The regulations under § 36B provide that an employee who may enroll in an eligible employer-sponsored plan and an individual who may enroll in the plan because of a relationship to the employee (a related individual) are eligible for minimum essential coverage under the employer-sponsored plan if the plan is affordable and provides minimum value. Additionally, an employee and a related individual are not eligible for a premium tax credit for their Marketplace coverage if they could have enrolled in employer-sponsored coverage that is affordable and provides minimum value.
PTC
