United States. Congress

“ Individuals residing in possessions of the United States.—Any individual who is a bona fide resident of any possession of the United States (as determined under section 937 (a) ) for any taxable year (and any qualifying child residing with such individual) shall be treated for purposes of this section as covered by acceptable coverage during such taxable year. ”

“ Regulations.—The Secretary shall prescribe such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section, including regulations or other guidance (developed in coordination with the Health Choices Commissioner) which provide— `` (1) exemption from the tax imposed under subsection (a) in cases of de minimis lapses of acceptable coverage, and `` (2) a process for applying for a waiver of the application of subsection (a) in cases of hardship. ”

“ Exemption.—An application for the exemption described in subparagraph (A) shall be filed with the Secretary at such time and in such form and manner as the Secretary may prescribe. Any such exemption granted by the Secretary shall be effective for such period as the Secretary determines appropriate. ”