,i #aafth ,,congress #b;d ,session ,h4 ,r4 #fead ,,in ,,the ,,house ,,of ,,representatives ,april #ad1 #bjbj,mr4 ,scott of ,virginia 7for himself1 ,mrs4 ,dingell1 and ,mr4 ,horsford7 introduced the following bill2 which was referred to the ,committee on ,education and ,labor1 and in addition to the ,committees on ,energy and ,commerce1 and ,ways and ,means1 for a period to be subsequently determined by the ,speaker1 in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned ,a ,,bill ,to provide premium assistance for ,,cobra continuation coverage and furloughed continuation coverage for individuals and their families during the ,,covid-#ai emergency period and #ahj-;days thereafter1 and for other purposes4 #a4 ,short title ,this ,act may be cited as the ,worker ,health ,coverage ,protection ,act4 #b4 ,preserving health benefits for workers 7a7 ,premium assistance for ,,cobra continuation coverage and furloughed continuation coverage for individuals and their families 7#a7 ,provision of premium assistance 7,a7 ,reduction of premiums payable 7i7 ,,cobra continuation coverage ,in the case of any premium for a period of coverage during the period beginning on ,march #a1 #bjbj1 and ending on the last day of the #ahj-;day period succeeding the emergency period described in section #aace7;g77#a77;,b7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acbj;b-#e7;g77#a77;,b77 for ,,cobra continuation coverage with respect to any assistance eligible individual described in paragraph 7#c77;,a71 such individual shall be treated for purposes of any ,,cobra continuation provision as having paid the amount of such premium if such individual pays 7or a person other than such individual's employer pays on behalf of such individual7 #j percent of the amount of such premium 7as determined without regard to this subsection74 7ii7 ,furloughed continuation coverage ,in the case of any premium for a period of coverage during the period beginning on ,march #a1 #bjbj1 and ending on the last day of the #ahj-;day period succeeding the emergency period described in section #aace7;g77#a77;,b7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acbj;b-#e7;g77#a77;,b77 for coverage under a group health plan with respect to any assistance eligible individual described in paragraph 7#c77;,b71 such individual shall be treated for purposes of coverage under the plan offered by the employer involved in which the individual is enrolled as having paid the amount of such premium if such individual pays 7or a person other than such individual's employer pays on behalf of such individual7 #j percent of the amount of such premium 7as determined without regard to this subsection74 7,b7 ,plan enrollment option 7i7 ,in general ,notwithstanding the ,,cobra continuation provisions1 any assistance eligible individual who is enrolled in a group health plan offered by a plan sponsor may1 not later than #ij days after the date of notice of the plan enrollment option described in this subparagraph1 elect to enroll in coverage under a plan offered by such plan sponsor1 that is different than coverage under the plan in which such individual was enrolled at the time-- 7,i7 in the case of any assistance eligible individual described in paragraph 7#c77;,a71 the qualifying event specified in section #fjc7b7 of the ,employee ,retirement ,income ,security ,act of #aigd1 section #dihj;,b7f77#c77;,b7 of the ,internal ,revenue ,code of #aihf1 section #bbjc7b7 of the ,public ,health ,service ,act1 or section #hije;a of title #e1 ,united ,states ,code1 occurred1 and such coverage shall be treated as ,,cobra continuation coverage for purposes of the applicable ,,cobra continuation coverage provision2 or 7,,ii7 in the case of any assistance eligible individual described in paragraph 7#c77;,b71 such individual was subject to a furlough4 7ii7 ,requirements ,any assistance eligible individual may elect to enroll in different coverage as described in clause 7i7 only if-- 7,i7 the employer involved has made a determination that such employer will permit such assistance eligible individual to enroll in different coverage as provided under this subparagraph2 7,,ii7 the premium for such different coverage does not exceed the premium for coverage in which such individual was enrolled at the time such qualifying event occurred2 7,,iii7 the different coverage in which the individual elects to enroll is coverage that is also offered to the active employees of the employer1 who are not furloughed1 at the time at which such election is made2 and 7,,iv7 the different coverage in which the individual elects to enroll is not-- 7aa7 coverage that provides only dental1 vision1 counseling1 or referral services 7or a combination of such services72 7bb7 a qualified small employer health reimbursement arrangement 7as defined in section #ihca7;d77#b7 of the ,internal ,revenue ,code of #aihf72 7cc7 a flexible spending arrangement 7as defined in section #ajf7;c77#b7 of the ,internal ,revenue ,code of #aihf72 or 7dd7 coverage that provides coverage for services or treatments furnished in an on-site medical facility maintained by the employer and that consists primarily of first-aid services1 prevention and wellness care1 or similar care 7or a combination of such care74 7,c7 ,premium reimbursement ,for provisions providing the payment of such premium1 see section #fdcb of the ,internal ,revenue ,code of #aihf1 as added by paragraph 7#ad74 7#b7 ,limitation of period of premium assistance 7,a7 ,eligibility for additional coverage ,paragraph 7#a77;,a7 shall not apply with respect to-- 7i7 any assistance eligible individual described in paragraph 7#c77;,a7 for months of coverage beginning on or after the earlier of-- 7,i7 the first date that such individual is covered under