### Question
How is the term minimum essential coverage defined?


### Answer
The term **minimum essential coverage** is defined in *26 U.S.C. § 36B* as the following:

> given such term by section 5000A(f).

#### Citation:
  - *26 U.S.C. § 36B*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart C-Refundable Credits**

