,,ii  #aae? ,,congress  #a/ ,session    
,h4 ,r4 #begi  ,,9 ,,! ,,s5ate ,,( ,,!  
,,unit$ ,,/ates  ,june #ae1             
#bjag,receiv$  ,,an ,,act  ,to am5d !   
,int]nal ,rev5ue ,code ( #aihf to all[ !
 premium tax cr$it ) respect to         
unsubsidiz$ ,,cobra cont9uation cov]age4
  #a4 ,%ort title ,?is ,act may be cit$ 
z ! ,broad] ,options = ,am]icans ,act4  
#b4 ,premium tax cr$it all[$ ) respect  
to unsubsidiz$ ,,cobra cont9uation      
cov]age  7a7 ,9 g5]al ,section #cf;,b7f7
 ( ! ,int]nal ,rev5ue ,code ( #aihf is  
am5d$--  7#a7 by ins]t+ aft] 9 section  
#ihcb7;b77 ! foll[+3 (f]$ 9 ! individual
 heal? insurance m>ket )9 a ,/ate 7)9 ! 
mean+ ( section #ejjj;,a7f77#a77;,c771  
or any unsubsidiz$ ,,cobra cont9uation  
cov]age11 &  7#b7 by /rik+ p>agraph 7#a7
 & by r$esignat+ p>agraphs 7#b71 7#c71  
7#d71 & 7#e7 z p>agraphs 7#a71 7#b71    
7#c71 & 7#d71 respectively4  7b7        
,c]tification ( unsubsidiz$ ,,cobra     
cont9uation cov]age ,section #cf;,b7g7 (
 su* ,code is am5d$ by r$esignat+       

p>agraph 7#i7 z p>agraph 7#aj7 & by     
ins]t+ aft] p>agraph 7#h7 ! foll[+ new  
p>agraph3  7#i7 ,special rule =         
unsubsidiz$ ,,cobra cont9uation cov]age 
,9 ! case ( unsubsidiz$ ,,cobra         
cont9uation cov]age-- 7,a7 subsection   
7d77#a7 %all be appli$ by sub/itut+     
,,cobra cont9uation cov]age :i* is      
c]tifi$ by ! plan adm9i/rator 7z def9$ 9
 section #dad7;g77 ( ! gr\p heal? plan =
 heal? insurance cov]age :i* is c]tifi$ 
by ! ,/ate 9 :i* su* insurance is (f]$1 
&  7,b7 ! requirem5ts ( p>agraph 7#h7   
%all be treat$ z satisfi$ if !          
c]tification meets su* requirem5ts z !  
,secret>y may provide4  4  7c7          
,unsubsidiz$ ,,cobra cont9uation cov]age
 ,section #cf;,b ( su* ,code is am5d$ by
 add+ at ! end ! foll[+ new subsection3 
7h7 ,unsubsidiz$ ,,cobra cont9uation    
cov]age ,= purposes ( ?is section--     
7#a7 ,9 g5]al ,! t]m unsubsidiz$ ,,cobra
 cont9uation cov]age means ,,cobra      
cont9uation cov]age ! paym5t (          
applicable premiums 7z def9$ 9 section  

#dihj;,b7f77#d77 = :i* is solely !      
obligation ( ! taxpay]4  7#b7 ,,cobra   
cont9uation cov]age ,! t]m ,,cobra      
cont9uation cov]age means cont9uation   
cov]age provid$-- 7,a7 pursuant to "p #f
 ( subtitle ,b ( title ,i ( ! ,employee 
,retirem5t ,income ,security ,act (     
#aigd 7o!r ?an "u sections #fjb7e7 &    
#fji71 title ,,xxii ( ! ,public ,heal?  
,s]vice ,act1 section #dihj;,b 7o!r ?an 
subsection 7f77#a7 !re( ins(> z x       
relates to p$iatric vacc9es71 or section
 #hije;a ( title #e1 ,unit$ ,/ates      
,code1  7,b7 "u a ,/ate law or program t
 provides cov]age comp>able to cov]age  
describ$ 9 subp>agraph 7,a71 or  7,c7 "u
 a gr\p heal? plan t is a *ur* plan 7z  
def9$ 9 section #dad7;e77 & is comp>able
 to cov]age provid$ pursuant to section 
#dihj;,b4  ,su* t]m %all n include      
cov]age "u a heal? flexible sp5d+       
arrangem5t4  4  7d7 ,con=m+ am5dm5t     
7#a7 ,section #cf;,b7d77#b77;,a7 is     
am5d$ by ins]t+ ,,cobra cont9uation     
cov]age or aft] o!r ?an4  7#b7 ,section 

#cf;,b7g77#f7 ( su* ,code is am5d$ by   
/rik+ subsection 7f77#e7 & ins]t+       
subsection 7f77#d74  7e7 ,am5dm5t (     
section #cf;,b z am5d$ by ,am]ican      
,heal? ,c>e ,act ( #bjag ,:5ev] 9 ?is   
section an am5dm5t is express$ 9 t]ms ( 
an am5dm5t to section #cf;,b ( !        
,int]nal ,rev5ue ,code ( #aihf1 !       
ref]5ce %all be consid]$ to be made to  
su* section z am5d$ by ! ,am]ican ,heal?
 ,c>e ,act ( #bjag & 9 effect = mon?s   
beg9n+ aft] ,decemb] #ca1 #bjai4  7f7   
,effective date ,! am5dm5ts made by ?is 
section are cont+5t ^u ! enactm5t ( !   
,am]ican ,heal? ,c>e ,act ( #bjag & %all
 apply 7if at all7 to mon?s beg9n+ aft] 
,decemb] #ca1 #bjai1 9 taxable ye>s end+
 aft] su* date4  ,pass$ ! ,h\se (       
,repres5tatives ,june #ae1 #bjag4,k>5   
,l4 ,haas1,cl]k