Par. 2. Section 1.36B-1 is amended by revising paragraphs (c) and (o)(1), and adding paragraph (o)(4) to read as follows:
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(c) Qualified health plan —(1) In general. Except as provided in paragraphs (c)(2) and (3) of this section, the term “qualified health plan” has the same meaning as in section 1301(a) of the Affordable Care Act (42 U.S.C. 18021(a)) but does not include a catastrophic plan described in section 1302(e) of the Affordable Care Act (42 U.S.C. 18022(e)).
(2) Pre-enrollment verification process required. The term “qualified health plan” does not include any plan enrolled in through an Exchange that fails to provide a pre-enrollment verification process through which an applicant may, beginning not later than August 1, verify with the Exchange the applicant's household income and eligibility for enrollment in a plan for the plan year beginning in the subsequent year.
(3) Certain special enrollment periods. The term “qualified health plan” does not include any plan enrolled in during a special enrollment period provided for by an Exchange—
(i) On the basis of the percentage that the individual's expected household income bears to the Federal poverty line for the individual's family size as is prescribed by the Secretary of Health and Human Services for purposes of the enrollment period; and
(ii) Not in connection with the occurrence of an event or change in circumstances specified by the Secretary of Health and Human Services for such purposes.
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(o) * * *
(1) Except as provided in paragraphs (o)(2) through (4) of this section, this section applies to taxable years ending after December 31, 2013.
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(4) Paragraph (c)(2) of this section applies to taxable years beginning after December 31, 2027. Paragraph (c)(3) of this section applies to plan years beginning on or after October 15, 2026.