any other group health plan 7other than coverage consisting of only dental1 vision1 counseling1 or referral services 7or a combination thereof71 coverage under a flexible spending arrangement 7as defined in section #ajf7;c77#b7 of the ,internal ,revenue ,code of #aihf71 coverage of treatment that is furnished in an on-site medical facility maintained by the employer and that consists primarily of first-aid services1 prevention and wellness care1 or similar care 7or a combination thereof771 eligible for benefits under title ,,xviii of the ,social ,security ,act1 or covered under a qualified health plan 7as defined in section #acja7;a7 of the ,patient ,protection and ,affordable ,care ,act 7#db ,u4,s4,c4 #ahjba7;a777 offered through an ,exchange established under title ,i of the ,patient ,protection and ,affordable ,care ,act 7#db ,u4,s4,c4 #ahjja et seq472 or 7,,ii7 the earliest of-- 7aa7 the date which is #ae months after the first day of the first month that paragraph 7#a77;,a77i7 applies with respect to such individual2 7bb7 the date following the expiration of the maximum period of continuation coverage required under the applicable ,,cobra continuation coverage provision2 or 7cc7 the date following the expiration of the period of continuation coverage allowed under paragraph 7#d77;,b77ii72 or 7ii7 any assistance eligible individual described in paragraph 7#c77;,b7 for months of coverage beginning on or after the earlier of-- 7,i7 the first date that such individual is covered under any other group health plan 7other than coverage consisting of only dental1 vision1 counseling1 or referral services 7or a combination thereof71 coverage under a flexible spending arrangement 7as defined in section #ajf7;c77#b7 of the ,internal ,revenue ,code of #aihf71 coverage of treatment that is furnished in an on-site medical facility maintained by the employer and that consists primarily of first-aid services1 prevention and wellness care1 or similar care 7or a combination thereof771 eligible for benefits under title ,,xviii of the ,social ,security ,act1 or covered under a qualified health plan 7as defined in section #acja7;a7 of the ,patient ,protection and ,affordable ,care ,act 7#db ,u4,s4,c4 #ahjba7;a777 offered through an ,exchange established under title ,i of the ,patient ,protection and ,affordable ,care ,act 7#db ,u4,s4,c4 #ahjja et seq472 7,,ii7 the date which is #ae months after the first day of the first month that paragraph 7#a77;,a77ii7 applies with respect to such individual2 or 7,,iii7 the first date that such individual is not subject to a furlough4 7,b7 ,notification requirement ,any assistance eligible individual shall notify the group health plan with respect to which paragraph 7#a77;,a7 applies if such paragraph ceases to apply by reason of clause 7i77,i7 or 7ii77,i7 of subparagraph 7,a7 7as applicable74 ,such notice shall be provided to the group health plan in such time and manner as may be specified by the ,secretary of ,labor4 7,c7 ,special enrollment period following expiration of premium assistance ,notwithstanding section #acaa of the ,patient ,protection and ,affordable ,care ,act 7#db ,u4,s4,c4 #ahjca71 the expiration of premium assistance pursuant to a limitation specified under subparagraph 7,a7 shall be treated as a qualifying event for which any assistance eligible individual is eligible to enroll in a qualified health plan offered through an ,exchange under title ,i of such ,act 7#db ,u4,s4,c4 #ahjja et seq47 during a special enrollment period4 7#c7 ,assistance eligible individual ,for purposes of this section1 the term assistance eligible individual means1 at any time during the period beginning on ,march #a1 #bjbj1 and ending on the last day of the #ahj-;day period succeeding the emergency period described in section #aace7;g77#a77;,b7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acbj;b-#e7;g77#a77;,b77-- 7,a7 any individual that is a qualified beneficiary that-- 7i7 is eligible for ,,cobra continuation coverage by reason of a qualifying event specified in section #fjc7b7 of the ,employee ,retirement ,income ,security ,act of #aigd1 section #dihj;,b7f77#c77;,b7 of the ,internal ,revenue ,code of #aihf1 section #bbjc7b7 of the ,public ,health ,service ,act1 or section #hije;a of title #e1 ,united ,states ,code2 and 7ii7 elects such coverage2 or 7,b7 any individual that is subject to a furlough that remains eligible for coverage under a group health plan4 7#d7 ,extension of election period and effect on coverage 7,a7 ,in general ,for purposes of applying section #fje7;a7 of the ,employee ,retirement ,income ,security ,act of #aigd1 section #dihj;,b7f77#e77;,a7 of the ,internal ,revenue ,code of #aihf1 section #bbje7;a7 of the ,public ,health ,service ,act1 and section #hije;a7c77#b7 of title #e1 ,united ,states ,code1 in the case of-- 7i7 an individual who does not have an election of ,,cobra continuation coverage in effect on the date of the enactment of this ,act but who would be an assistance eligible individual described in paragraph 7#c77;,a7 if such election were so in effect2 or 7ii7 an individual who elected ,,cobra continuation coverage on or after ,march #a1 #bjbj1 and discontinued from such coverage before the date of the enactment of this ,act1 such individual may elect the ,,cobra continuation coverage under the ,,cobra continuation coverage provisions containing such sections during the period beginning on the date of the enactment of this ,act and ending #fj days after the date on which the notification required under paragraph 7#g77;,c7 is provided to such individual4 7,b7 ,commencement of ,,cobra continuation coverage ,any ,,cobra continuation coverage elected by a qualified beneficiary during an extended election period under subparagraph 