,,ii  #aacth ,,congress  #b;d ,session  
,s4 #bifd  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,november #bj1 
#bjad,mr4 ,brown 7for himself1 ,mr4     
,bennet1 ,ms4 ,cantwell1 ,mr4 ,casey1   
,mr4 ,cardin1 ,mr4 ,menendez1 ,mr4      
,rockefeller1 ,mr4 ,schumer1 and ,ms4   
,stabenow7 introduced the following     
bill2 which was read twice and referred 
to the ,committee on ,finance  ,a ,,bill
  ,to extend the trade adjustment       
assistance program1 and for other       
purposes4  #a4 ,short title2 table of   
contents  7a7 ,short title ,this ,act   
may be cited as the ,trade ,adjustment  
,assistance ,act of #bjad4  7b7 ,table  
of contents ,the table of contents for  
this ,act is as follows3 ,sec4 #a4      
,short title2 table of contents4 ,,title
 ,i--,application of provisions relating
 to trade adjustment assistance ,sec4   
#aja4 ,application of provisions        
relating to trade adjustment assistance4
 ,,title ,,ii--,extension of trade      
adjustment assistance program ,subtitle 

,a--,extension provisions ,sec4 #bja4   
,extension of termination provisions4   
,sec4 #bjb4 ,training funds4 ,sec4 #bjc4
 ,reemployment trade adjustment         
assistance4 ,sec4 #bjd4 ,authorizations 
of appropriations4 ,subtitle ,b--,other 
provisions ,sec4 #baa4 ,extension of    
trade adjustment assistance to public   
agency workers4 ,sec4 #bab4 ,limitations
 on trade readjustment allowances4 ,sec4
 #bac4 ,job search and relocation       
allowances4 ,sec4 #bad4 ,reemployment   
trade adjustment assistance program4    
,,title ,,iii--,general provisions ,sec4
 #cja4 ,applicability of trade          
adjustment assistance provisions4 ,sec4 
#cjb4 ,sunset provisions4 ,,title       
,,iv--,health ,coverage ,tax ,credit    
,sec4 #dja4 ,extension and modification 
of ,health ,coverage ,tax ,credit4 ,sec4
 #djb4 ,,taa pre-certification rule for 
purposes of determining whether there is
 a #fc-;day lapse in creditable         
coverage4 ,sec4 #djc4 ,extension of     
,,cobra benefits for certain            

,,taa-eligible individuals and ,,pbgc   
recipients4  ,i ,application of         
provisions relating to trade adjustment 
assistance  #aja4 ,application of       
provisions relating to trade adjustment 
assistance  7a7 ,repeal of snapback     
,section #bcc of the ,trade ,adjustment 
,assistance ,extension ,act of #bjaa    
7,public ,law #aab-dj2 #abe ,stat4 #daf7
 is repealed4  7b7 ,applicability of    
certain provisions ,except as otherwise 
provided in this ,act1 the provisions of
 chapters #b through #f of title ,,ii of
 the ,trade ,act of #aigd1 as in effect 
on ,december #ca1 #bjac1 and as amended 
by this ,act1 shall-- 7#a7 take effect  
on the date of the enactment of this    
,act2 and  7#b7 apply to petitions for  
certification filed under chapter #b1   
#c1 or #f of title ,,ii of the ,trade   
,act of #aigd on or after such date of  
enactment4  7c7 ,references ,except as  
otherwise provided in this ,act1        
whenever in this ,act an amendment or   
repeal is expressed in terms of an      

amendment to1 or repeal of1 a provision 
of chapters #b through #f of title ,,ii 
of the ,trade ,act of #aigd1 the        
reference shall be considered to be made
 to a provision of any such chapter1 as 
in effect on ,december #ca1 #bjac4  ,,ii
 ,extension of trade adjustment         
assistance program  ,a ,extension       
provisions  #bja4 ,extension of         
termination provisions ,section #bhe of 
the ,trade ,act of #aigd 7#ai ,u4,s4,c4 
#bbga note7 is amended by striking #bjac
 each place it appears and inserting    
#bjbj4  #bjb4 ,training funds ,section  
#bcf7;a77#b77;,a7 of the ,trade ,act of 
#aigd 7#ai ,u4,s4,c4 #bbif7;a77#b77;,a77
 is amended-- 7#a7 in clause 7i71 by    
striking and #bjac and inserting through
 #bjbj2 and  7#b7 in clause 7ii71 by    
striking #bjac each place it appears and
 inserting #bjbj4  #bjc4 ,reemployment  
trade adjustment assistance ,section    
#bdf7;b77#a7 of the ,trade ,act of #aigd
 7#ai ,u4,s4,c4 #bcah7;b77#a77 is       
amended by striking #bjac and inserting 

