The IRS says this for code 1A on the 1095-C:
"1A. Qualifying Offer: Minimum essential coverage providing minimum value offered to full-time employee with Employee Required Contribution equal to or less than 9.5% (as adjusted) of mainland single federal poverty line and at least minimum essential coverage offered to spouse and dependent(s)."
See Page 11 at https://www.irs.gov/pub/irs-pdf/i109495c.pdf
Actually, all the other 1095-C codes are listed on this page as well.