7,a7-- 7i7 shall apply as if such qualified beneficiary had been covered as of the date of a qualifying event specified in section #fjc7b7 of the ,employee ,retirement ,income ,security ,act of #aigd1 section #dihj;,b7f77#c77;,b7 of the ,internal ,revenue ,code of #aihf1 section #bbjc7b7 of the ,public ,health ,service ,act1 or section #hije;a of title #e1 ,united ,states ,code 7including the treatment of premium payments under paragraph 7#a77;,a7 and any cost-sharing requirements for items and services under a group health plan72 and 7ii7 shall not extend beyond the period of ,,cobra continuation coverage that would have been required under the applicable ,,cobra continuation coverage provision if the coverage had been elected as required under such provision4 7#e7 ,expedited review of denials of premium assistance ,in any case in which an individual requests treatment as an assistance eligible individual described in subparagraph 7,a7 or 7,b7 of paragraph 7#c7 and is denied such treatment by the group health plan1 the ,secretary of ,labor 7or the ,secretary of ,health and ,human ,services in connection with ,,cobra continuation coverage which is provided other than pursuant to part #f of subtitle ,b of title ,i of the ,employee ,retirement ,income ,security ,act of #aigd71 in consultation with the ,secretary of the ,treasury1 shall provide for expedited review of such denial4 ,an individual shall be entitled to such review upon application to such ,secretary in such form and manner as shall be provided by such ,secretary4 ,such ,secretary shall make a determination regarding such individual's eligibility within #ae business days after receipt of such individual's application for review under this paragraph4 ,either ,secretary's determination upon review of the denial shall be de novo and shall be the final determination of such ,secretary4 ,a reviewing court shall grant deference to such ,secretary's determination4 ,the provisions of this paragraph1 paragraphs 7#a7 through 7#d71 and paragraphs 7#g7 through 7#i7 shall be treated as provisions of title ,i of the ,employee ,retirement ,income ,security ,act of #aigd for purposes of part #e of subtitle ,b of such title4 7#f7 ,disregard of subsidies for purposes of federal and state programs ,notwithstanding any other provision of law1 any premium reduction with respect to an assistance eligible individual under this subsection shall not be considered income or resources in determining eligibility for1 or the amount of assistance or benefits provided under1 any other public benefit provided under ,federal law or the law of any ,state or political subdivision thereof4 7#g7 ,,cobra-specific notice 7,a7 ,general notice 7i7 ,in general ,in the case of notices provided under section #fjf7;a77#d7 of the ,employee ,retirement ,income ,security ,act of #aigd 7#bi ,u4,s4,c4 #aaff7d771 section #dihj;,b7f77#f77;,d7 of the ,internal ,revenue ,code of #aihf1 section #bbjf7d7 of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #cjj;bb-#f7d771 or section #hije;a7f77#b77;,a7 of title #e1 ,united ,states ,code1 with respect to individuals who1 during the period described in paragraph 7#c71 become entitled to elect ,,cobra continuation coverage1 the requirements of such sections shall not be treated as met unless such notices include an additional notification to the recipient a written notice in clear and understandable language of-- 7,i7 the availability of premium reduction with respect to such coverage under this subsection2 and 7,,ii7 the option to enroll in different coverage if the employer permits assistance eligible individuals described in paragraph 7#c77;,a7 to elect enrollment in different coverage 7as described in paragraph 7#a77;,b774 7ii7 ,alternative notice ,in the case of ,,cobra continuation coverage to which the notice provision under such sections does not apply1 the ,secretary of ,labor1 in consultation with the ,secretary of the ,treasury and the ,secretary of ,health and ,human ,services1 shall1 in consultation with administrators of the group health plans 7or other entities7 that provide or administer the ,,cobra continuation coverage involved1 provide rules requiring the provision of such notice4 7iii7 ,form ,the requirement of the additional notification under this subparagraph may be met by amendment of existing notice forms or by inclusion of a separate document with the notice otherwise required4 7,b7 ,specific requirements ,each additional notification under subparagraph 7,a7 shall include-- 7i7 the forms necessary for establishing eligibility for premium reduction under this subsection2 7ii7 the name1 address1 and telephone number necessary to contact the plan administrator and any other person maintaining relevant information in connection with such premium reduction2 7iii7 a description of the extended election period provided for in paragraph 7#d77;,a72 7iv7 a description of the obligation of the qualified beneficiary under paragraph 7#b77;,c7 to notify the plan providing continuation coverage of enrollment in subsequent coverage under another group health plan or a qualified health plan or eligibility for benefits under title ,,xviii of the ,social ,security ,act and the penalty provided under section #fgbj;,c of the ,internal ,revenue ,code of #aihf for failure to so notify the plan2 7v7 a description1 displayed in a prominent manner1 of the qualified beneficiary's right to a reduced premium and any conditions on entitlement to the reduced premium2 7vi7 a description of the option of the qualified beneficiary to enroll in different coverage if the employer permits such beneficiary to elect to enroll in such different coverage under paragraph 7#a77;,b72 and 7vii7 information regarding any ,exchange established