#bjbj4  #bjd4 ,authorizations of        
appropriations  7a7 ,trade adjustment   
assistance for workers ,section #bde7;a7
 of the ,trade ,act of #aigd 7#ai       
,u4,s4,c4 #bcag7;a77 is amended by      
striking #bjac and inserting #bjbj4  7b7
 ,trade adjustment assistance for firms 
,section #bee7;a7 of the ,trade ,act of 
#aigd 7#ai ,u4,s4,c4 #bcde7;a77 is      
amended-- 7#a7 by striking #af1jjj1jjj  
and inserting #ej1jjj1jjj2  7#b7 by     
striking and #bjac and inserting through
 #bjbj2  7#c7 by striking #d1jjj1jjj and
 inserting #f1bej1jjj2 and  7#d7 by     
striking ,october #a1 #bjac1 and ending 
on ,december #ca1 #bjac and inserting   
,october #a1 #bjbj1 and ending on       
,december #ca1 #bjbj4  7c7 ,trade       
adjustment assistance for communities   
,section #bgb7;a7 of the ,trade ,act of 
#aigd 7#ai ,u4,s4,c4 #bcgb7;a77 is      
amended-- 7#a7 by striking and #bjaj and
 inserting through #bjbj2 and  7#b7 by  
striking ,october #a1 #bjaj1 and ending 
,december #ca1 #bjaj and inserting      

,october #a1 #bjbj1 and ending ,december
 #ca1 #bjbj4  7d7 ,trade adjustment     
assistance for farmers ,section #bih7;a7
 of the ,trade ,act of #aigd 7#ai       
,u4,s4,c4 #bdja;g7a77 is amended-- 7#a7 
by striking and #bjac and inserting     
through #bjbj2 and  7#b7 by striking    
,october #a1 #bjac1 and ending on       
,december #ca1 #bjac and inserting      
,october #a1 #bjbj1 and ending on       
,december #ca1 #bjbj4  ,b ,other        
provisions  #baa4 ,extension of trade   
adjustment assistance to public agency  
workers  7a7 ,definitions ,section #bdg 
of the ,trade ,act of #aigd 7#ai        
,u4,s4,c4 #bcai7 is amended-- 7#a7 in   
paragraph 7#c7-- 7,a7 in the matter     
preceding subparagraph 7,a71 by striking
 ,the and inserting ,subject to section 
#bbb7;d77#e71 the2 and  7,b7 in         
subparagraph 7,a71 by striking or       
service sector firm and inserting 1     
service sector firm1 or public agency2  
and  7#b7 by adding at the end the      
following3  7#ai7 ,the term public      

agency means a department or agency of a
 ,state or local government or of the   
,federal ,government1 or a subdivision  
thereof4  4  7b7 ,group eligibility     
requirements ,section #bbb of the ,trade
 ,act of #aigd 7#ai ,u4,s4,c4 #bbgb7 is 
amended-- 7#a7 by redesignating         
subsections 7c71 7d71 and 7e7 as        
subsections 7d71 7e71 and 7f71          
respectively2  7#b7 by inserting after  
subsection 7b7 the following3  7c7      
,adversely affected workers in public   
agencies ,a group of workers in a public
 agency shall be certified by the       
,secretary as eligible to apply for     
adjustment assistance under this chapter
 pursuant to a petition filed under     
section #bba if the ,secretary          
determines that-- 7#a7 a significant    
number or proportion of the workers in  
the public agency have become totally or
 partially separated1 or are threatened 
to become totally or partially          
separated2  7#b7 the public agency has  
acquired from a foreign country services

