,,ib  ,union ,calendar ,no4 #ajg  #aaeth
 ,,congress  #ast ,session  ,h4 ,r4     
#begi  ,report ,no4 #aae-afj  ,,in ,,the
 ,,house ,,of ,,representatives  ,may   
#ai1 #bjag ,mr4 ,tiberi introduced the  
following bill2 which was referred to   
the ,committee on ,ways and ,means      
,june #b1 #bjag ,reported with an       
amendment1 committed to the ,committee  
of the ,whole ,house on the ,state of   
the ,union1 and ordered to be printed   
,strike out all after the enacting      
clause and insert the part printed in   
italic ,for text of introduced bill1 see
 copy of bill as introduced on ,may #ai1
 #bjag  ,a ,,bill  ,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  ,june #b1 #bjag       
,reported with an amendment1 committed  
to the ,committee of the ,whole ,house  
on the ,state of the ,union1 and ordered
 to be printed