A plan bought in an income based special window does not count
What the document says“Such term shall not include any plan enrolled in during a special enrollment period provided for by an Exchange--”
The section adds a new clause (iii) to section 36B(c)(3)(A) of the Internal Revenue Code of 1986 so that a qualified health plan does not include one bought in a special enrollment period the Exchange offers on the basis of how the person's expected household income relates to a percentage of the poverty line or other amount the Secretary of Health and Human Services sets, and not in connection with an event or change in circumstances the Secretary specifies.
What the document actually says“Such term shall not include any plan enrolled in during a special enrollment period provided for by an Exchange--”
The term leaves out a plan bought in some special windows. The two tests that follow say which.
The window must be based on expected income. It must not be tied to a life event. Both tests must hold.
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