 like or directly competitive with      
services which are supplied by such     
agency2 and  7#c7 the acquisition of    
services described in paragraph 7#b7    
contributed importantly to such workers'
 separation or threat of separation4  2 
7#c7 in subsection 7d7 7as              
redesignated71 by adding at the end the 
following3  7#e7 ,reference to firm ,for
 purposes of subsections 7a7 and 7b71   
the term firm does not include a public 
agency4  2 and  7#d7 in paragraph 7#b7  
of subsection 7e7 7as redesignated71 by 
striking subsection 7a7 or 7b7 and      
inserting subsection 7a71 7b71 or 7c74  
#bab4 ,limitations on trade readjustment
 allowances  7a7 ,limitations ,section  
#bcc7;a7 of the ,trade ,act of #aigd    
7#ai ,u4,s4,c4 #bbic7;a77 is amended--  
7#a7 in paragraph 7#b71 in the matter   
preceding subparagraph 7,a71 by         
inserting after #ajd-week period the    
following3 7or1 in the case of an       
adversely affected worker who requires a
 program of remedial education 7as      

described in section #bcf7;a77#e77;,d77 
or a program of prerequisite education  
7as described in section                
#bcf7;a77#e77;,e77 in order to complete 
training approved for the worker under  
section #bcf1 the #acj-week period72 and
  7#b7 in paragraph 7#c71 in the matter 
preceding subparagraph 7,a71 by striking
 #fe additional weeks and inserting #gh 
additional weeks4  7b7 ,payment of trade
 readjustment allowances ,to complete   
training ,section #bcc7;f7 of the ,trade
 ,act of #aigd 7#ai ,u4,s4,c4 #bbic7;f77
 is amended by striking #ac each place  
it appears and inserting #bf4  #bac4    
,job search and relocation allowances   
7a7 ,job search allowances ,section #bcg
 of the ,trade ,act of #aigd 7#ai       
,u4,s4,c4 #bbig7 is amended-- 7#a7 in   
subsection 7a77#a7-- 7,a7 by striking   
,each ,state and all that follows       
through an adversely affected worker and
 inserting ,an adversely affected       
worker2 and  7,b7 by striking to file   
and inserting may file2 and  7#b7 in    

subsection 7b7-- 7,a7 in paragraph 7#a71
 by striking not more than #ij percent  
and inserting #ajj percent2 and  7,b7 in
 paragraph 7#b71 by striking #a1bej and 
inserting #a1ejj4  7b7 ,relocation      
allowances ,section #bch of the ,trade  
,act of #aigd 7#ai ,u4,s4,c4 #bbih7 is  
amended-- 7#a7 in subsection 7a77#a7--  
7,a7 by striking ,each ,state and all   
that follows through an adversely       
affected worker and inserting ,an       
adversely affected worker2 and  7,b7 by 
striking to file and inserting may file2
 and  7#b7 in subsection 7b7-- 7,a7 in  
paragraph 7#a71 by striking not more    
than #ij percent and inserting #ajj     
percent2 and  7,b7 in paragraph 7#b71 by
 striking #a1bej and inserting #a1ejj4  
#bad4 ,reemployment trade adjustment    
assistance program ,section #bdf7;a7 of 
the ,trade ,act of #aigd 7#ai ,u4,s4,c4 
#bcah7;a77 is amended-- 7#a7 in         
paragraph 7#c77;,b77ii71 by striking    
#ej1jjj and inserting #ee1jjj2 and  7#b7
 in paragraph 7#e71 by striking #aj1jjj 

each place it appears and inserting     
#ab1jjj4  ,,iii ,general provisions     
#cja4 ,applicability of trade adjustment
 assistance provisions  7a7 ,trade      
adjustment assistance for workers  7#a7 
,petitions filed on or after ,january   
#a1 #bjad1 and before date of enactment 
7,a7 ,certifications of workers not     
certified before date of enactment  7i7 
,criteria if a determination has not    
been made ,if1 as of the date of the    
enactment of this ,act1 the ,secretary  
of ,labor has not made a determination  
with respect to whether to certify a    
group of workers as eligible to apply   
for adjustment assistance under section 
#bbb of the ,trade ,act of #aigd        
pursuant to a petition described in     
clause 7iii71 the ,secretary shall make 
that determination based on the         
requirements of section #bbb of the     
,trade ,act of #aigd1 as in effect on   
such date of enactment4  7ii7           
,reconsideration of denials of          
certifications ,if1 before the date of  

