### Question
How does MAINTENANCE OF MINIMUM ESSENTIAL COVERAGE define minimum essential coverage?


### Answer
Under *26 U.S.C. § 5000A*, **minimum essential coverage** is defined as:

> any of the following:



#### (A) Government sponsored programs


Coverage under—



(i) the Medicare program under part A of title XVIII of the Social Security Act,



(ii) the Medicaid program under title XIX of the Social Security Act,



(iii) the CHIP program under title XXI of the Social Security Act,



(iv) medical coverage under chapter 55 of title 10, United States Code, including coverage under the TRICARE program; [2](#5000A_2_target)



(v) a health care program under chapter 17 or 18 of title 38, United States Code, as determined by the Secretary of Veterans Affairs, in coordination with the Secretary of Health and Human Services and the Secretary,



(vi) a health plan under section 2504(e) of title 22, United States Code (relating to Peace Corps volunteers); [2](#5000A_2_target) or



(vii) the Nonappropriated Fund Health Benefits Program of the Department of Defense, established under section 349 of the National Defense Authorization Act for Fiscal Year 1995 (Public Law 103–337

#### Citation:
  - *26 U.S.C. § 5000A*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 48-MAINTENANCE OF MINIMUM ESSENTIAL COVERAGE**

