New Jersey Statutes Title 54A. New Jersey Gross Income Tax Act 54A § 11-2

As used in this act:

“Affordable Care Act” means the federal “Patient Protection and Affordable Care Act,” Pub.L.111-148, as amended by the federal “Health Care and Education Reconciliation Act of 2010,” Pub.L.111-152, and any federal rules and regulations adopted pursuant thereto.

“Applicable individual” means the same as defined in 26 U.S.C. s.5000A(d)(1).

“Carrier” means any entity that contracts or offers to contract to provide, deliver, arrange for, pay for, or reimburse any of the costs of health care services, including a sickness and accident insurance company, a health maintenance organization, a hospital or health service corporation, a multiple employer welfare arrangement, an entity under contract with the State Health Benefits Program or the School Employees' Health Benefits Program to administer a health benefits plan, or any other entity providing a health benefits plan.

“Minimum essential coverage” means the same as defined in 26 U.S.C. s.5000A(f)(1).