the enactment of this ,act1 the         
,secretary made a determination not to  
certify a group of workers as eligible  
to apply for adjustment assistance under
 section #bbb of the ,trade ,act of     
#aigd pursuant to a petition described  
in clause 7iii71 the ,secretary shall-- 
7,i7 reconsider that determination2 and 
7,,ii7 if the group of workers meets the
 requirements of section #bbb of the    
,trade ,act of #aigd1 as in effect on   
such date of enactment1 certify the     
group of workers as eligible to apply   
for adjustment assistance4  7iii7       
,petition described ,a petition         
described in this clause is a petition  
for a certification of eligibility for a
 group of workers filed under section   
#bba of the ,trade ,act of #aigd on or  
after ,january #a1 #bjad1 and before the
 date of the enactment of this ,act4    
7,b7 ,eligibility for benefits  7i7 ,in 
general ,except as provided in clause   
7ii71 a worker certified as eligible to 
apply for adjustment assistance under   

section #bbb of the ,trade ,act of #aigd
 pursuant to a petition described in    
subparagraph 7,a77iii7 shall be         
eligible1 on and after the date of the  
enactment of this ,act1 to receive      
benefits only under the provisions of   
chapter #b of title ,,ii of the ,trade  
,act of #aigd1 as in effect on such date
 of enactment4  7ii7 ,computation of    
maximum benefits ,benefits received by a
 worker described in clause 7i7 under   
chapter #b of title ,,ii of the ,trade  
,act of #aigd before the date of the    
enactment of this ,act shall be included
 in any determination of the maximum    
benefits for which the worker is        
eligible under the provisions of chapter
 #b of title ,,ii of the ,trade ,act of 
#aigd1 as in effect on the date of the  
enactment of this ,act4  7#b7 ,petitions
 filed before ,january #a1 #bjad ,a     
worker certified as eligible to apply   
for adjustment assistance pursuant to a 
petition filed under section #bba of the
 ,trade ,act of #aigd on or before      

,december #ca1 #bjac1 shall continue to 
be eligible to apply for and receive    
benefits under the provisions of chapter
 #b of title ,,ii of such ,act1 as in   
effect on ,december #ca1 #bjac4  7#c7   
,qualifying separations with respect to 
petitions filed within #ij days of date 
of enactment ,section #bbc7;b7 of the   
,trade ,act of #aigd1 as in effect on   
the date of the enactment of this ,act1 
shall be applied and administered by    
substituting before ,january #a1 #bjad  
for more than one year before the date  
of the petition on which such           
certification was granted for purposes  
of determining whether a worker is      
eligible to apply for adjustment        
assistance pursuant to a petition filed 
under section #bba of the ,trade ,act of
 #aigd on or after the date of the      
enactment of this ,act and on or before 
the date that is #ij days after such    
date of enactment4  7b7 ,trade          
adjustment assistance for firms  7#a7   
,certification of firms not certified   

before date of enactment  7,a7 ,criteria
 if a determination has not been made   
,if1 as of the date of the enactment of 
this ,act1 the ,secretary of ,commerce  
has not made a determination with       
respect to whether to certify a firm as 
eligible to apply for adjustment        
assistance under section #bea of the    
,trade ,act of #aigd pursuant to a      
petition described in subparagraph 7,c71
 the ,secretary shall make that         
determination based on the requirements 
of section #bea of the ,trade ,act of   
#aigd1 as in effect on such date of     
enactment4  7,b7 ,reconsideration of    
denial of certain petitions ,if1 before 
the date of the enactment of this ,act1 
the ,secretary made a determination not 
to certify a firm as eligible to apply  
for adjustment assistance under section 
#bea of the ,trade ,act of #aigd        
pursuant to a petition described in     
subparagraph 7,c71 the ,secretary       
shall-- 7i7 reconsider that             
determination2 and  7ii7 if the firm    

meets the requirements of section #bea  
of the ,trade ,act of #aigd1 as in      
effect on such date of enactment1       
certify the firm as eligible to apply   
for adjustment assistance4  7,c7        
,petition described ,a petition         
described in this subparagraph is a     
petition for a certification of         
eligibility filed by a firm or its      
representative under section #bea of the
 ,trade ,act of #aigd on or after       
,january #a1 #bjad1 and before the date 
of the enactment of this ,act4  7#b7    
,certification of firms that did not    
submit petitions between ,january #a1   
#bjad1 and date of enactment  7,a7 ,in  
general ,the ,secretary of ,commerce    
shall certify a firm described in       
subparagraph 7,b7 as eligible to apply  
for adjustment assistance under section 
#bea of the ,trade ,act of #aigd1 as in 
effect on the date of the enactment of  
this ,act1 if the firm or its           
representative files a petition for a   
certification of eligibility under      

