The PEBB Program’s criteria for health insurance eligibility are broader than the federal criteria for the tax benefit. Parents will not need to pay federal taxes on dollars used to pay for health insurance through PEBB for children up to age 26 if the child meets the definition in tax code (for example, son, daughter, stepchild, adopted child, eligible foster child—see IRC 152 (f)(1)).  See IRC 152 (c) or (d) for further examples of children who qualify for the tax benefit.