under title ,i of the ,patient ,protection and ,affordable ,care ,act 7#db ,u4,s4,c4 #ahjja et seq47 through which a qualified beneficiary may be eligible to enroll in a qualified health plan1 including-- 7,i7 the publicly accessible internet website address for such ,exchange2 7,,ii7 the publicly accessible internet website address for the ,find ,local ,help directory maintained by the ,department of ,health and ,human ,services on the healthcare4gov internet website 7or a successor website72 7,,iii7 a clear explanation that-- 7aa7 an individual who is eligible for continuation coverage may also be eligible to enroll1 with financial assistance1 in a qualified health plan offered through such ,exchange1 but1 in the case that such individual elects to enroll in such continuation coverage and subsequently elects to terminate such continuation coverage before the period of such continuation coverage expires1 such termination does not initiate a special enrollment period 7absent a qualifying event specified in section #fjc7b7 of the ,employee ,retirement ,income ,security ,act of #aigd1 section #dihj;,b7f77#c77;,b7 of the ,internal ,revenue ,code of #aihf1 section #bbjc7b7 of the ,public ,health ,service ,act1 or section #hije;a of title #e1 ,united ,states ,code1 with respect to such individual72 and 7bb7 an individual who elects to enroll in continuation coverage will remain eligible to enroll in a qualified health plan offered through such ,exchange during an open enrollment period and may be eligible for financial assistance with respect to enrolling in such a qualified health plan2 7,,iv7 information on consumer protections with respect to enrolling in a qualified health plan offered through such ,exchange1 including the requirement for such a qualified health plan to provide coverage for essential health benefits 7as defined in section #acjb7;b7 of such ,act 7#db ,u4,s4,c4 #ahjbb7;b777 and the requirements applicable to such a qualified health plan under part ,a of title ,,xxvii of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #cjj;gg et seq472 7,v7 information on the availability of financial assistance with respect to enrolling in a qualified health plan1 including the maximum income limit for eligibility for a premium tax credit under section #cf;,b of the ,internal ,revenue ,code of #aihf2 and 7,,vi7 information on any special enrollment periods during which any assistance eligible individual described in paragraph 7#c77;,a77i7 may be eligible to enroll1 with financial assistance1 in a qualified health plan offered through such ,exchange 7including a special enrollment period for which an individual may be eligible due to the expiration of premium assistance pursuant to a limitation specified under paragraph 7#b77;,a774 7,c7 ,notice in connection with extended election periods ,in the case of any assistance eligible individual described in paragraph 7#c77;,a7 7or any individual described in paragraph 7#d77;,a77 who became entitled to elect ,,cobra continuation coverage before the date of the enactment of this ,act1 the administrator of the group health plan 7or other entity7 involved shall provide 7within #fj days after the date of enactment of this ,act7 for the additional notification required to be provided under subparagraph 7,a7 and failure to provide such notice shall be treated as a failure to meet the notice requirements under the applicable ,,cobra continuation provision4 7,d7 ,model notices ,not later than #cj days after the date of enactment of this ,act1 with respect to any assistance eligible individual described in paragraph 7#c77;,a7-- 7i7 the ,secretary of ,labor1 in consultation with the ,secretary of the ,treasury and the ,secretary of ,health and ,human ,services1 shall prescribe models for the additional notification required under this paragraph 7other than the additional notification described in clause 7ii772 and 7ii7 in the case of any additional notification provided pursuant to subparagraph 7,a7 under section #hije;a7f77#b77;,a7 of title #e1 ,united ,states ,code1 the ,office of ,personnel ,management shall prescribe a model for such additional notification4 7#h7 ,furlough-specific notice 7,a7 ,in general ,with respect to any assistance eligible individual described in paragraph 7#c77;,b7 who1 during the period described in such paragraph1 becomes eligible for assistance pursuant to paragraph 7#a77;,a77ii71 the requirements of section #fjf7;a77#d7 of the ,employee ,retirement ,income ,security ,act of #aigd 7#bi ,u4,s4,c4 #aaff7d771 section #dihj;,b7f77#f77;,d7 of the ,internal ,revenue ,code of #aihf1 section #bbjf7d7 of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #cjj;bb-#f7d771 or section #hije;a7f77#b77;,a7 of title #e1 ,united ,states ,code1 shall not be treated as met unless the group health plan administrator1 in accordance with the timing requirement specified under subparagraph 7,b71 provides to the individual a written notice in clear and understandable language of-- 7i7 the availability of premium reduction with respect to such coverage under this subsection2 7ii7 the option to enroll in different coverage if the employer permits assistance to paragraph 7#a77;,b7 for coverage under a group health plan2 and 7iii7 the information specified under paragraph 7#g77;,b7 7as applicable74 7,b7 ,timing specified ,for purposes of subparagraph 7,a71 the timing requirement specified in this subparagraph is-- 7i7 with respect to such an individual who is subject to a furlough during the period beginning on ,march #a1 #bjbj1 and ending on the date of the enactment of this ,act1 #cj days after the date of such enactment2 and 7ii7 with respect to such an individual who is subject to a furlough during the period beginning on the first day