qualifying family member
Defined in 2 places across 2 titles of the United States Code.
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).
Source
- 2013–present26 U.S.C. § 35Internal Revenue Code · Health insurance costs of eligible individuals · for purposes of this section
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).
Such term does not include any individual who has other specified coverage.
Source
- 2002–202226 U.S.C. § 35Internal Revenue Code · Health insurance costs of eligible individuals · for purposes of this section
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.
Source
- 201329 U.S.C. § 2918Labor · National emergency grants · under this chapter
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.
Source
- 2002–present29 U.S.C. § 2918Labor · National emergency grants · under this chapter