### Question
How does Income Taxes define individual health insurance?


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

> any insurance which constitutes medical care offered to individuals other than in connection with a group health plan and does not include Federal- or State-based health insurance coverage

#### 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**