after the date of the enactment of this ,act and ending on the last day of the #ahj-;day period succeeding the emergency period described in section #aace7;g77#a77;,b7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acbj;b-#e7;g77#a77;,b771 #cj days after the date of such furlough4 7,c7 ,model notices ,not later than #cj days after the date of enactment of this ,act1 with respect to any assistance eligible individual described in paragraph 7#c77;,b7-- 7i7 the ,secretary of ,labor1 in consultation with the ,secretary of the ,treasury and the ,secretary of ,health and ,human ,services1 shall prescribe models for the notification required under this paragraph 7other than the notification described in clause 7ii772 and 7ii7 in the case of any notification provided pursuant to subparagraph 7,a7 under section #hije;a7f77#b77;,a7 of title #e1 ,united ,states ,code1 the ,office of ,personnel ,management shall prescribe a model for such notification4 7#i7 ,notice of expiration of period of premium assistance 7,a7 ,in general ,with respect to any assistance eligible individual1 subject to subparagraph 7,b71 the requirements of section #fjf7;a77#d7 of the ,employee ,retirement ,income ,security ,act of #aigd 7#bi ,u4,s4,c4 #aaff7d771 section #dihj;,b7f77#f77;,d7 of the ,internal ,revenue ,code of #aihf1 section #bbjf7d7 of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #cjj;bb-#f7d771 or section #hije;a7f77#b77;,a7 of title #e1 ,united ,states ,code1 shall not be treated as met unless the employer of the individual1 during the period specified under subparagraph 7,c71 provides to such individual a written notice in clear and understandable language-- 7i7 that the premium assistance for such individual will expire soon and the prominent identification of the date of such expiration2 7ii7 that such individual may be eligible for coverage without any premium assistance through-- 7,i7 ,,cobra continuation coverage2 or 7,,ii7 coverage under a group health plan2 7iii7 that the expiration of premium assistance is treated as a qualifying event for which any assistance eligible individual is eligible to enroll in a qualified health plan offered through an ,exchange under title ,i of such ,act 7#db ,u4,s4,c4 #ahjja et seq47 during a special enrollment period2 and 7iv7 the information specified in paragraph 7#g77;,b77vii72 7,b7 ,exception ,the requirement for the group health plan administrator to provide the written notice under subparagraph 7,a7 shall be waived in the case the premium assistance for such individual expires pursuant to clause 7i77,i7 or 7ii77,i7 of paragraph 7#b77;,a74 7,c7 ,period specified ,for purposes of subparagraph 7,a71 the period specified in this subparagraph is1 with respect to the date of expiration of premium assistance for any assistance eligible individual pursuant to a limitation requiring a notice under this paragraph1 the period beginning on the day that is #de days before the date of such expiration and ending on the day that is #ae days before the date of such expiration4 7,d7 ,model notices ,not later than #cj days after the date of enactment of this ,act1 with respect to any assistance eligible individual-- 7i7 the ,secretary of ,labor1 in consultation with the ,secretary of the ,treasury and the ,secretary of ,health and ,human ,services1 shall prescribe models for the notification required under this paragraph 7other than the notification described in clause 7ii772 and 7ii7 in the case of any notification provided pursuant to subparagraph 7,a7 under section #hije;a7f77#b77;,a7 of title #e1 ,united ,states ,code1 the ,office of ,personnel ,management shall prescribe a model for such notification4 7#aj7 ,regulations ,the ,secretary of the ,treasury and the ,secretary of ,labor may jointly prescribe such regulations or other guidance as may be necessary or appropriate to carry out the provisions of this subsection1 including the prevention of fraud and abuse under this subsection1 except that the ,secretary of ,labor and the ,secretary of ,health and ,human ,services may prescribe such regulations 7including interim final regulations7 or other guidance as may be necessary or appropriate to carry out the provisions of paragraphs 7#e71 7#g71 7#h71 7#i71 and 7#aa74 7#aa7 ,outreach ,the ,secretary of ,labor1 in consultation with the ,secretary of the ,treasury and the ,secretary of ,health and ,human ,services1 shall provide outreach consisting of public education and enrollment assistance relating to premium reduction provided under this subsection4 ,such outreach shall target employers1 group health plan administrators1 public assistance programs1 ,states1 insurers1 and other entities as determined appropriate by such ,secretaries4 ,such outreach shall include an initial focus on those individuals electing continuation coverage who are referred to in paragraph 7#g77;,c74 ,information on such premium reduction1 including enrollment1 shall also be made available on websites of the ,departments of ,labor1 ,treasury1 and ,health and ,human ,services4 7#ab7 ,definitions ,for purposes of this section3 7,a7 ,administrator ,the term administrator has the meaning given such term in section #c7af77;,a7 of the ,employee ,retirement ,income ,security ,act of #aigd4 7,b7 ,,cobra continuation coverage ,the term ,,cobra continuation coverage means continuation coverage provided pursuant to part #f of subtitle ,b of title ,i of the ,employee ,retirement ,income ,security ,act of #aigd 7other than under section #fji71 title ,,xxii of the ,public ,health ,service ,act1 section #dihj;,b of the ,internal ,revenue ,code of #aihf 7other than subsection 7f77#a7 of such section insofar as it relates to pediatric vaccines71 or section #hije;a of title #e1 ,united ,states ,code1 or under