,i  #aaf? ,,congress  #b;d ,session  ,h4
 ,r4 #fead  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,april #ad1 #bjbj,mr4 
,scott ( ,virg9ia 7= himself1 ,mrs4     
,d+ell1 & ,mr4 ,hors=d7 introduc$ !     
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,education & ,labor1 & 9  
addition to ! ,committees on ,en]gy &   
,comm]ce1 & ,ways & ,means1 = a p]iod to
 be subsequ5tly det]m9$ by ! ,speak]1 9 
ea* case = consid]ation ( su* provisions
 z fall )9 ! jurisdiction ( ! committee 
conc]n$  ,a ,,bill  ,to provide premium 
assi/ance = ,,cobra cont9uation cov]age 
& furl\gh$ cont9uation cov]age =        
individuals & _! families dur+ !        
,,covid-#ai em]g5cy p]iod & #ahj-;days  
!reaft]1 & = o!r purposes4  #a4 ,%ort   
title ,?is ,act may be cit$ z ! ,work]  
,heal? ,cov]age ,protection ,act4  #b4  
,pres]v+ heal? b5efits = work]s  7a7    
,premium assi/ance = ,,cobra cont9uation
 cov]age & furl\gh$ cont9uation cov]age 
= individuals & _! families  7#a7       
,provision ( premium assi/ance  7,a7    

,r$uction ( premiums payable  7i7       
,,cobra cont9uation cov]age ,9 ! case ( 
any premium = a p]iod ( cov]age dur+ !  
p]iod beg9n+ on ,m>* #a1 #bjbj1 & end+  
on ! la/ day ( ! #ahj-;day p]iod succe$+
 ! em]g5cy p]iod describ$ 9 section     
#aace7;g77#a77;,b7 ( ! ,social ,security
 ,act 7#db ,u4,s4,c4                    
#acbj;b-#e7;g77#a77;,b77 = ,,cobra      
cont9uation cov]age ) respect to any    
assi/ance eligible individual describ$ 9
 p>agraph 7#c77;,a71 su* individual %all
 be treat$ = purposes ( any ,,cobra     
cont9uation provision z hav+ paid !     
am\nt ( su* premium if su* individual   
pays 7or a p]son o!r ?an su*            
individual's employ] pays on behalf (   
su* individual7 #j p]c5t ( ! am\nt ( su*
 premium 7z det]m9$ )\t reg>d to ?is    
subsection74  7ii7 ,furl\gh$ cont9uation
 cov]age ,9 ! case ( any premium = a    
p]iod ( cov]age dur+ ! p]iod beg9n+ on  
,m>* #a1 #bjbj1 & end+ on ! la/ day ( ! 
#ahj-;day p]iod succe$+ ! em]g5cy p]iod 
describ$ 9 section #aace7;g77#a77;,b7 ( 

! ,social ,security ,act 7#db ,u4,s4,c4 
#acbj;b-#e7;g77#a77;,b77 = cov]age "u a 
gr\p heal? plan ) respect to any        
assi/ance eligible individual describ$ 9
 p>agraph 7#c77;,b71 su* individual %all
 be treat$ = purposes ( cov]age "u !    
plan (f]$ by ! employ] involv$ 9 :i* !  
individual is enroll$ z hav+ paid !     
am\nt ( su* premium if su* individual   
pays 7or a p]son o!r ?an su*            
individual's employ] pays on behalf (   
su* individual7 #j p]c5t ( ! am\nt ( su*
 premium 7z det]m9$ )\t reg>d to ?is    
subsection74  7,b7 ,plan enrollm5t      
option  7i7 ,9 g5]al ,not)/&+ ! ,,cobra 
cont9uation provisions1 any assi/ance   
eligible individual :o is enroll$ 9 a   
gr\p heal? plan (f]$ by a plan sponsor  
may1 n lat] ?an #ij days aft] ! date (  
notice ( ! plan enrollm5t option        
describ$ 9 ?is subp>agraph1 elect to    
enroll 9 cov]age "u a plan (f]$ by su*  
plan sponsor1 t is diff]5t ?an cov]age  
"u ! plan 9 :i* su* individual 0 enroll$
 at ! "t-- 7,i7 9 ! case ( any assi/ance

