Notice 2020-66, 2020-40 I.R.B. 785

(Sept. 28, 2020), provides that Medicaid coverage that is limited to COVID19 testing and diagnostic services under section 6004(a)(3) of the Families First Coronavirus Response Act, Pub. L. 116127, 134 Stat. 178 (Mar. 18, 2020) is not minimum essential coverage under a government-sponsored program. As a consequence, an individual’s eligibility for such coverage for one or more months does not prevent those months from qualifying as coverage months for purposes of determining eligibility for the premium tax credit under section 36B. Notice 2020-66 applies to taxable years beginning in or after 2020.