that the system exempts such individual from paying any premium imposed by the State under such plan (or waiver). Such automatic enrollment shall be void if within 60 days after first being notified of the automatic enrollment the eligible individual declines such coverage. (2) Eligible individual (A) In general Subject to subparagraph (B), the term eligible individual means, with respect to a taxable year, an individual who is not eligible for minimum essential coverage, other than minimum essential coverage described in subparagraph (A)(ii) or (C) of section 5000A(f)(1) of the Internal Revenue Code of 1986, for such year. (B) Limitation An individual who is only eligible for minimum essential coverage described in section 5000A(f)(1)(C) of the Internal Revenue Code of 1986 may only be treated as an eligible individual for purposes of this section if the amount that would be calculated under section 36B(b)(2)(B) of such Code for such individual for a coverage month is not less than the monthly premium for the least expensive plan offered on the Exchange for which such individual is eligible. This subclause shall be calculated on the basis of the individual’s household income for the most recent taxable year for which the Secretary determines information is available. (3) State The term State means each of the several States, the District of Columbia, and each territory or possession of the United States.