Skip to navigation Skip to content Skip to subnav
Searching 2019-2020 Session

The Vermont Statutes Online

The statutes were updated in November, 2018, and contain all actions of the
2018 legislative session.

Title 32 : Taxation and Finance

Chapter 244 : REQUIREMENT TO MAINTAIN MINIMUM ESSENTIAL COVERAGE

(Cite as: 32 V.S.A. § 10451)
  •  [Section 10451 effective January 1, 2020.]

    § 10451. Definitions

    As used in this chapter:

    (1) "Applicable individual" means, with respect to any month, an individual other than the following:

    (A) an individual with a religious conscience exemption;

    (B) an individual not lawfully present in the United States; or

    (C) an individual for any month if for the month the individual is incarcerated, other than incarceration pending the disposition of charges.

    (2) "Eligible employer-sponsored plan" shall have the same meaning as in 26 U.S.C. § 5000A, as amended, and as in effect on December 31, 2017, and any related regulations.

    (3) "Minimum essential coverage" shall have the same meaning as in 26 U.S.C. § 5000A, as amended, and as in effect on December 31, 2017, and any related regulations. (Added 2017, No. 182 (Adj. Sess.), § 1, eff. Jan. 1, 2020.)