Page:United States Statutes at Large Volume 124.djvu/274

 124 STAT. 248 PUBLIC LAW 111–148—MAR. 23, 2010 was not covered by minimum essential coverage for a continuous period of less than 3 months. ‘‘(B) SPECIAL RULES.—For purposes of applying this paragraph— ‘‘(i) the length of a continuous period shall be deter- mined without regard to the calendar years in which months in such period occur, ‘‘(ii) if a continuous period is greater than the period allowed under subparagraph (A), no exception shall be provided under this paragraph for any month in the period, and ‘‘(iii) if there is more than 1 continuous period described in subparagraph (A) covering months in a calendar year, the exception provided by this para- graph shall only apply to months in the first of such periods. The Secretary shall prescribe rules for the collection of the penalty imposed by this section in cases where contin- uous periods include months in more than 1 taxable year. ‘‘(5) HARDSHIPS.—Any applicable individual who for any month is determined by the Secretary of Health and Human Services under section 1311(d)(4)(H) to have suffered a hardship with respect to the capability to obtain coverage under a quali- fied health plan. ‘‘(f) MINIMUM ESSENTIAL COVERAGE.—For purposes of this sec- tion— ‘‘(1) IN GENERAL.—The term ‘minimum essential coverage’ means any of the following: ‘‘(A) GOVERNMENT SPONSORED PROGRAMS.—Coverage under— ‘‘(i) the Medicare program under part A of title XVIII of the Social Security Act, ‘‘(ii) the Medicaid program under title XIX of the Social Security Act, ‘‘(iii) the CHIP program under title XXI of the Social Security Act, ‘‘(iv) the TRICARE for Life program, ‘‘(v) the veteran’s health care program under chapter 17 of title 38, United States Code, or ‘‘(vi) a health plan under section 2504(e) of title 22, United States Code (relating to Peace Corps volun- teers). ‘‘(B) EMPLOYER-SPONSORED PLAN.—Coverage under an eligible employer-sponsored plan. ‘‘(C) PLANS IN THE INDIVIDUAL MARKET.—Coverage under a health plan offered in the individual market within a State. ‘‘(D) GRANDFATHERED HEALTH PLAN.—Coverage under a grandfathered health plan. ‘‘(E) OTHER COVERAGE.—Such other health benefits cov- erage, such as a State health benefits risk pool, as the Secretary of Health and Human Services, in coordination with the Secretary, recognizes for purposes of this sub- section. ‘‘(2) ELIGIBLE EMPLOYER-SPONSORED PLAN.—The term ‘eligible employer-sponsored plan’ means, with respect to any Definition. Applicability.