Page:United States Statutes at Large Volume 124.djvu/272

 124 STAT. 246 PUBLIC LAW 111–148—MAR. 23, 2010 ‘‘(i) IN GENERAL.—The term ‘poverty line’ has the meaning given that term in section 2110(c)(5) of the Social Security Act (42 U.S.C. 1397jj(c)(5)). ‘‘(ii) POVERTY LINE USED.—In the case of any tax- able year ending with or within a calendar year, the poverty line used shall be the most recently published poverty line as of the 1st day of such calendar year. ‘‘(d) APPLICABLE INDIVIDUAL.—For purposes of this section— ‘‘(1) IN GENERAL.—The term ‘applicable individual’ means, with respect to any month, an individual other than an indi- vidual described in paragraph (2), (3), or (4). ‘‘(2) RELIGIOUS EXEMPTIONS.— ‘‘(A) RELIGIOUS CONSCIENCE EXEMPTION.—Such term shall not include any individual for any month if such individual has in effect an exemption under section 1311(d)(4)(H) of the Patient Protection and Affordable Care Act which certifies that such individual is a member of a recognized religious sect or division thereof described in section 1402(g)(1) and an adherent of established tenets or teachings of such sect or division as described in such section. ‘‘(B) HEALTH CARE SHARING MINISTRY.— ‘‘(i) IN GENERAL.—Such term shall not include any individual for any month if such individual is a member of a health care sharing ministry for the month. ‘‘(ii) HEALTH CARE SHARING MINISTRY.—The term ‘health care sharing ministry’ means an organization— ‘‘(I) which is described in section 501(c)(3) and is exempt from taxation under section 501(a), ‘‘(II) members of which share a common set of ethical or religious beliefs and share medical expenses among members in accordance with those beliefs and without regard to the State in which a member resides or is employed, ‘‘(III) members of which retain membership even after they develop a medical condition, ‘‘(IV) which (or a predecessor of which) has been in existence at all times since December 31, 1999, and medical expenses of its members have been shared continuously and without interruption since at least December 31, 1999, and ‘‘(V) which conducts an annual audit which is performed by an independent certified public accounting firm in accordance with generally accepted accounting principles and which is made available to the public upon request. ‘‘(3) INDIVIDUALS NOT LAWFULLY PRESENT.—Such term shall not include an individual for any month if for the month the individual is not a citizen or national of the United States or an alien lawfully present in the United States. ‘‘(4) INCARCERATED INDIVIDUALS.—Such term shall not include an individual for any month if for the month the indi- vidual is incarcerated, other than incarceration pending the disposition of charges. ‘‘(e) EXEMPTIONS.—No penalty shall be imposed under sub- section (a) with respect to— ‘‘(1) INDIVIDUALS WHO CANNOT AFFORD COVERAGE.—