 eligible individual describ$ 9 p>agraph
 7#c77;,a71 ! qualify+ ev5t specifi$ 9  
section #fjc7b7 ( ! ,employee ,retirem5t
 ,income ,security ,act ( #aigd1 section
 #dihj;,b7f77#c77;,b7 ( ! ,int]nal      
,rev5ue ,code ( #aihf1 section #bbjc7b7 
( ! ,public ,heal? ,s]vice ,act1 or     
section #hije;a ( title #e1 ,unit$      
,/ates ,code1 occurr$1 & su* cov]age    
%all be treat$ z ,,cobra cont9uation    
cov]age = purposes ( ! applicable       
,,cobra cont9uation cov]age provision2  
or  7,,ii7 9 ! case ( any assi/ance     
eligible individual describ$ 9 p>agraph 
7#c77;,b71 su* individual 0 subject to a
 furl\gh4  7ii7 ,requirem5ts ,any       
assi/ance eligible individual may elect 
to enroll 9 diff]5t cov]age z describ$ 9
 clause 7i7 only if-- 7,i7 ! employ]    
involv$ has made a det]m9ation t su*    
employ] w p]mit su* assi/ance eligible  
individual to enroll 9 diff]5t cov]age z
 provid$ "u ?is subp>agraph2  7,,ii7 !  
premium = su* diff]5t cov]age does n    
exce$ ! premium = cov]age 9 :i* su*     

individual 0 enroll$ at ! "t su*        
qualify+ ev5t occurr$2  7,,iii7 !       
diff]5t cov]age 9 :i* ! individual      
elects to enroll is cov]age t is also   
(f]$ to ! active employees ( ! employ]1 
:o are n furl\gh$1 at ! "t at :i* su*   
election is made2 &  7,,iv7 ! diff]5t   
cov]age 9 :i* ! individual elects to    
enroll is n-- 7aa7 cov]age t provides   
only d5tal1 vision1 c\nsel+1 or ref]ral 
s]vices 7or a comb9ation ( su* s]vices72
  7bb7 a qualifi$ small employ] heal?   
reimbursem5t arrangem5t 7z def9$ 9      
section #ihca7;d77#b7 ( ! ,int]nal      
,rev5ue ,code ( #aihf72  7cc7 a flexible
 sp5d+ arrangem5t 7z def9$ 9 section    
#ajf7;c77#b7 ( ! ,int]nal ,rev5ue ,code 
( #aihf72 or  7dd7 cov]age t provides   
cov]age = s]vices or treatm5ts furni%$ 9
 an on-site m$ical facility ma9ta9$ by !
 employ] & t consi/s prim>ily ( fir/-aid
 s]vices1 prev5tion & wellness c>e1 or  
simil> c>e 7or a comb9ation ( su* c>e74 
7,c7 ,premium reimbursem5t ,= provisions
 provid+ ! paym5t ( su* premium1 see    