section #bea of the ,trade ,act of #aigd
 not later than #ij days after such date
 of enactment4  7,b7 ,firm described ,a 
firm described in this subparagraph is a
 firm that the ,secretary determines    
would have been certified as eligible to
 apply for adjustment assistance if--   
7i7 the firm or its representative had  
filed a petition for a certification of 
eligibility under section #bea of the   
,trade ,act of #aigd on a date during   
the period beginning on ,january #a1    
#bjad1 and ending on the day before the 
date of the enactment of this ,act2 and 
7ii7 the provisions of chapter #c of    
title ,,ii of the ,trade ,act of #aigd1 
as in effect on such date of enactment1 
had been in effect on that date during  
the period described in clause 7i74     
#cjb4 ,sunset provisions  7a7           
,application of prior law ,subject to   
subsection 7b71 beginning on ,january   
#a1 #bjba1 the provisions of chapters   
#b1 #c1 #e1 and #f of title ,,ii of the 
,trade ,act of #aigd 7#ai ,u4,s4,c4     

#bbga et seq471 as in effect on ,january
 #a1 #bjad1 shall be in effect and      
apply1 except that in applying and      
administering such chapters-- 7#a7      
paragraph 7#a7 of section #bca7;c7 of   
that ,act shall be applied and          
administered as if subparagraphs 7,a71  
7,b71 and 7,c7 of that paragraph were   
not in effect2  7#b7 section #bcc of    
that ,act shall be applied and          
administered-- 7,a7 in subsection 7a7-- 
7i7 in paragraph 7#b71 by substituting  
#ajd-week period for #ajd-week period   
and all that follows through #acj-week  
period72 and  7ii7 in paragraph 7#c7--  
7,i7 in the matter preceding            
subparagraph 7,a71 by substituting #fe  
additional weeks for #eb additional     
weeks2 and  7,,ii7 by substituting      
#gh-week period for #eb-week period each
 place it appears2 and  7,b7 by applying
 and administering subsection 7g7 as if 
it read as follows3  7g7 ,payment of    
trade readjustment allowances ,to       
complete training ,notwithstanding any  

other provision of this section1 in     
order to assist an adversely affected   
worker to complete training approved for
 the worker under section #bcf that     
leads to the completion of a degree or  
industry-recognized credential1 payments
 may be made as trade readjustment      
allowances for not more than #ac weeks  
within such period of eligibility as the
 ,secretary may prescribe to account for
 a break in training or for justifiable 
cause that follows the last week for    
which the worker is otherwise entitled  
to a trade readjustment allowance under 
this chapter if-- 7#a7 payment of the   
trade readjustment allowance for not    
more than #ac weeks is necessary for the
 worker to complete the training2  7#b7 
the worker participates in training in  
each such week2 and  7#c7 the worker--  
7,a7 has substantially met the          
performance benchmarks established as   
part of the training approved for the   
worker2  7,b7 is expected to continue to
 make progress toward the completion of 

the training2 and  7,c7 will complete   
the training during that period of      
eligibility4  2  7#c7 section #bde7;a7  
of that ,act shall be applied and       
administered by substituting #bjba for  
#bjjg2  7#d7 section #bdf7;b77#a7 of    
that ,act shall be applied and          
administered by substituting ,december  
#ca1 #bjba for the date that is #e years
 and all that follows through ,state2   
7#e7 section #bef7;b7 of that ,act shall
 be applied and administered by         
substituting the #a-year period         
beginning on ,january #a1 #bjba for each
 of fiscal years #bjjc through #bjjg1   
and #d1jjj1jjj for the #c-month period  
beginning on ,october #a1 #bjjg2  7#f7  
section #bih7;a7 of that ,act shall be  
applied and administered by substituting
 the #a-year period beginning on        
,january #a1 #bjba for each of the      
fiscal years and all that follows       
through ,october #a1 #bjjg2 and  7#g7   
section #bhe of that ,act shall be      
applied and administered-- 7,a7 in      

