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


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

> given such term by section 1301(a) of the Patient Protection and Affordable Care Act, except that such term shall not include a qualified health plan which is a catastrophic plan described in section 1302(e) of such 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**

