116 STAT. 956 PUBLIC LAW 107-210—AUG. 6, 2002 "(d) QUALIFYING FAMILY MEMBER. — For purposes of this section— "(1) IN GENERAL. —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. " (2) SPECIAL DEPENDENCY TEST IN CASE OF DIVORCED PAR- ENTS, ETC. — If paragraph (2) or (4) of section 152(e) applies to any child with respect to any calendar year, in the case of any taxable year beginning in such calendar year, such child shall be treated as described in paragraph (1)(B) with respect to the custodial parent (within the meaning of section 152(e)(1)) and not with respect to the noncustodial parent. "(e) QUALIFIED HEALTH INSURANCE. —For purposes of this section— "(1) IN GENERAL.— The term 'qualified health insurance' means any of the following: "(A) Coverage under a COBRA continuation provision (as defined in section 9832(d)(1)). "(B) State-based continuation coverage provided by the State under a State law that requires such coverage. "(C) Coverage offered through a qualified State high risk pool (as defined in section 2744(c)(2) of the Public Health Service Act). "(D) Coverage under a health insurance program offered for State employees. "(E) Coverage under a State-based health insurance program that is comparable to the health insurance program offered for State employees. "(F) Coverage through an arrangement entered into by a State and— "(i) a group health plan (including such a plan which is a multiemployer plan as defined in section 3(37) of the Employee Retirement Income Security Act of 1974), "(ii) an issuer of health insurance coverage, "(iii) an administrator, or "(iv) an employer. "(G) Coverage offered through a State arrangement with a private sector health care coverage purchasing pool. "(H) Coverage under a State-operated health plan that does not receive any Federal financial participation. "(I) Coverage under a group health plan that is available through the employment of the eligible individual's spouse. "(J) In the case of any eligible individual and such individual's qualifying family members, coverage under individual health insurance if the eligible individual was covered under individual health insurance during the entire 30-day period that ends on the date that such individual became separated from the employment which qualified such individual for—
�
