What qualifies as Minimum Essential Coverage (MEC) under the Affordable Care Act?
Minimum Essential Coverage is described in Publication 974, Premium Tax Credit (PTC). Minimum essential coverage means coverage under any of the following programs.
- Health plans offered in the individual market.
- Grandfathered health plans.
- Government-sponsored programs.
- Employer-sponsored plans.
- Other health coverage designated by the Department of Health and Human Services as minimum essential coverage.
For more information see the IRS web pages FAQ - Shared Responsibility Provision and Minimum Essential Coverage, and the HealthCare.gov page Plan types that count as coverage.