a ,state program that provides comparable continuation coverage4 ,such term does not include coverage under a health flexible spending arrangement under a cafeteria plan within the meaning of section #abe of the ,internal ,revenue ,code of #aihf4 7,c7 ,,cobra continuation provision ,the term ,,cobra continuation provision means the provisions of law described in subparagraph 7,b74 7,d7 ,covered employee ,the term covered employee has the meaning given such term in section #fjg7b7 of the ,employee ,retirement ,income ,security ,act of #aigd4 7,e7 ,qualified beneficiary ,the term qualified beneficiary has the meaning given such term in section #fjg7c7 of the ,employee ,retirement ,income ,security ,act of #aigd4 7,f7 ,group health plan ,the term group health plan has the meaning given such term in section #fjg7a7 of the ,employee ,retirement ,income ,security ,act of #aigd4 7,g7 ,state ,the term ,state includes the ,district of ,columbia1 the ,commonwealth of ,puerto ,rico1 the ,virgin ,islands1 ,guam1 ,american ,samoa1 and the ,commonwealth of the ,northern ,mariana ,islands4 7,h7 ,period of coverage ,any reference in this subsection to a period of coverage shall be treated as a reference to a monthly or shorter period of coverage with respect to which premiums are charged with respect to such coverage4 7,i7 ,plan sponsor ,the term plan sponsor has the meaning given such term in section #c7af77;,b7 of the ,employee ,retirement ,income ,security ,act of #aigd4 7,j7 ,furlough ,the term furlough means1 with respect to an individual1 a reduction of the number of paid hours by at least #bj percent during any #cj-;day period as compared to the number of paid hours during the prior #cj-;day period due to a lack of work1 funds1 or other nondisciplinary reason and the continued eligibility for coverage of the individual under the group health plan of the employer involved4 7#ac7 ,reports 7,a7 ,interim report ,the ,secretary of the ,treasury and the ,secretary of ,labor shall jointly submit an interim report to the ,committee on ,education and ,labor1 the ,committee on ,ways and ,means1 and the ,committee on ,energy and ,commerce of the ,house of ,representatives and the ,committee on ,health1 ,education1 ,labor1 and ,pensions and the ,committee on ,finance of the ,senate regarding the premium reduction provided under this subsection that includes-- 7i7 the number of individuals provided such assistance as of the date of the report2 and 7ii7 the total amount of expenditures incurred 7with administrative expenditures noted separately7 in connection with such assistance as of the date of the report4 7,b7 ,final report ,as soon as practicable after the last period of ,,cobra continuation coverage for which premium reduction is provided under this section1 the ,secretary of the ,treasury and the ,secretary of ,labor shall jointly submit a final report to each ,committee referred to in subparagraph 7,a7 that includes-- 7i7 the number of individuals provided premium reduction under this section2 7ii7 the average dollar amount 7monthly and annually7 of premium reductions provided to such individuals2 and 7iii7 the total amount of expenditures incurred 7with administrative expenditures noted separately7 in connection with premium reduction under this section4 7#ad7 ,,cobra premium assistance 7,a7 ,in general ,subchapter ,b of chapter #fe of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new section3 #fdcb4 ,continuation coverage premium assistance 7a7 ,in general ,the person to whom premiums are payable for continuation coverage under section #b7;a77#a7 of the ,worker ,health ,coverage ,protection ,act shall be reimbursed as provided in subsection 7c7 for the amount of premiums not paid by assistance eligible individuals by reason of such section4 7b7 ,person ,entitled to ,reimbursement ,for purposes of subsection 7a71 except as otherwise provided by the ,secretary1 the person to whom premiums are payable under such continuation coverage shall be treated as being-- 7#a7 in the case of any group health plan which is a multiemployer plan 7as defined in section #c7cg7 of the ,employee ,retirement ,income ,security ,act of #aigd71 the plan1 7#b7 in the case of any group health plan not described in paragraph 7#a7-- 7,a7 which is furlough continuation coverage described in section #b7;a77#a77;,a77ii7 of the ,worker ,health ,coverage ,protection ,act or subject to the ,,cobra continuation provisions contained in-- 7i7 this title1 7ii7 the ,employee ,retirement ,income ,security ,act of #aigd1 7iii7 the ,public ,health ,service ,act1 or 7iv7 title #e1 ,united ,states ,code1 or 7,b7 under which some or all of the coverage is not provided by insurance1 the employer maintaining the plan1 and 7#c7 in the case of any group health plan not described in paragraph 7#a7 or 7#b71 the insurer providing the coverage under the group health plan4 7c7 ,limitation on reimbursement for furloughed employees ,the amount of the premiums treated as not paid by an assistance eligible individual described in section #b7;a77#c77;,b7 of the ,worker ,health ,coverage ,protection ,act shall not exceed the portion of the annual premium which would have been paid by the employee 7without regard to whether paid through salary reduction or otherwise7 for periods of coverage under the plan before the date of the enactment of this section4 7d7 ,method of ,reimbursement ,except as otherwise provided by the ,secretary-- 7#a7 ,treatment as payment of payroll taxes ,each person entitled to reimbursement under subsection 7a7 7and filing a claim for such reimbursement at such time and in such manner as the ,secretary may require7 shall be treated for purposes of this title and section #acbd7;b77#b7 of title #ca1 ,united ,states ,code1 as