subsection 7a71 by substituting #bjba   
for #bjjg each place it appears2 and    
7,b7 by applying and administering      
subsection 7b7 as if it read as follows3
  7b7 ,other assistance  7#a7           
,assistance for firms  7,a7 ,in general 
,except as provided in subparagraph     
7,b71 assistance may not be provided    
under chapter #c after ,december #ca1   
#bjba4  7,b7 ,exception ,notwithstanding
 subparagraph 7,a71 any assistance      
approved under chapter #c on or before  
,december #ca1 #bjba1 may be provided-- 
7i7 to the extent funds are available   
pursuant to such chapter for such       
purpose2 and  7ii7 to the extent the    
recipient of the assistance is otherwise
 eligible to receive such assistance4   
7#b7 ,farmers  7,a7 ,in general ,except 
as provided in subparagraph 7,b71       
assistance may not be provided under    
chapter #f after ,december #ca1 #bjba4  
7,b7 ,exception ,notwithstanding        
subparagraph 7,a71 any assistance       
approved under chapter #f on or before  

,december #ca1 #bjba1 may be provided-- 
7i7 to the extent funds are available   
pursuant to such chapter for such       
purpose2 and  7ii7 to the extent the    
recipient of the assistance is otherwise
 eligible to receive such assistance4  4
  7b7 ,exceptions ,the provisions of    
chapters #b1 #c1 #e1 and #f of title    
,,ii of the ,trade ,act of #aigd1 as in 
effect on the date of the enactment of  
this ,act1 shall continue to apply on   
and after ,january #a1 #bjba1 with      
respect to-- 7#a7 workers certified as  
eligible for trade adjustment assistance
 benefits under chapter #b of title ,,ii
 of that ,act pursuant to petitions     
filed under section #bba of that ,act   
before ,january #a1 #bjba2  7#b7 firms  
certified as eligible for technical     
assistance or grants under chapter #c of
 title ,,ii of that ,act pursuant to    
petitions filed under section #bea of   
that ,act before ,january #a1 #bjba2 and
  7#c7 agricultural commodity producers 
certified as eligible for technical or  

financial assistance under chapter #f of
 title ,,ii of that ,act pursuant to    
petitions filed under section #bib of   
that ,act before ,january #a1 #bjba4    
,,iv ,health ,coverage ,tax ,credit     
#dja4 ,extension and modification of    
,health ,coverage ,tax ,credit  7a7     
,extension ,subparagraph 7,b7 of section
 #ce7;b77#a7 of the ,internal ,revenue  
,code of #aihf is amended by striking   
before ,january #a1 #bjad and inserting 
before ,january #a1 #bjba4  7b7         
,increase ,subsection 7a7 of section #ce
 of the ,internal ,revenue ,code of     
#aihf is amended by striking #gb4e      
percent and inserting #hj percent4  7c7 
,coordination with ,,ppaca credit for   
coverage under a qualified health plan  
7#a7 ,in general ,subsection 7a7 of     
section #ce of the ,internal ,revenue   
,code of #aihf is amended by striking   
,in the case of an individual1 and      
inserting ,in the case of an individual 
who elects the application of this      
section for the taxable year14  7#b7    

,coordination rule ,subsection 7g7 of   
section #ce of such ,code is amended--  
7,a7 by striking 7#aj7 ,regulations and 
inserting 7#ab7 ,regulations1 and  7,b7 
by inserting after paragraph 7#aj7      
7relating to continued qualification of 
family members after certain events7 the
 following new paragraph3  7#aa7        
,coordination with premium tax credit   
7,a7 ,in general ,in the case of a      
taxpayer who elects the application of  
this section for any taxable year1 no   
credit shall be allowed under section   
#cf;,b with respect to such taxpayer for
 such taxable year4  7,b7 ,election ,any
 election for this section to apply for 
a taxable year1 once made1 shall be     
irrevocable4  4  7#c7 ,advance payment  
,section #gebg of such ,code is amended 
by adding at the end the following new  
subsection3  7f7 ,coordination with     
advance payment of premium tax credit   
,no payment shall be made under this    
section on behalf of any individual with
 respect to whom any advance payment is 

made under section #adab of the ,patient
 ,protection and ,affordable ,care ,act 
for the taxable year4  4  7#d7          
,procedures ,the ,secretary of the      
,treasury shall issue such procedures   
and guidance as may be necessary or     
appropriate to coordinate1 and          
facilitate taxpayer choices between1    
advance payments under section #gebg of 
the ,internal ,revenue ,code of #aihf   
and section #adab of the ,patient       
,protection and ,affordable ,care ,act4 
7d7 ,health plans offered through       
exchange treated as qualified health    
insurance ,paragraph 7#a7 of section    
#ce7;e7 of such ,code is amended by     
adding at the end the following new     
subparagraph3  7,l7 ,coverage under a   
qualified health plan which was enrolled
 in through an ,exchange established    
under section #acaa of the ,patient     
,protection and ,affordable ,care ,act4 
4  7e7 ,effective date  7#a7 ,in general
 ,the amendments made by this section   
shall apply to coverage months beginning

