(a) For purposes of this section: (1) "Adult children" means children who are at least 18 years of age. (2) "Domestic partners" means adults in a domestic partnership as defined in Section 22771. (3) "Siblings" means siblings who are at least 18 years of age. (4) "Spouses" means parties in a marital relationship recognized under the Internal Revenue Code, including, but not limited to, Section 7702B(f)(2) of Title 26 of the United States Code, or any other applicable authority that governs eligibility
(a) General rule There is hereby imposed on any person failing to meet the requirements of subsection (c) or (d) a tax in the amount determined under subsection (b). (b) Amount (1) In general The amount of the tax imposed by subsection (a) shall be $100 per insured for each day any requirement of subsection (c) or (d) is not met with respect to each qualified long-term care insurance contract. (2) Waiver In the case of a failure which is due to reasonable cause and not to willful neglect, the Secretary