### Question
Can you define what grandfathered health plan means?


### Answer
**Grandfathered health plan** is defined as the following in *26 U.S.C. § 36B*:

> given such term by section 1251 of the Patient Protection and Affordable Care Act.

#### 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**

