124 STAT. 218 PUBLIC LAW 111–148—MAR. 23, 2010 ‘‘(i) decreased by the amount of any deduction allowable under paragraph (1), (3), (4), or (10) of section 62(a), ‘‘(ii) increased by the amount of interest received or accrued during the taxable year which is exempt from tax imposed by this chapter, and ‘‘(iii) determined without regard to sections 911, 931, and 933. ‘‘(3) POVERTY LINE.— ‘‘(A) IN GENERAL.—The term ‘poverty line’ has the meaning given that term in section 2110(c)(5) of the Social Security Act (42 U.S.C. 1397jj(c)(5)). ‘‘(B) POVERTY LINE USED.—In the case of any qualified health plan offered through an Exchange for coverage during a taxable year beginning in a calendar year, the poverty line used shall be the most recently published poverty line as of the 1st day of the regular enrollment period for coverage during such calendar year. ‘‘(e) RULES FOR INDIVIDUALS NOT LAWFULLY PRESENT.— ‘‘(1) IN GENERAL.—If 1 or more individuals for whom a taxpayer is allowed a deduction under section 151 (relating to allowance of deduction for personal exemptions) for the tax- able year (including the taxpayer or his spouse) are individuals who are not lawfully present— ‘‘(A) the aggregate amount of premiums otherwise taken into account under clauses (i) and (ii) of subsection (b)(2)(A) shall be reduced by the portion (if any) of such premiums which is attributable to such individuals, and ‘‘(B) for purposes of applying this section, the deter- mination as to what percentage a taxpayer’s household income bears to the poverty level for a family of the size involved shall be made under one of the following methods: ‘‘(i) A method under which— ‘‘(I) the taxpayer’s family size is determined by not taking such individuals into account, and ‘‘(II) the taxpayer’s household income is equal to the product of the taxpayer’s household income (determined without regard to this subsection) and a fraction— ‘‘(aa) the numerator of which is the pov- erty line for the taxpayer’s family size deter- mined after application of subclause (I), and ‘‘(bb) the denominator of which is the pov- erty line for the taxpayer’s family size deter- mined without regard to subclause (I). ‘‘(ii) A comparable method reaching the same result as the method under clause (i). ‘‘(2) LAWFULLY PRESENT.—For purposes of this section, an individual shall be treated as lawfully present only if the indi- vidual is, and is reasonably expected to be for the entire period of enrollment for which the credit under this section is being claimed, a citizen or national of the United States or an alien lawfully present in the United States. ‘‘(3) SECRETARIAL AUTHORITY.—The Secretary of Health and Human Services, in consultation with the Secretary, shall pre- scribe rules setting forth the methods by which calculations of family size and household income are made for purposes Regulations.