 after ,december #ca1 #bjac4  7#b7      
,advance payment provisions ,the        
amendment made by subsection 7c77#c7    
shall apply to certificates issued after
 the date of the enactment of this ,act4
  #djb4  ,,taa pre-certification rule   
for purposes of determining whether     
there is a #fc-;day lapse in creditable 
coverage  7a7  ,in general  ,the        
following provisions are each amended by
 striking ,january #a1 #bjad and        
inserting ,january #a1 #bjba3  7#a7     
,section #ihja7;c77#b77;,d74  7#b7      
,section #gja7;c77#b77;,c7 of the       
,employee ,retirement ,income ,security 
,act of #aigd4  7#c7 ,section           
#bgja7;c77#b77;,c7 of the ,public       
,health ,service ,act 7as in effect for 
plan years beginning before ,january #a1
 #bjad74  7#d7 ,section                 
#bgjd7;c77#b77;,c7 of the ,public       
,health ,service ,act 7as in effect for 
plan years beginning on or after        
,january #a1 #bjad74  7b7 ,effective    
date  7#a7 ,in general ,the amendments  

made by this section shall apply to plan
 years beginning after ,december #ca1   
#bjac4  7#b7 ,transitional rules  7,a7  
,benefit determinations ,notwithstanding
 the amendments made by this section    
7and the provisions of law amended      
thereby71 a plan shall not be required  
to modify benefit determinations for the
 period beginning on ,january #a1 #bjad1
 and ending #cj days after the date of  
the enactment of this ,act1 but a plan  
shall not fail to be qualified health   
insurance within the meaning of section 
#ce7;e7 of the ,internal ,revenue ,code 
of #aihf during this period merely due  
to such failure to modify benefit       
determinations4  7,b7 ,guidance         
concerning periods before #cj days after
 enactment ,except as provided in       
subparagraph 7,a71 the ,secretary of the
 ,treasury 7or his designee71 in        
consultation with the ,secretary of     
,health and ,human ,services and the    
,secretary of ,labor1 may issue         
regulations or other guidance regarding 

the scope of the application of the     
amendments made by this section to      
periods before the date which is #cj    
days after the date of the enactment of 
this ,act4  7,c7 ,special rule relating 
to certain loss of coverage ,in the case
 of a ,,taa-related loss of coverage 7as
 defined in section                     
#dihj;,b7f77#e77;,c77iv7 of the         
,internal ,revenue ,code of #aihf7 that 
occurs during the period beginning on   
,january #a1 #bjad1 and ending #cj days 
after the date of the enactment of this 
,act1 the #g-;day period described in   
section #ihja7;c77#b77;,d7 of the       
,internal ,revenue ,code of #aihf1      
section #gja7;c77#b77;,c7 of the        
,employee ,retirement ,income ,security 
,act of #aigd1 and section              
#bgja7;c77#b77;,c7 of the ,public       
,health ,service ,act shall be extended 
until #cj days after such date of       
enactment4  #djc4  ,extension of ,,cobra
 benefits for certain ,,taa-eligible    
individuals and ,,pbgc recipients  7a7  

,in general  ,the following provisions  
are each amended by striking ,january   
#a1 #bjad and inserting ,january #a1    
#bjba3  7#a7 ,section                   
#dihj;,b7f77#b77;,b77i77,v74  7#b7      
,section #dihj;,b7f77#b77;,b77i77,,vi74 
7#c7 ,section #fjb7b77;,a77v7 of the    
,employee ,retirement ,income ,security 
,act of #aigd4  7#d7 ,section           
#fjb7b77;,a77vi7 of such ,act4  7#e7    
,section #bbjb7b77;,a77iv7 of the       
,public ,health ,service ,act4  7b7     
,effective date ,the amendments made by 
this section shall apply to periods of  
coverage which would 7without regard to 
the amendments made by this section7 end
 on or after the date which is #cj days 
after the date of the enactment of this 
,act4