Federal Regulatory Guidance and Actions: Coverage for Adult Dependents

This is one in a series of NCSL documents offering assistance to states in interpreting and implementing the Affordable Care Act.

Coverage for Adult Dependents

Title I, Part A, Subpart II, Sec. 2714

Extends the option of health coverage for young adult children under their parent's health plan up to the age of 26.

Guidance/Information - Health and Human Services (HHS)

• HHS Fact Sheet: Young Adults and the Affordable Care Act: Protecting Young Adults and Eliminating Burdens on Families and Businesses
• HHS Q&A

Guidance/Information - Internal Revenue Service (IRS)

• April 27, 2010: Tax Treatment of Health Care Benefits Provided with Respect to Children Under Age 27

Interim Final Rules

• Dependent Coverage of Children Who Have Not Attained Age 26