(i) entitled to benefits under part A of title XVIII of the Social Security Act or enrolled under part B of such title, (ii) enrolled in the program under title XIX or XXI of such Act (other than under section 1928 of such Act), (iii) receiving benefits (other than under continuation coverage under section 4980B) which constitute medical care from an employer— (I) from whom such individual is separated from service at the time of receipt of such benefits, and (II) after such separation, if such benefits began before January 1, 2018, unless such individual is also covered by a qualified health plan as of the 1st day of such month, or (iv) entitled to receive benefits under chapter 55 of title 10, United States Code. (C) Identification requirements The term eligible individual shall not include any individual for any month unless the policy number associated with coverage under the qualified health plan and the TIN of each eligible individual covered under such coverage for such month is included on the return for the taxable year in which such month occurs. (2) Qualified health plan (A) In general The term qualified health plan means a health plan (within the meaning of section 223(c)(2), without regard to subparagraph (A)(i) thereof) which, under regulations prescribed by the Secretary, meets the following requirements: (i) The plan has coverage for inpatient and outpatient care, emergency benefits, and physician care. (ii) The plan has coverage which meaningfully limits individual economic exposure to extraordinary medical expenses (B) Exclusion of certain plans The term qualified health plan does not include— (i) a health plan if substantially all of its coverage is coverage described in section 223(c)(1)(B), (ii) any program or benefits referred to in clause (i), (ii), or (iii) of paragraph (1)(B), and (iii) a Medicare supplemental policy (as defined in section 1882 of the Social Security Act). (e) Regulations The Secretary may prescribe such regulations as may be necessary to carry out this section. . (b)