### Question
How does Determination of Tax Liability define qualified health insurance?


### Answer
Under *26 U.S.C. § 35*, **qualified health insurance** is defined as:

> any of the following:


(A) Coverage under a COBRA continuation provision (as defined in section 9832(d)(1))

#### 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**

