qualifying family member

Defined in 1 dictionary — U.S. Code

United States Code

26 U.S.C. § 35 — for purposes of this section (14 versions over time)

The term “qualifying family member” means—

(A) the taxpayer’s spouse, and

(B) any dependent of the taxpayer with respect to whom the taxpayer is entitled to a deduction under section 151(c).

29 U.S.C. § 2918 — under this chapter (3 versions over time)

The term "qualifying family member" means—

(i) the eligible individual's spouse, and

(ii) any dependent of the eligible individual with respect to whom the individual is entitled to a deduction under section 151(c) of title 26.

Such term does not include any individual who has other specified coverage.