3999

DEFINITIONS

3999.1

For the purposes of this chapter, the following words, terms, and phrases shall have the following meanings, unless otherwise required by the context of this chapter:

Applicable entity -

(1) An employer or other sponsor of an employment-based health plan;

(2) The Department of Health Care Finance; or

(3) An insurance carrier licensed or otherwise authorized to offer minimum essential coverage.

Applicable filing threshold - the amount of gross income that would trigger an individual's requirement to file a District income tax return pursuant to D.C. Official Code § 47-1805.02.

Authority - the District of Columbia Health Benefit Exchange Authority established under D.C. Official Code § 31-3171.02.

Base year - the calendar year beginning January 1, 2018.

Chief Financial Officer - the same meaning as under D.C. Official Code § 1-204.24a(a)(1).

Cost-of-living adjustment - the ratio of CPI for the preceding calendar year and the CPI for the base year.

CPI - for any calendar year, the average of the Consumer Price Index for the Washington-Metropolitan Statistical Area for All-Urban Consumers published by the Department of Labor, or any successor index, as of the close of the 12-month period ending on July 31 of such calendar year.

Department of Health Care Finance - the District of Columbia Department of Health Care Finance established under section 3 of the Department of Health Care Finance Establishment Act of 2007, effective February 27, 2008 (D.C. Law 17-109; D.C. Official Code § 7-771.02).

Dependent - a dependent as defined under § 501(c)(3) of the Internal Revenue Code.

Federal adjusted gross income - the same meaning as under § 62 of the Internal

Revenue Code.

Household income -

(1) The federal adjusted gross income reported by a taxpayer on his or her federal individual or separate income tax return; or

(2) The federal adjusted gross income reported by taxpayers on their federal joint return.

Internal Revenue Code - the same meaning as under D.C. Official Code § 47-1801.04(28).

Minimum essential coverage - the same meaning as under 26-A DCMR § 8999.1(j).

Month - a calendar month.

Resident - the same meaning as under D.C. Official Code § 47-1801.04(42).

Shared responsibility family - all nonexempt individuals for whom the taxpayer (and the taxpayer's spouse or registered domestic partner) is liable for the shared responsibility payment imposed under § 3902 of this chapter.

Taxable year - the same meaning as under D.C. Official Code § 47-1801.04(51).

SOURCE: Final Rulemaking published at 67 DCR 1234 (February 7, 2020).