section #fdcb ( ! ,int]nal ,rev5ue ,code
 ( #aihf1 z add$ by p>agraph 7#ad74     
7#b7 ,limitation ( p]iod ( premium      
assi/ance  7,a7 ,eligibility =          
additional cov]age ,p>agraph 7#a77;,a7  
%all n apply ) respect to-- 7i7 any     
assi/ance eligible individual describ$ 9
 p>agraph 7#c77;,a7 = mon?s ( cov]age   
beg9n+ on or aft] ! e>li] (-- 7,i7 !    
fir/ date t su* individual is cov]$ "u  
any o!r gr\p heal? plan 7o!r ?an cov]age
 consi/+ ( only d5tal1 vision1 c\nsel+1 
or ref]ral s]vices 7or a comb9ation     
!re(71 cov]age "u a flexible sp5d+      
arrangem5t 7z def9$ 9 section           
#ajf7;c77#b7 ( ! ,int]nal ,rev5ue ,code 
( #aihf71 cov]age ( treatm5t t is       
furni%$ 9 an on-site m$ical facility    
ma9ta9$ by ! employ] & t consi/s        
prim>ily ( fir/-aid s]vices1 prev5tion &
 wellness c>e1 or simil> c>e 7or a      
comb9ation !re(771 eligible = b5efits "u
 title ,,xviii ( ! ,social ,security    
,act1 or cov]$ "u a qualifi$ heal? plan 
7z def9$ 9 section #acja7;a7 ( ! ,pati5t

 ,protection & ,af=dable ,c>e ,act 7#db 
,u4,s4,c4 #ahjba7;a777 (f]$ ?r\gh an    
,ex*ange e/abli%$ "u title ,i ( !       
,pati5t ,protection & ,af=dable ,c>e    
,act 7#db ,u4,s4,c4 #ahjja et seq472 or 
7,,ii7 ! e>lie/ (-- 7aa7 ! date :i* is  
#ae mon?s aft] ! fir/ day ( ! fir/ mon? 
t p>agraph 7#a77;,a77i7 applies )       
respect to su* individual2  7bb7 ! date 
foll[+ ! expiration ( ! maximum p]iod ( 
cont9uation cov]age requir$ "u !        
applicable ,,cobra cont9uation cov]age  
provision2 or  7cc7 ! date foll[+ !     
expiration ( ! p]iod ( cont9uation      
cov]age all[$ "u p>agraph 7#d77;,b77ii72
 or  7ii7 any assi/ance eligible        
individual describ$ 9 p>agraph 7#c77;,b7
 = mon?s ( cov]age beg9n+ on or aft] !  
e>li] (-- 7,i7 ! fir/ date t su*        
individual is cov]$ "u any o!r gr\p     
heal? plan 7o!r ?an cov]age consi/+ (   
only d5tal1 vision1 c\nsel+1 or ref]ral 
s]vices 7or a comb9ation !re(71 cov]age 
"u a flexible sp5d+ arrangem5t 7z def9$ 
9 section #ajf7;c77#b7 ( ! ,int]nal     

,rev5ue ,code ( #aihf71 cov]age (       
treatm5t t is furni%$ 9 an on-site      
m$ical facility ma9ta9$ by ! employ] & t
 consi/s prim>ily ( fir/-aid s]vices1   
prev5tion & wellness c>e1 or simil> c>e 
7or a comb9ation !re(771 eligible =     
b5efits "u title ,,xviii ( ! ,social    
,security ,act1 or cov]$ "u a qualifi$  
heal? plan 7z def9$ 9 section #acja7;a7 
( ! ,pati5t ,protection & ,af=dable ,c>e
 ,act 7#db ,u4,s4,c4 #ahjba7;a777 (f]$  
?r\gh an ,ex*ange e/abli%$ "u title ,i (
 ! ,pati5t ,protection & ,af=dable ,c>e 
,act 7#db ,u4,s4,c4 #ahjja et seq472    
7,,ii7 ! date :i* is #ae mon?s aft] !   
fir/ day ( ! fir/ mon? t p>agraph       
7#a77;,a77ii7 applies ) respect to su*  
individual2 or  7,,iii7 ! fir/ date t   
su* individual is n subject to a        
furl\gh4  7,b7 ,notification requirem5t 
,any assi/ance eligible individual %all 
notify ! gr\p heal? plan ) respect to   
:i* p>agraph 7#a77;,a7 applies if su*   
p>agraph ceases to apply by reason (    
clause 7i77,i7 or 7ii77,i7 ( subp>agraph

