63 chapters · 1,422 sections in this title.
D.C. Code § 47-5101 Definitions
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For the purposes of this chapter, the term: (a)(1) "Applicable entity" means: (A) An employer or other sponsor of an employment-based health plan; (B) The Department of Health Care Finance; or (C) An insurance carrier licensed or otherwise authorized to offer minimum essential co…
D.C. Code § 47-5102 Requirement to maintain minimum essential coverage; exemptions
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(a) Beginning for tax years after December 31, 2018, and except as provided in subsection (b) of this section, an applicable individual shall, for each month, ensure that the applicable individual, and any dependent of the applicable individual who is also an applicable individua…
D.C. Code § 47-5103 District of Columbia shared responsibility payments
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(a) If a taxpayer who is an applicable individual, or an applicable individual for whom the taxpayer is liable under subsection (b) of this section, fails to meet the requirement of § 47-5102(a) for one or more months, the taxpayer shall pay a District shared responsibility payme…
D.C. Code § 47-5104 Minimum essential coverage and District of Columbia shared responsibility payment requirements
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(a) Except as provided in subsection (b) of this section, an individual may claim that the individual or a dependent of the individual is not an applicable individual with respect to the minimum essential coverage requirement under § 47-5102(a) or may claim that the individual or…