3999. DEFINITIONS

3999 DEFINITIONS 3999.1 For the purposes of this chapter, the following words, terms, and phrases shall have the following meanings, unless otherwise required by the context of this chapter: Applicable entity - (1) An employer or other sponsor of an employment-based health plan; (2) The Department of Health Care Finance; or (3) An insurance carrier licensed or otherwise authorized to offer minimum essential coverage. Applicable filing threshold - the amount of gross income that would trigger an individual's requirement to file a District income tax return pursuant to D.C. Official Code § 47-1805.02. Authority - the District of Columbia Health Benefit Exchange Authority established under D.C. Official Code § 31–3171.02. Base year - the calendar year beginning January 1, 2018. Chief Financial Officer - the same meaning as under D.C. Official Code § 1-204.24a(a)(1). Cost-of-living adjustment - the ratio of CPI for the preceding calendar year and the CPI for the base year. CPI - for any calendar year, the average of the Consumer Price Index for the Washington-Metropolitan Statistical Area for All-Urban Consumers published by the Department of Labor, or any successor index, as of the close of the 12-month period ending on July 31 of such calendar year. Department of Health Care Finance - the District of Columbia Department of Health Care Finance established under section 3 of the Department of Health Care Finance Establishment Act of 2007, effective February 27, 2008 (D.C. Law 17-109; D.C. Official Code § 7-771.02). Dependent - a dependent as defined under § 501(c)(3) of the Internal Revenue Code. Federal adjusted gross income - the same meaning as under § 62 of the Internal Revenue Code. Household income - (1) The federal adjusted gross income reported by a taxpayer on his or her federal individual or separate income tax return; or (2) The federal adjusted gross income reported by taxpayers on their federal joint return. Internal Revenue Code - the same meaning as under D.C. Official Code § 47-1801.04(28). Minimum essential coverage - the same meaning as under 26-A DCMR § 8999.1(j). Month - a calendar month. Resident - the same meaning as under D.C. Official Code § 47-1801.04(42). Shared responsibility family - all nonexempt individuals for whom the taxpayer (and the taxpayer's spouse or registered domestic partner) is liable for the shared responsibility payment imposed under § 3902 of this chapter. Taxable year - the same meaning as under D.C. Official Code § 47-1801.04(51). SOURCE: Final Rulemaking published at 67 DCR 1234 (February 7, 2020). District of Columbia Municipal Regulations Taxation and Assessments 9 DCMR § 3999