,,ii  ,calendar ,no4 #cjb #aaeth        
,,congress  #b;d ,session  ,h4 ,r4 #begi
  ,,in ,,the ,,senate ,,of ,,the        
,,united ,,states  ,june #ae1           
#bjag,received  ,february #e1 #bjah,read
 the first time  ,february #f1          
#bjah,read the second time and placed on
 the calendar  ,,an ,,act  ,to amend the
 ,internal ,revenue ,code of #aihf to   
allow the premium tax credit with       
respect to unsubsidized ,,cobra         
continuation coverage4  #a4 ,short title
 ,this ,act may be cited as the ,broader
 ,options for ,americans ,act4  #b4     
,premium tax credit allowed with respect
 to unsubsidized ,,cobra continuation   
coverage  7a7 ,in general ,section      
#cf;,b7f7 of the ,internal ,revenue     
,code of #aihf is amended--  7#a7 by    
inserting after in section #ihcb7;b77   
the following3 offered in the individual
 health insurance market within a ,state
 7within the meaning of section         
#ejjj;,a7f77#a77;,c771 or any           
unsubsidized ,,cobra continuation       

coverage11 and  7#b7 by striking        
paragraph 7#a7 and by redesignating     
paragraphs 7#b71 7#c71 7#d71 and 7#e7 as
 paragraphs 7#a71 7#b71 7#c71 and 7#d71 
respectively4  7b7 ,certification of    
unsubsidized ,,cobra continuation       
coverage ,section #cf;,b7g7 of such     
,code is amended by redesignating       
paragraph 7#i7 as paragraph 7#aj7 and by
 inserting after paragraph 7#h7 the     
following new paragraph3  7#i7 ,special 
rule for unsubsidized ,,cobra           
continuation coverage ,in the case of   
unsubsidized ,,cobra continuation       
coverage-- 7,a7 subsection 7d77#a7 shall
 be applied by substituting ,,cobra     
continuation coverage which is certified
 by the plan administrator 7as defined  
in section #dad7;g77 of the group health
 plan for health insurance coverage     
which is certified by the ,state in     
which such insurance is offered1 and    
7,b7 the requirements of paragraph 7#h7 
shall be treated as satisfied if the    
certification meets such requirements as

 the ,secretary may provide4  4  7c7    
,unsubsidized ,,cobra continuation      
coverage ,section #cf;,b of such ,code  
is amended by adding at the end the     
following new subsection3  7h7          
,unsubsidized ,,cobra continuation      
coverage ,for purposes of this section--
  7#a7 ,in general ,the term            
unsubsidized ,,cobra continuation       
coverage means ,,cobra continuation     
coverage the payment of applicable      
premiums 7as defined in section         
#dihj;,b7f77#d77 for which is solely the
 obligation of the taxpayer4  7#b7      
,,cobra continuation coverage ,the term 
,,cobra continuation coverage means     
continuation coverage provided-- 7,a7   
pursuant to part #f of subtitle ,b of   
title ,i of the ,employee ,retirement   
,income ,security ,act of #aigd 7other  
than under sections #fjb7e7 and #fji71  
title ,,xxii of the ,public ,health     
,service ,act1 section #dihj;,b 7other  
than subsection 7f77#a7 thereof insofar 
as it relates to pediatric vaccines71 or

 section #hije;a of title #e1 ,united   
,states ,code1  7,b7 under a ,state law 
or program that provides coverage       
comparable to coverage described in     
subparagraph 7,a71 or  7,c7 under a     
group health plan that is a church plan 
7as defined in section #dad7;e77 and is 
comparable to coverage provided pursuant
 to section #dihj;,b4  ,such term shall 
not include coverage under a health     
flexible spending arrangement4  4  7d7  
,conforming amendment  7#a7 ,section    
#cf;,b7d77#b77;,a7 is amended by        
inserting ,,cobra continuation coverage 
or after other than4  7#b7 ,section     
#cf;,b7g77#f7 of such ,code is amended  
by striking subsection 7f77#e7 and      
inserting subsection 7f77#d74  7e7      
,amendment of section #cf;,b as amended 
by ,american ,health ,care ,act of #bjag
 ,whenever in this section an amendment 
is expressed in terms of an amendment to
 section #cf;,b of the ,internal        
,revenue ,code of #aihf1 the reference  
shall be considered to be made to such  

section as amended by the ,american     
,health ,care ,act of #bjag and in      
effect for months beginning after       
,december #ca1 #bjai4  7f7 ,effective   
date ,the amendments made by this       
section are contingent upon the         
enactment of the ,american ,health ,care
 ,act of #bjag and shall apply 7if at   
all7 to months beginning after ,december
 #ca1 #bjai1 in taxable years ending    
after such date4  ,passed the ,house of 
,representatives ,june #ae1 #bjag4,karen
 ,l4 ,haas1,clerk  ,february #f1        
#bjah,read the second time and placed on
 the calendar