 7,a7 7z applicable74 ,su* notice %all  
be provid$ to ! gr\p heal? plan 9 su* "t
 & mann] z may be specifi$ by !         
,secret>y ( ,labor4  7,c7 ,special      
enrollm5t p]iod foll[+ expiration (     
premium assi/ance ,not)/&+ section #acaa
 ( ! ,pati5t ,protection & ,af=dable    
,c>e ,act 7#db ,u4,s4,c4 #ahjca71 !     
expiration ( premium assi/ance pursuant 
to a limitation specifi$ "u subp>agraph 
7,a7 %all be treat$ z a qualify+ ev5t = 
:i* any assi/ance eligible individual is
 eligible to enroll 9 a qualifi$ heal?  
plan (f]$ ?r\gh an ,ex*ange "u title ,i 
( su* ,act 7#db ,u4,s4,c4 #ahjja et     
seq47 dur+ a special enrollm5t p]iod4   
7#c7 ,assi/ance eligible individual ,=  
purposes ( ?is section1 ! t]m assi/ance 
eligible individual means1 at any "t    
dur+ ! p]iod beg9n+ on ,m>* #a1 #bjbj1 &
 end+ on ! la/ day ( ! #ahj-;day p]iod  
succe$+ ! em]g5cy p]iod describ$ 9      
section #aace7;g77#a77;,b7 ( ! ,social  
,security ,act 7#db ,u4,s4,c4           
#acbj;b-#e7;g77#a77;,b77-- 7,a7 any     

individual t is a qualifi$ b5efici>y t--
 7i7 is eligible = ,,cobra cont9uation  
cov]age by reason ( a qualify+ ev5t     
specifi$ 9 section #fjc7b7 ( ! ,employee
 ,retirem5t ,income ,security ,act (    
#aigd1 section #dihj;,b7f77#c77;,b7 ( ! 
,int]nal ,rev5ue ,code ( #aihf1 section 
#bbjc7b7 ( ! ,public ,heal? ,s]vice     
,act1 or section #hije;a ( title #e1    
,unit$ ,/ates ,code2 &  7ii7 elects su* 
cov]age2 or  7,b7 any individual t is   
subject to a furl\gh t rema9s eligible =
 cov]age "u a gr\p heal? plan4  7#d7    
,ext5sion ( election p]iod & effect on  
cov]age  7,a7 ,9 g5]al ,= purposes (    
apply+ section #fje7;a7 ( ! ,employee   
,retirem5t ,income ,security ,act (     
#aigd1 section #dihj;,b7f77#e77;,a7 ( ! 
,int]nal ,rev5ue ,code ( #aihf1 section 
#bbje7;a7 ( ! ,public ,heal? ,s]vice    
,act1 & section #hije;a7c77#b7 ( title  
#e1 ,unit$ ,/ates ,code1 9 ! case (--   
7i7 an individual :o does n h an        
election ( ,,cobra cont9uation cov]age 9
 effect on ! date ( ! enactm5t ( ?is    

,act b :o w\ld be an assi/ance eligible 
individual describ$ 9 p>agraph 7#c77;,a7
 if su* election 7 s 9 effect2 or  7ii7 
an individual :o elect$ ,,cobra         
cont9uation cov]age on or aft] ,m>* #a1 
#bjbj1 & discont9u$ f su* cov]age be=e !
 date ( ! enactm5t ( ?is ,act1  su*     
individual may elect ! ,,cobra          
cont9uation cov]age "u ! ,,cobra        
cont9uation cov]age provisions conta9+  
su* sections dur+ ! p]iod beg9n+ on !   
date ( ! enactm5t ( ?is ,act & end+ #fj 
days aft] ! date on :i* ! notification  
requir$ "u p>agraph 7#g77;,c7 is provid$
 to su* individual4  7,b7 ,comm5cem5t ( 
,,cobra cont9uation cov]age ,any ,,cobra
 cont9uation cov]age elect$ by a        
qualifi$ b5efici>y dur+ an ext5d$       
election p]iod "u subp>agraph 7,a7-- 7i7
 %all apply z if su* qualifi$ b5efici>y 
_h be5 cov]$ z ( ! date ( a qualify+    
ev5t specifi$ 9 section #fjc7b7 ( !     
,employee ,retirem5t ,income ,security  
,act ( #aigd1 section                   
#dihj;,b7f77#c77;,b7 ( ! ,int]nal       

