Section 26000.61000 - Individual Shared Responsibility Penalty - Definitions(a) "Age 18" means an individual who attains the age of 18 on the anniversary of the date when the individual was born.(b) "Annual premium" means the amount an applicable individual would pay during the calendar year for minimum essential coverage.(c) "Annualized required contribution" means the required contribution for the part-year period times a fraction, the numerator of which is 12 and the denominator of which is the number of months in the part-year period during the responsible individual's taxable year. Only full calendar months are included in this computation.(d) "Applicable dependent" has the same meaning as defined in section 100710 of the Government Code.(e) "Applicable dollar amount" has the same meaning as defined in subdivision (c) of section 61015 of the Revenue and Taxation Code.(f) "Applicable entity" has the same meaning as defined in section 61000 of the Revenue and Taxation Code.(g) "Applicable household income" has the same meaning as defined in section 61000 of the Revenue and Taxation Code.(h) "Applicable household member" means the responsible individual, the responsible individual's applicable spouse, or one of the responsible individual's applicable dependents.(i) "Applicable household members" has the same meaning as defined in section 61000 of the Revenue and Taxation Code.(j) "Applicable individual" has the same meaning as defined in section 100710 of the Government Code.(k) "Applicable spouse" has the same meaning as defined in section 100710 of the Government Code.(l) "Carrier licensed or otherwise authorized to offer health coverage" has the same meaning as defined in section 100501(c) of the Government Code.(m) "Dependent" has the same meaning as defined in section 17056 of the Revenue and Taxation Code.(n) "Electronic technology" includes, but is not limited to, the Internet, cloud computing, or an electronic information delivery system.(o) "Employment-based health plan or eligible employer-sponsored plan" has the same meaning as "eligible employer-sponsored plan" as that term is defined in section 1.5000 A-2(c) of Title 26 of the Code of Federal Regulations.(p) "Exempt individual" means an individual who is not subject to the Minimum Essential Coverage Individual Mandate under section 100705(c) of the Government Code or is not subject to the penalty prescribed by section 61010 of the Revenue and Taxation Code pursuant to section 61020 or 61023 of the Revenue and Taxation Code.(q) "Exchange" means the California Health Benefit Exchange, also known as Covered California, established pursuant to Title 22 (commencing with Section 100500) of the Government Code.(r) "Federal shared responsibility penalty" means the payment imposed under Section 5000 A of the Internal Revenue Code as of December 15, 2017.(s) "Filing threshold" means the amounts specified in Section 18501(a)(1), (2), and (3) of the Revenue and Taxation Code.(t) "Qualified health plan" has the same meaning as that term is defined in section 61000 of the Revenue and Taxation Code.(u) "Health reimbursement arrangement" means an arrangement that is funded solely by an employer and that reimburses an applicable individual for medical care expenses (as defined under section 213(d) of the Internal Revenue Code) incurred by any applicable household members up to a maximum dollar amount for a coverage period.(v) "Lowest cost bronze plan" is the least expensive health plan that offers a "bronze level" of coverage, as defined in section 1367.008 of the Health and Safety Code and section 10112.295 of the Insurance Code.(w) "Lowest cost family coverage" means the least expensive employment-based health plan offered to the applicable individual for that individual's applicable household members' health coverage that qualifies as minimum essential coverage.(x) "Lowest cost self-only coverage" means the least expensive employment-based health plan offered only to the applicable individual for that applicable individual's health coverage that qualifies as minimum essential coverage.(y) "Minimum essential coverage" has the same meaning as defined in Government Code section 100710(g).(z) "Month" means calendar month.(aa) "Penalty" means the Individual Shared Responsibility Penalty imposed pursuant to Section 61010 of the Revenue and Taxation Code.(bb) "Plan year" means the eligible employer-sponsored plan's regular 12-month coverage period, or for a new employee or an individual who enrolls during a special enrollment period, the remainder of a 12-month coverage period.(cc) "Required contribution" has the same meaning as defined in section 61020(a)(2) of the Revenue and Taxation Code.(dd) "Responsible individual" has the same meaning as defined in section 61000 of the Revenue and Taxation Code.(ee) "Short coverage gap" means a continuous period of three months or less in which the individual is not covered under minimum essential coverage.(ff) "Technology constraints" means an inability of the tax preparation software used by an applicable entity to electronically file the return required by subdivision (b) of section 61005 of the Revenue and Taxation Code as a result of the complex nature of the return or inadequacy of the software.(gg) "Wellness program" has the same meaning as defined in section 54.9802-1(f) of Title 26 of the Code of Federal Regulations, as of December 15, 2017.Cal. Code Regs. Tit. 18, § 26000.61000
1. New chapter 4 (sections 26000.61000-26000.61025) and section filed 12-17-2020; operative 12-17-2020. Submitted to OAL for filing and printing only pursuant to Revenue and Taxation Code section 61030(c) (Register 2020, No. 51). Note: Authority cited: Section 61030, Revenue and Taxation Code. Reference: Section 61000, Revenue and Taxation Code.
1. New chapter 4 (sections 26000.61000-26000.61025) and section filed 12-17-2020; operative 12/17/2020. Submitted to OAL for filing and printing only pursuant to Revenue and Taxation Code section 61030(c) (Register 2020, No. 51).