plan (as defined in section 5000A(f)(2)), and ‘‘(II) the employee’s required contribution (within the meaning of section 5000A(e)(1)(B)) with