,rev5ue ,code ( #aihf1 section #bbjc7b7 
( ! ,public ,heal? ,s]vice ,act1 or     
section #hije;a ( title #e1 ,unit$      
,/ates ,code 7includ+ ! treatm5t (      
premium paym5ts "u p>agraph 7#a77;,a7 & 
any co/-%>+ requirem5ts = items &       
s]vices "u a gr\p heal? plan72 &  7ii7  
%all n ext5d beyond ! p]iod ( ,,cobra   
cont9uation cov]age t w\ld h be5 requir$
 "u ! applicable ,,cobra cont9uation    
cov]age provision if ! cov]age _h be5   
elect$ z requir$ "u su* provision4  7#e7
 ,exp$it$ review ( d5ials ( premium     
assi/ance ,9 any case 9 :i* an          
individual reque/s treatm5t z an        
assi/ance eligible individual describ$ 9
 subp>agraph 7,a7 or 7,b7 ( p>agraph    
7#c7 & is d5i$ su* treatm5t by ! gr\p   
heal? plan1 ! ,secret>y ( ,labor 7or !  
,secret>y ( ,heal? & ,human ,s]vices 9  
connection ) ,,cobra cont9uation cov]age
 :i* is provid$ o!r ?an pursuant to "p  
#f ( subtitle ,b ( title ,i ( !         
,employee ,retirem5t ,income ,security  
,act ( #aigd71 9 consultation ) !       

,secret>y ( ! ,treasury1 %all provide = 
exp$it$ review ( su* d5ial4 ,an         
individual %all be entitl$ to su* review
 ^u application to su* ,secret>y 9 su*  
=m & mann] z %all be provid$ by su*     
,secret>y4 ,su* ,secret>y %all make a   
det]m9ation reg>d+ su* individual's     
eligibility )9 #ae bus9ess days aft]    
receipt ( su* individual's application =
 review "u ?is p>agraph4 ,ei!r          
,secret>y's det]m9ation ^u review ( !   
d5ial %all be de novo & %all be ! f9al  
det]m9ation ( su* ,secret>y4 ,a review+ 
c\rt %all grant def]5ce to su*          
,secret>y's det]m9ation4 ,! provisions (
 ?is p>agraph1 p>agraphs 7#a7 ?r\gh     
7#d71 & p>agraphs 7#g7 ?r\gh 7#i7 %all  
be treat$ z provisions ( title ,i ( !   
,employee ,retirem5t ,income ,security  
,act ( #aigd = purposes ( "p #e (       
subtitle ,b ( su* title4  7#f7 ,disreg>d
 ( subsidies = purposes ( f$]al & /ate  
programs ,not)/&+ any o!r provision (   
law1 any premium r$uction ) respect to  
an assi/ance eligible individual "u ?is 

