,i  #aad? ,,congress  #a/ ,session  ,h4 
,r4 #aadc  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,febru>y #bf1 #bjae   
,mr4 ,turn] introduc$ ! foll[+ bill2 :i*
 0 ref]r$ to ! ,committee on ,ways &    
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to ext5d ! cr$it =
 heal? insurance co/s ( c]ta9 ,p5sion   
,b5efit ,gu>anty ,corporation p5sion    
recipi5ts4  #a4 ,ext5sion ( heal?       
insurance co/ cr$it = c]ta9 ,,pbgc      
p5sion recipi5ts  7a7 ,9 g5]al ,section 
#ce7;b7 ( ! ,int]nal ,rev5ue ,code (    
#aihf is am5d$ by add+ at ! end ! foll[+
 new p>agraph3  7#c7 ,ext5sion =        
eligible ,,pbgc p5sion recipi5ts  7,a7  
,9 g5]al ,9 ! case ( an eligible ,,pbgc 
p5sion recipi5t1 p>agraph 7#a77;,b7 %all
 be appli$ by sub/itut+ ,janu>y #a1     
#bjbj = ,janu>y #a1 #bjad4  7,b7        
,coord9ation ,if1 = any mon?1           
subp>agraph 7,a7 applies & ! individual 
is an eligible individual-- 7i7 su* mon?
 %all n be a cov]age mon? "u section    
#cf;,b7c77#b71 &  7ii7 no p5alty %all be

 impos$ "u section #ejjj;,a ) respect to
 ! eligible individual or any family    
memb] :o is cov]$ by qualifi$ heal?     
insurance4  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 ,!     
am5dm5ts made by ?is section %all apply 
to mon?s beg9n+ aft] ,decemb] #ca1      
#bjac4