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Searching 2023-2024 Session

The Vermont Statutes Online


Title 32 : Taxation and Finance


(Cite as: 32 V.S.A. § 10451)
  • § 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 who is:

    (i) a member of a recognized religious sect or division thereof that is described in 26 U.S.C. § 1402(g)(1) and is an adherent of established tenets or teachings of that sect or division; or

    (ii) a member of a religious sect or division thereof that is not described in 26 U.S.C. § 1402(g)(1), who relies solely on a religious method of healing, and for whom the acceptance of medical health services would be inconsistent with the individual’s religious beliefs;

    (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) “Minimum essential coverage” has the same meaning as in 26 U.S.C. § 5000A and any related regulations and federal guidance, as in effect on December 31, 2017. The term also includes any other coverage or health insurance product deemed by the Department of Financial Regulation to constitute minimum essential coverage based on the criteria established in federal law and guidance in effect on December 31, 2017. (Added 2017, No. 182 (Adj. Sess.), § 1, eff. Jan. 1, 2020; amended 2019, No. 63, § 1, eff. Jan. 1, 2020.)