Under the Affordable Care Act (the “Act”), beginning in 2014, an individual may receive health insurance coverage through an “affordable insurance exchange” that is subsidized by a premium tax credit under the Internal Revenue Code if the individual is (1) enrolled in a qualified health plan through an exchange and (2) not eligible for other minimum essential coverage (“MEC”). The IRS recently issued Notice 2013-41, which provides guidance on whether, for purposes of the tax credit, an individual is considered “eligible” for MEC under certain government-sponsored health programs or other coverage designated as MEC, including Medicare, Medicaid, and CHIP.

A copy of IRS Notice 2013-41 is available here.