### Question
What is the definition of minimum essential coverage?


### Answer
The definition of **minimum essential coverage** is as follows in *26 U.S.C. § 36B*:

> given such term by section 5000A(f).

#### 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**

