California Revenue and Taxation Code

§ 61023

RTC § 61023 Effective Jun 27, 2019Div. 2 · Part 32

Statute text

An Individual Shared Responsibility Penalty shall not be imposed with respect to an applicable household member for a month if the last day of the month occurred during a period in which the applicable household member did not maintain minimum essential coverage for a continuous period of three months or less.

(a)The length of a continuous period shall be determined without regard to the calendar years in which months in that period occur.

(b)If a continuous period is greater than the period allowed under this subdivision, an exception shall not be provided under this subdivision for any month in the period.

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Legislative history

Added by Stats. 2019, Ch. 38, Sec. 42. (SB 78) Effective June 27, 2019.