,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #bghc  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,july #bb1 #bjac ,mr4 
,ryan ( ,ohio 7= himself1 ,mr4 ,turn]1  
,mr4 ,johnson ( ,ohio1 ,mr4 ,o',r\rke1 &
 ,mrs4 ,davis ( ,cali=nia7 introduc$ !  
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means  ,a ,,bill 
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to provide = cont9u$ eligibility =
 ! heal? c>e tax cr$it = ,,pbgc p5sion  
recipi5ts eligible = ! cr$it at ! end ( 
#bjac4  #a4 ,cont9u$ eligibility = heal?
 c>e tax cr$it = c]ta9 ,,pbgc p5sion    
recipi5ts aft] #bjac  7a7 ,9 g5]al      
,subsection 7b7 ( section #ce ( !       
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new p>agraph3 
7#c7 ,exception  7,a7 ,9 g5]al ,p>agraph
 7#a7 %all be appli$ )\t reg>d to       
subp>agraph 7,b7 !re( = mon?s aft] #bjac
 = s long z !re is n a break 9 cov]age 9
 ! case ( an eligible ,,pbgc p5sion     
recipi5t = :om ,decemb] #bjac is an     
eligible cov]age mon?4  7,b7            

,coord9ation ,if1 = any mon?1           
subp>agraph 7,a7 applies & ! individual 
is an eligible individual--  7i7 su*    
mon? %all n be tak5 into acc\nt "u      
section #cf;,b1  7ii7 no p5alty %all be 
impos$ "u section #ejjj;,a ) respect to 
! eligible individual or any family     
memb] :o is cov]$ by qualifi$ heal?     
insurance1 &  7iii7 ! eligible          
individual %all n be treat$ z an        
eligible insur$ = purposes ( section    
#adjb ( ! ,pati5t ,protection &         
,af=dable ,c>e ,act 7relat+ to r$uc$    
co/-%>+ = individuals enroll+ 9 qualifi$
 heal? plans74  7,c7 ,election          
,subp>agraph 7,a7 %all n apply ) respect
 to an eligible individual if !         
individual elects n to h a mon? treat$ z
 an eligible cov]age mon?4 ,su*         
election1 once made1 %all be            
irrevocable1 & ! individual may n       
!reaft] be treat$ z an eligible         
individual = purposes ( ?is section4  4 
7b7 ,effective date ,! am5dm5t made by  
subsection 7a7 %all apply to mon?s aft] 

,decemb] #bjac4