https://www.journalofaccountancy.com/news/2018/oct/irs-guidance-exemption-deduction-health-care-tax-201819942.html
By: Sally P Schreiber J.D.
"...Sec. 36B allows a premium tax credit to eligible individuals who enroll themselves, their spouse, or any dependent in a qualified health plan through a federal health insurance exchange. The regulations under that section apply based on whether a taxpayer claimed a personal exemption deduction for an individual. Similarly, the regulations under Sec. 5000A, which requires taxpayers and their dependents to have minimum essential health insurance coverage during the tax year, also apply based on whether a taxpayer claimed a personal exemption deduction for an individual."
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