D.C. Mun. Regs. tit. 26, r. 26-D200

Current through Register Vol. 71, No. 49, December 6, 2024

Rule 26-D200 - GENERAL

200.1

This chapter shall apply with respect to taxable years commencing after December 31, 2018.

200.2

The purpose of this chapter is to establish the procedures and criteria for District residents to apply for and be determined eligible for an exemption prospectively or retrospectively from the requirement to maintain minimum essential coverage as described in D.C. Official Code § 47-5102.

200.3

District residents may apply for:

(a) An affordability or hardship exemption for the current tax year;

(b) An affordability or hardship exemption for a prior tax year, up to three (3) years prior to the year of application; or

(c) An affordability or hardship exemption for the next tax year, if the application is submitted in the months of October, November, or December preceding the tax year for which an affordability or hardship exemption is sought.

200.4

An individual is eligible for an exemption for any month for which the Authority determines that the individual meets the requirements for an affordability or hardship exemption described in this chapter for at least one (1) day of the month.

200.5

The Authority shall issue an exemption determination certificate to an individual granted an exemption. The certificate shall have a unique exemption determination certificate number.

200.6

If an individual receives an exemption based on hardship and the information used to make the determination changes prior to the termination of the exemption, the individual shall report the new information to the Authority.

(a) An individual shall report a change in circumstances, within thirty (30) days of the change occurring, via any method listed as a permissible method for submitting an application in §230.3.

(b) The Authority shall verify reported changes in accordance with §240 and shall notify the individual of any redetermination in eligibility.

200.7

The Authority shall implement a change resulting from a redetermination under this section for the month or months after the month in which the redetermination occurs, such that an original exemption determination certificate remains effective for the month in which the redetermination occurs, the month following the month that the redetermination occurs, and for prior months.

D.C. Mun. Regs. tit. 26, r. 26-D200

Final Rulemaking published at 67 DCR 1236 (2/7/2020)