subsection %all n be consid]$ income or 
res\rces 9 det]m9+ eligibility =1 or !  
am\nt ( assi/ance or b5efits provid$ "u1
 any o!r public b5efit provid$ "u ,f$]al
 law or ! law ( any ,/ate or political  
subdivision !re(4  7#g7 ,,cobra-specific
 notice  7,a7 ,g5]al notice  7i7 ,9     
g5]al ,9 ! case ( notices provid$ "u    
section #fjf7;a77#d7 ( ! ,employee      
,retirem5t ,income ,security ,act (     
#aigd 7#bi ,u4,s4,c4 #aaff7d771 section 
#dihj;,b7f77#f77;,d7 ( ! ,int]nal       
,rev5ue ,code ( #aihf1 section #bbjf7d7 
( ! ,public ,heal? ,s]vice ,act 7#db    
,u4,s4,c4 #cjj;bb-#f7d771 or section    
#hije;a7f77#b77;,a7 ( title #e1 ,unit$  
,/ates ,code1 ) respect to individuals  
:o1 dur+ ! p]iod describ$ 9 p>agraph    
7#c71 become entitl$ to elect ,,cobra   
cont9uation cov]age1 ! requirem5ts ( su*
 sections %all n be treat$ z met unless 
su* notices include an additional       
notification to ! recipi5t a writt5     
notice 9 cle> & und]/&able language (-- 
7,i7 ! availability ( premium r$uction )

 respect to su* cov]age "u ?is          
subsection2 &  7,,ii7 ! option to enroll
 9 diff]5t cov]age if ! employ] p]mits  
assi/ance eligible individuals describ$ 
9 p>agraph 7#c77;,a7 to elect enrollm5t 
9 diff]5t cov]age 7z describ$ 9 p>agraph
 7#a77;,b774  7ii7 ,alt]native notice ,9
 ! case ( ,,cobra cont9uation cov]age to
 :i* ! notice provision "u su* sections 
does n apply1 ! ,secret>y ( ,labor1 9   
consultation ) ! ,secret>y ( ! ,treasury
 & ! ,secret>y ( ,heal? & ,human        
,s]vices1 %all1 9 consultation )        
adm9i/rators ( ! gr\p heal? plans 7or   
o!r entities7 t provide or adm9i/] !    
,,cobra cont9uation cov]age involv$1    
provide rules requir+ ! provision ( su* 
notice4  7iii7 ,=m ,! requirem5t ( !    
additional notification "u ?is          
subp>agraph may be met by am5dm5t (     
exi/+ notice =ms or by inclusion ( a    
sep>ate docum5t ) ! notice o!rwise      
requir$4  7,b7 ,specific requirem5ts    
,ea* additional notification "u         
subp>agraph 7,a7 %all include-- 7i7 !   

=ms necess>y = e/abli%+ eligibility =   
premium r$uction "u ?is subsection2     
7ii7 ! "n1 address1 & telephone numb]   
necess>y to contact ! plan adm9i/rator &
 any o!r p]son ma9ta9+ relevant         
in=mation 9 connection ) su* premium    
r$uction2  7iii7 a description ( !      
ext5d$ election p]iod provid$ = 9       
p>agraph 7#d77;,a72  7iv7 a description 
( ! obligation ( ! qualifi$ b5efici>y "u
 p>agraph 7#b77;,c7 to notify ! plan    
provid+ cont9uation cov]age ( enrollm5t 
9 subsequ5t cov]age "u ano!r gr\p heal? 
plan or a qualifi$ heal? plan or        
eligibility = b5efits "u title ,,xviii (
 ! ,social ,security ,act & ! p5alty    
provid$ "u section #fgbj;,c ( ! ,int]nal
 ,rev5ue ,code ( #aihf = failure to s   
notify ! plan2  7v7 a description1      
display$ 9 a prom95t mann]1 ( ! qualifi$
 b5efici>y's "r to a r$uc$ premium & any
 conditions on entitlem5t to ! r$uc$    
premium2  7vi7 a description ( ! option 
( ! qualifi$ b5efici>y to enroll 9      
diff]5t cov]age if ! employ] p]mits su* 