having paid to the ,secretary1 on the date that the assistance eligible individual's premium payment would otherwise be due1 payroll taxes in an amount equal to the portion of such reimbursement which relates to such premium4 ,to the extent that the amount treated as paid under the preceding sentence exceeds the amount of such person's liability for such taxes1 the ,secretary shall credit or refund such excess in the same manner as if it were an overpayment of such taxes4 7#b7 ,overstatements ,any overstatement of the reimbursement to which a person is entitled under this section 7and any amount paid by the ,secretary as a result of such overstatement7 shall be treated as an underpayment of payroll taxes by such person and may be assessed and collected by the ,secretary in the same manner as payroll taxes4 7e7 ,definitions ,for purposes of this section-- 7#a7 ,payroll taxes ,the term payroll taxes means-- 7,a7 amounts required to be deducted and withheld for the payroll period under section #cdjb 7relating to wage withholding71 7,b7 amounts required to be deducted for the payroll period under section #cajb 7relating to ,,fica employee taxes71 and 7,c7 amounts of the taxes imposed for the payroll period under section #caaa 7relating to ,,fica employer taxes74 7#b7 ,person ,the term person includes any governmental entity4 7f7 ,reporting ,each person entitled to reimbursement under subsection 7a7 for any period shall submit such reports 7at such time and in such manner7 as the ,secretary may require1 including-- 7#a7 an attestation of involuntary termination of employment1 reduction of hours1 or furloughing1 for each assistance eligible individual on the basis of whose termination1 reduction of hours1 or furloughing entitlement to reimbursement is claimed under subsection 7a71 7#b7 a report of the amount of payroll taxes offset under subsection 7a7 for the reporting period and the estimated offsets of such taxes for the subsequent reporting period in connection with reimbursements under subsection 7a71 and 7#c7 a report containing the ,t,i,ns of all covered employees1 the amount of subsidy reimbursed with respect to each covered employee and qualified beneficiaries1 and a designation with respect to each covered employee as to whether the subsidy reimbursement is for coverage of #a individual or #b or more individuals4 7g7 ,regulations ,the ,secretary shall issue such regulations or other guidance as may be necessary or appropriate to carry out this section1 including-- 7#a7 the requirement to report information or the establishment of other methods for verifying the correct amounts of reimbursements under this section1 and 7#b7 the application of this section to group health plans that are multiemployer plans 7as defined in section #c7cg7 of the ,employee ,retirement ,income ,security ,act of #aigd74 4 7,b7 ,social security trust funds held harmless ,in determining any amount transferred or appropriated to any fund under the ,social ,security ,act1 section #fdcb of the ,internal ,revenue ,code of #aihf shall not be taken into account4 7,c7 ,clerical amendment ,the table of sections for subchapter ,b of chapter #fe of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new item3 ,sec4 #fdcb4 ,continuation coverage premium assistance4 4 7,d7 ,effective date ,the amendments made by this paragraph shall apply to premiums to which subsection 7a77#a77;,a7 applies4 7,e7 ,special rule 7i7 ,in general ,in the case of an assistance eligible individual who pays1 with respect to the first period of continuation coverage to which subsection 7a77#a77;,a7 applies or the immediately subsequent period1 the full premium amount for such coverage1 the person to whom such payment is payable shall-- 7,i7 make a reimbursement payment to such individual for the amount of such premium paid in excess of the amount required to be paid under subsection 7a77#a77;,a72 or 7,,ii7 provide credit to the individual for such amount in a manner that reduces one or more subsequent premium payments that the individual is required to pay under such subsection for the coverage involved4 7ii7 ,reimbursing employer ,a person to which clause 7i7 applies shall be reimbursed as provided for in section #fdcb of the ,internal ,revenue ,code of #aihf for any payment made1 or credit provided1 to the employee under such clause4 7iii7 ,payment of credits ,unless it is reasonable to believe that the credit for the excess payment in clause 7i77,,ii7 will be used by the assistance eligible individual within #ahj days of the date on which the person receives from the individual the payment of the full premium amount1 a person to which clause 7i7 applies shall make the payment required under such clause to the individual within #fj days of such payment of the full premium amount4 ,if1 as of any day within the #ahj-;day period1 it is no longer reasonable to believe that the credit will be used during that period1 payment equal to the remainder of the credit outstanding shall be made to the individual within #fj days of such day4 7#ae7 ,penalty for failure to notify health plan of cessation of eligibility for premium assistance 7,a7 ,in general ,part ,i of subchapter ,b of chapter #fh of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new section3 #fgbj;,c4 ,penalty for failure to notify health plan of cessation of eligibility for continuation coverage premium assistance 7a7 ,in general ,any person required to notify a group health plan under section #b7;a77#b77;,b7 of the ,worker ,health ,coverage ,protection ,act who fails to make such a notification at such time and in such manner as the ,secretary of ,labor may require shall pay a penalty of #bej4 7b7 ,intentional failure ,in the case of any such failure that is fraudulent1 such