### Question
How is the "minimum essential coverage" defined?


### Answer
The term **minimum essential coverage** is defined in *26 U.S.C. § 6055* as follows -

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

#### Citation:
  - *26 U.S.C. § 6055*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 61-INFORMATION AND RETURNS > Subchapter A-Returns and Records > PART III-INFORMATION RETURNS > Subpart D-Information Regarding Health Insurance Coverage**