b5efici>y to elect to enroll 9 su*      
diff]5t cov]age "u p>agraph 7#a77;,b72 &
  7vii7 in=mation reg>d+ any ,ex*ange   
e/abli%$ "u title ,i ( ! ,pati5t        
,protection & ,af=dable ,c>e ,act 7#db  
,u4,s4,c4 #ahjja et seq47 ?r\gh :i* a   
qualifi$ b5efici>y may be eligible to   
enroll 9 a qualifi$ heal? plan1         
includ+-- 7,i7 ! publicly accessible    
int]net website address = su* ,ex*ange2 
7,,ii7 ! publicly accessible int]net    
website address = ! ,f9d ,local ,help   
directory ma9ta9$ by ! ,dep>tm5t (      
,heal? & ,human ,s]vices on !           
heal?c>e4gov int]net website 7or a      
successor website72  7,,iii7 a cle>     
explanation t-- 7aa7 an individual :o is
 eligible = cont9uation cov]age may also
 be eligible to enroll1 ) f9ancial      
assi/ance1 9 a qualifi$ heal? plan (f]$ 
?r\gh su* ,ex*ange1 b1 9 ! case t su*   
individual elects to enroll 9 su*       
cont9uation cov]age & subsequ5tly elects
 to t]m9ate su* cont9uation cov]age be=e
 ! p]iod ( su* cont9uation cov]age      

expires1 su* t]m9ation does n initiate a
 special enrollm5t p]iod 7abs5t a       
qualify+ ev5t specifi$ 9 section #fjc7b7
 ( ! ,employee ,retirem5t ,income       
,security ,act ( #aigd1 section         
#dihj;,b7f77#c77;,b7 ( ! ,int]nal       
,rev5ue ,code ( #aihf1 section #bbjc7b7 
( ! ,public ,heal? ,s]vice ,act1 or     
section #hije;a ( title #e1 ,unit$      
,/ates ,code1 ) respect to su*          
individual72 &  7bb7 an individual :o   
elects to enroll 9 cont9uation cov]age w
 rema9 eligible to enroll 9 a qualifi$  
heal? plan (f]$ ?r\gh su* ,ex*ange dur+ 
an op5 enrollm5t p]iod & may be eligible
 = f9ancial assi/ance ) respect to      
enroll+ 9 su* a qualifi$ heal? plan2    
7,,iv7 in=mation on consum] protections 
) respect to enroll+ 9 a qualifi$ heal? 
plan (f]$ ?r\gh su* ,ex*ange1 includ+ ! 
requirem5t = su* a qualifi$ heal? plan  
to provide cov]age = ess5tial heal?     
b5efits 7z def9$ 9 section #acjb7;b7 (  
su* ,act 7#db ,u4,s4,c4 #ahjbb7;b777 & !
 requirem5ts applicable to su* a        

qualifi$ heal? plan "u "p ,a ( title    
,,xxvii ( ! ,public ,heal? ,s]vice ,act 
7#db ,u4,s4,c4 #cjj;gg et seq472  7,v7  
in=mation on ! availability ( f9ancial  
assi/ance ) respect to enroll+ 9 a      
qualifi$ heal? plan1 includ+ ! maximum  
income limit = eligibility = a premium  
tax cr$it "u section #cf;,b ( ! ,int]nal
 ,rev5ue ,code ( #aihf2 &  7,,vi7       
in=mation on any special enrollm5t      
p]iods dur+ :i* any assi/ance eligible  
individual describ$ 9 p>agraph          
7#c77;,a77i7 may be eligible to enroll1 
) f9ancial assi/ance1 9 a qualifi$ heal?
 plan (f]$ ?r\gh su* ,ex*ange 7includ+ a
 special enrollm5t p]iod = :i* an       
individual may be eligible due to !     
expiration ( premium assi/ance pursuant 
to a limitation specifi$ "u p>agraph    
7#b77;,a774  7,c7 ,notice 9 connection )
 ext5d$ election p]iods ,9 ! case ( any 
assi/ance eligible individual describ$ 9
 p>agraph 7#c77;,a7 7or any individual  
describ$ 9 p>agraph 7#d77;,a77 :o became
 entitl$ to elect ,,cobra cont9uation   