person shall pay a penalty of #aaj percent of the premium reduction provided under such section after termination of eligibility under such subsection4 7c7 ,reasonable cause exception ,no penalty shall be imposed under this section with respect to any failure if it is shown that such failure is due to reasonable cause and not to willful neglect4 4 7,b7 ,clerical amendment ,the table of sections of part ,i of subchapter ,b of chapter #fh of such ,code is amended by adding at the end the following new item3 ,sec4 #fgbj;,c4 ,penalty for failure to notify health plan of cessation of eligibility for continuation coverage premium assistance4 4 7#af7 ,coordination with ,,hctc 7,a7 ,in general ,section #ce7;g77#i7 of the ,internal ,revenue ,code of #aihf is amended to read as follows3 7#i7 ,continuation coverage premium assistance ,in the case of an assistance eligible individual who receives premium reduction for continuation coverage under section #b7;a77#a7 of the ,worker ,health ,coverage ,protection ,act for any month during the taxable year1 such individual shall not be treated as an eligible individual1 a certified individual1 or a qualifying family member for purposes of this section or section #gebg with respect to such month4 4 7,b7 ,effective date ,the amendment made by subparagraph 7,a7 shall apply to taxable years ending after the date of the enactment of this ,act4 7#ag7 ,exclusion of continuation coverage premium assistance from gross income 7,a7 ,in general ,part ,,iii of subchapter ,b of chapter #a of the ,internal ,revenue ,code of #aihf is amended by inserting after section #aci;,h the following new section3 #aci;,i4 ,continuation coverage premium assistance ,in the case of an assistance eligible individual 7as defined in subsection 7a77#c7 of section #b of the ,worker ,health ,coverage ,protection ,act71 gross income does not include any premium reduction provided under subsection 7a77#a7 of such section4 4 7,b7 ,clerical amendment ,the table of sections for part ,,iii of subchapter ,b of chapter #a of such ,code is amended by inserting after the item relating to section #aci;,h the following new item3 ,sec4 #aci;,i4 ,continuation coverage premium assistance4 4 7,c7 ,effective date ,the amendments made by this paragraph shall apply to taxable years ending after the date of the enactment of this ,act4 7b7 ,elimination of ,premium ,subsidy for ,high-,income ,individuals 7#a7 ,recapture of subsidy for high-income individuals ,if-- 7,a7 premium assistance is provided under this section with respect to any continuation coverage which covers the taxpayer1 the taxpayer's spouse1 or any dependent 7within the meaning of section #aeb of the ,internal ,revenue ,code of #aihf1 determined without regard to subsections 7b77#a71 7b77#b71 and 7d77#a77;,b7 thereof7 of the taxpayer during any portion of the taxable year1 and 7,b7 the taxpayer's modified adjusted gross income for such taxable year exceeds #abe1jjj 7#bej1jjj in the case of a joint return71 then the tax imposed by chapter #a of such ,code with respect to the taxpayer for such taxable year shall be increased by the amount of such assistance4 7#b7 ,phase-in of recapture 7,a7 ,in general ,in the case of a taxpayer whose modified adjusted gross income for the taxable year does not exceed #ade1jjj 7#bij1jjj in the case of a joint return71 the increase in the tax imposed under paragraph 7#a7 shall not exceed the phase-in percentage of such increase 7determined without regard to this paragraph74 7,b7 ,phase-in percentage ,for purposes of this subsection1 the term phase-in percentage means the ratio 7expressed as a percentage7 obtained by dividing-- 7i7 the excess of described in subparagraph 7,b7 of paragraph 7#a71 by 7ii7 #bj1jjj 7#dj1jjj in the case of a joint return74 7#c7 ,option for high-income individuals to waive assistance and avoid recapture ,notwithstanding subsection 7a77#c71 an individual shall not be treated as an assistance eligible individual for purposes of this section and section #fdcb of the ,internal ,revenue ,code of #aihf if such individual-- 7,a7 makes a permanent election 7at such time and in such form and manner as the ,secretary of the ,treasury may prescribe7 to waive the right to the premium assistance provided under this section1 and 7,b7 notifies the entity to whom premiums are reimbursed under section #fdcb7;a7 of such ,code of such election4 7#d7 ,modified adjusted gross income ,for purposes of this subsection1 the term modified gross income means the adjusted gross income 7as defined in section #fb of the ,internal ,revenue ,code of #aihf7 of the taxpayer for the taxable year increased by any amount excluded from gross income under section #iaa1 #ica1 or #icc of such ,code4 7#e7 ,credits not allowed against tax1 etc ,for purposes determining regular tax liability under section #bf7;b7 of such ,code1 the increase in tax under this subsection shall not be treated as a tax imposed under chapter #a of such ,code4 7#f7 ,regulations ,the ,secretary of the ,treasury shall issue such regulations or other guidance as are necessary or appropriate to carry out this subsection1 including requirements that the entity to whom premiums are reimbursed under section #fdcb7;a7 of the ,internal ,revenue ,code of #aihf report to the ,secretary1 and to each assistance eligible individual1 the amount of premium assistance provided under subsection 7a7 with respect to each such individual4 7#g7 ,effective date ,the provisions of this subsection shall apply to taxable years ending after the date of the enactment of this ,act4 7c7 ,rule of construction ,in all matters of interpretation1 rules1 and operational procedures1 the language of this section shall be interpreted broadly for the benefit of workers and their families4