### Question
How is the term eligible coverage month defined?


### Answer
The term **eligible coverage month** is defined in *26 U.S.C. § 35* as the following:

> any month if—


(A) as of the first day of such month, the taxpayer—


(i) is an eligible individual,


(ii) is covered by qualified health insurance, the premium for which is paid by the taxpayer,


(iii) does not have other specified coverage, and


(iv) is not imprisoned under Federal, State, or local authority, and


  

(B) such month begins more than 90 days after the date of the enactment of the Trade Act of 2002, and before January 1, 2021

#### Citation:
  - *26 U.S.C. § 35*
  - 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**

