eligible coverage month means, with respect to any individual, any month if, as of the first day of such month, the individual— (1) is covered by eligible health insurance, (2) is not eligible for other specified coverage, (3) is either— (A) a citizen or national of the United States, or (B) a qualified alien (within the meaning of section 431 of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 ( 8 U.S.C. 1641 )), and (4) is not incarcerated, other than incarceration pending the disposition of charges. (e) Qualifying family member For purposes of this section, the term qualifying family member means— (1) in the case of a joint return, the taxpayer’s spouse, (2) any dependent of the taxpayer, and (3) with respect to any eligible coverage month, any child (as defined in section 152(f)(1)) of the taxpayer who as of the end of the taxable year has not attained age 27 if such child is covered for such month under eligible health insurance which also covers the taxpayer (in the case of a joint return, either spouse). (f) Eligible health insurance For purposes of this section— (1) In general The term eligible health insurance means any health insurance coverage (as defined in section 9832(b)) if— (A) such coverage is either— (i) offered in the individual health insurance market within a State, or (ii) is unsubsidized COBRA continuation coverage, (B) such coverage is not a grandfathered health plan (as defined in section 1251 of the Patient Protection and Affordable Care Act) or a grandmothered health plan, (C) substantially all of such coverage is not of excepted benefits described in section 9832(c), (D) such coverage does not include coverage for abortions (other than any abortion necessary to save the life of the mother or any abortion with respect to a pregnancy that is the result of an act of rape or incest), (E) such coverage does not consist of short-term limited duration insurance (as defined by the Secretary), and (F) the State in which such insurance is offered certifies that such