The IRS has determined that Medicaid coverage limited to COVID-19 testing and diagnostic services isn’t minimum essential coverage under a government-sponsored program. Thus, an individual’s eligibility for this coverage for one or more months doesn’t prevent those months from qualifying as coverage months for purposes of determining eligibility for the premium tax credit. The Families First Coronavirus Response Act authorized states to provide COVID-19 testing to uninsured individuals covered under Medicaid. Minimum essential coverage generally includes coverage under government-sponsored programs, including Medicaid coverage. Read Notice 2020-66: Call or visit our website for more information!