CFR 26-1.5000A-2014
国内税收. 第1部分:所得税. 第1.5000A节:0-5.

Internal revenue. Part1:Income taxes. Section1.5000A:0-5.

CFR 26-1.5000A-2014 发布历史

This section lists the captions contained in §§1.5000A–1 through 1.5000A–5. (a) In general. For each month during the taxable year, a nonexempt individual must have minimum essential coverage or pay the shared responsibility payment. For a month, a nonexempt individual is an individual in existence for the entire month who is not an exempt individual described in §1.5000A–3. (a) In general. Minimum essential coverage means coverage under a government-sponsored program (described in paragraph (b) of this section), an eligible employer-sponsored plan (described in paragraph (c) of this section), a plan in the individual market (described in paragraph (d) of this section), a grandfathered health plan (described in paragraph (e) of this section), or other health benefits coverage (described in paragraph (f) of this section). Minimum essential coverage does not include coverage described in paragraph (g) of this section. All terms defined in this section apply for purposes of this section and §1.5000A–1 and §§1.5000A–3 through 1.5000A–5. (a) Members of recognized religious sects—(1) In general. An individual is an exempt individual for a month that includes a day on which the individual has in effect a religious conscience exemption certification described in paragraph (a)(2) of this section. (a) In general. For each taxable year, the shared responsibility payment imposed on a taxpayer in accordance with §1.5000A–1(c) is the lesser of—

CFR 26-1.5000A-2014由US-CFR-file 发布于 2014，并于 2014 实施。

CFR 26-1.5000A-2014 在中国标准分类中归属于: A02 经济管理。

CFR 26-1.5000A-2014的历代版本如下：

• 2013年12月26日 CFR 26-1.5000A-0-2013 国内税收. 第1部分:所得税(继续). 第1.5000A-0节:目录.
• 2013年12月26日 CFR 26-1.5000A-1-2013 国内税收. 第1部分:所得税(继续). 第1.5000A-1节:维护最低基本保险和责任分担责任付款.
• 2013年12月26日 CFR 26-1.5000A-2-2013 国内税收. 第1部分:所得税(继续). 第1.5000A-2节:最低基本覆盖.
• 2014年 CFR 26-1.5000A-2014 国内税收. 第1部分:所得税. 第1.5000A节:0-5.
• 2013年12月26日 CFR 26-1.5000A-3-2013 国内税收. 第1部分:所得税(继续). 第1.5000A-3节:免除个人.
• 2013年12月26日 CFR 26-1.5000A-4-2013 国内税收. 第1部分:所得税(继续). 第1.5000A-4节:共同责任的估计.
• 2013年12月26日 CFR 26-1.5000A-5-2013 国内税收. 第1部分:所得税(继续). 第1.5000A-5节:管理和过程.

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标准号

CFR 26-1.5000A-2014

发布日期

2014年

实施日期

2014年

废止日期

无

中国标准分类号

A02

发布单位

US-CFR-file

适用范围

This section lists the captions contained in §§1.5000A–1 through 1.5000A–5. (a) In general. For each month during the taxable year, a nonexempt individual must have minimum essential coverage or pay the shared responsibility payment. For a month, a nonexempt individual is an individual in existence for the entire month who is not an exempt individual described in §1.5000A–3. (a) In general. Minimum essential coverage means coverage under a government-sponsored program (described in paragraph (b) of this section), an eligible employer-sponsored plan (described in paragraph (c) of this section), a plan in the individual market (described in paragraph (d) of this section), a grandfathered health plan (described in paragraph (e) of this section), or other health benefits coverage (described in paragraph (f) of this section). Minimum essential coverage does not include coverage described in paragraph (g) of this section. All terms defined in this section apply for purposes of this section and §1.5000A–1 and §§1.5000A–3 through 1.5000A–5. (a) Members of recognized religious sects—(1) In general. An individual is an exempt individual for a month that includes a day on which the individual has in effect a religious conscience exemption certification described in paragraph (a)(2) of this section. (a) In general. For each taxable year, the shared responsibility payment imposed on a taxpayer in accordance with §1.5000A–1(c) is the lesser of—