### Question
Can you define what certified individual means?


### Answer
**Certified individual** is defined as the following in *26 U.S.C. § 7527*:

> any individual for whom a qualified health insurance costs credit eligibility certificate is in effect

#### Citation:
  - *26 U.S.C. § 7527*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 77-MISCELLANEOUS PROVISIONS**

