{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s125/f/3/A","label":"qualified benefit","definition":"The term “qualified benefit” shall not include any qualified health plan (as defined in section 1301(a) of the Patient Protection and Affordable Care Act) offered through an Exchange established under section 1311 of such Act.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}