; or (B) enrolling, or facilitating the enrollment of, such individual in minimum essential coverage. (15) Single, streamlined application The term single, streamlined application means the form described in section 1413(b)(1)(A) of the Patient Protection and Affordable Care Act ( 42 U.S.C. 18083(b)(1)(A) ). (16) Tax return preparer The term tax return preparer has the meaning given such term in section 7701(a)(36) of the Internal Revenue Code of 1986. (17) Zero net premium The term zero net premium , with respect to a health plan or other form of minimum essential coverage, means a net premium of $0.00 for such plan or coverage. 3. Federal income tax returns used to facilitate enrollment into insurance affordability programs (a) In general Not later than January 1, 2026, the Secretary shall establish a program which allows any taxpayer who is not covered under minimum essential coverage at the time their return of tax for the taxable year is filed, as well as any other household member who is not covered under such coverage, to, in conjunction with the filing of their return of tax for any taxable year which begins after December 31, 2024, elect to— (1) have a determination made as to whether the household member who is not covered under such coverage is eligible for an insurance affordability program; and (2) have such household member enrolled into minimum essential coverage, provided that— (A) such coverage is provided through a zero-net-premium plan, and (B) the taxpayer does not— (i) opt out of coverage through the zero-net-premium plan, or (ii) select a different plan. (b) Taxpayer requirements and consent (1) In general Pursuant to the program established under subsection (a), the taxpayer may, in conjunction with the filing of their return of tax for the taxable year— (A) identify any household member who is not covered under minimum essential coverage at the time of such filing