Page:United States Statutes at Large Volume 124.djvu/273

 124 STAT. 247 PUBLIC LAW 111–148—MAR. 23, 2010 ‘‘(A) IN GENERAL.—Any applicable individual for any month if the applicable individual’s required contribution (determined on an annual basis) for coverage for the month exceeds 8 percent of such individual’s household income for the taxable year described in section 1412(b)(1)(B) of the Patient Protection and Affordable Care Act. For pur- poses of applying this subparagraph, the taxpayer’s house- hold income shall be increased by any exclusion from gross income for any portion of the required contribution made through a salary reduction arrangement. ‘‘(B) REQUIRED CONTRIBUTION.—For purposes of this paragraph, the term ‘required contribution’ means— ‘‘(i) in the case of an individual eligible to purchase minimum essential coverage consisting of coverage through an eligible-employer-sponsored plan, the por- tion of the annual premium which would be paid by the individual (without regard to whether paid through salary reduction or otherwise) for self-only coverage, or ‘‘(ii) in the case of an individual eligible only to purchase minimum essential coverage described in sub- section (f)(1)(C), the annual premium for the lowest cost bronze plan available in the individual market through the Exchange in the State in the rating area in which the individual resides (without regard to whether the individual purchased a qualified health plan through the Exchange), reduced by the amount of the credit allowable under section 36B for the tax- able year (determined as if the individual was covered by a qualified health plan offered through the Exchange for the entire taxable year). ‘‘(C) SPECIAL RULES FOR INDIVIDUALS RELATED TO EMPLOYEES.—For purposes of subparagraph (B)(i), if an applicable individual is eligible for minimum essential cov- erage through an employer by reason of a relationship to an employee, the determination shall be made by ref- erence to the affordability of the coverage to the employee. ‘‘(D) INDEXING.—In the case of plan years beginning in any calendar year after 2014, subparagraph (A) shall be applied by substituting for ‘8 percent’ the percentage the Secretary of Health and Human Services determines reflects the excess of the rate of premium growth between the preceding calendar year and 2013 over the rate of income growth for such period. ‘‘(2) TAXPAYERS WITH INCOME UNDER 100 PERCENT OF POV- ERTY LINE.—Any applicable individual for any month during a calendar year if the individual’s household income for the taxable year described in section 1412(b)(1)(B) of the Patient Protection and Affordable Care Act is less than 100 percent of the poverty line for the size of the family involved (deter- mined in the same manner as under subsection (b)(4)). ‘‘(3) MEMBERS OF INDIAN TRIBES.—Any applicable individual for any month during which the individual is a member of an Indian tribe (as defined in section 45A(c)(6)). ‘‘(4) MONTHS DURING SHORT COVERAGE GAPS.— ‘‘(A) IN GENERAL.—Any month the last day of which occurred during a period in which the applicable individual Applicability. Determination. Definition.