cov]age be=e ! date ( ! enactm5t ( ?is  
,act1 ! adm9i/rator ( ! gr\p heal? plan 
7or o!r entity7 involv$ %all provide 7)9
 #fj days aft] ! date ( enactm5t ( ?is  
,act7 = ! additional notification       
requir$ to be provid$ "u subp>agraph    
7,a7 & failure to provide su* notice    
%all be treat$ z a failure to meet !    
notice requirem5ts "u ! applicable      
,,cobra cont9uation provision4  7,d7    
,model notices ,n lat] ?an #cj days aft]
 ! date ( enactm5t ( ?is ,act1 ) respect
 to any assi/ance eligible individual   
describ$ 9 p>agraph 7#c77;,a7-- 7i7 !   
,secret>y ( ,labor1 9 consultation ) !  
,secret>y ( ! ,treasury & ! ,secret>y ( 
,heal? & ,human ,s]vices1 %all prescribe
 models = ! additional notification     
requir$ "u ?is p>agraph 7o!r ?an !      
additional notification describ$ 9      
clause 7ii772 &  7ii7 9 ! case ( any    
additional notification provid$ pursuant
 to subp>agraph 7,a7 "u section         
#hije;a7f77#b77;,a7 ( title #e1 ,unit$  
,/ates ,code1 ! ,(fice ( ,p]sonnel      

,managem5t %all prescribe a model = su* 
additional notification4  7#h7          
,furl\gh-specific notice  7,a7 ,9 g5]al 
,) respect to any assi/ance eligible    
individual describ$ 9 p>agraph 7#c77;,b7
 :o1 dur+ ! p]iod describ$ 9 su*        
p>agraph1 becomes eligible = assi/ance  
pursuant to p>agraph 7#a77;,a77ii71 !   
requirem5ts ( section #fjf7;a77#d7 ( !  
,employee ,retirem5t ,income ,security  
,act ( #aigd 7#bi ,u4,s4,c4 #aaff7d771  
section #dihj;,b7f77#f77;,d7 ( !        
,int]nal ,rev5ue ,code ( #aihf1 section 
#bbjf7d7 ( ! ,public ,heal? ,s]vice ,act
 7#db ,u4,s4,c4 #cjj;bb-#f7d771 or      
section #hije;a7f77#b77;,a7 ( title #e1 
,unit$ ,/ates ,code1 %all n be treat$ z 
met unless ! gr\p heal? plan            
adm9i/rator1 9 accordance ) ! tim+      
requirem5t specifi$ "u subp>agraph 7,b71
 provides to ! individual a writt5      
notice 9 cle> & und]/&able language (-- 
7i7 ! availability ( premium r$uction ) 
respect to su* cov]age "u ?is           
subsection2  7ii7 ! option to enroll 9  

diff]5t cov]age if ! employ] p]mits     
assi/ance to p>agraph 7#a77;,b7 =       
cov]age "u a gr\p heal? plan2 &  7iii7 !
 in=mation specifi$ "u p>agraph         
7#g77;,b7 7z applicable74  7,b7 ,tim+   
specifi$ ,= purposes ( subp>agraph 7,a71
 ! tim+ requirem5t specifi$ 9 ?is       
subp>agraph is-- 7i7 ) respect to su* an
 individual :o is subject to a furl\gh  
dur+ ! p]iod beg9n+ on ,m>* #a1 #bjbj1 &
 end+ on ! date ( ! enactm5t ( ?is ,act1
 #cj days aft] ! date ( su* enactm5t2 & 
7ii7 ) respect to su* an individual :o  
is subject to a furl\gh dur+ ! p]iod    
beg9n+ on ! fir/ day aft] ! date ( !    
enactm5t ( ?is ,act & end+ on ! la/ day 
( ! #ahj-;day p]iod succe$+ ! em]g5cy   
p]iod describ$ 9 section                
#aace7;g77#a77;,b7 ( ! ,social ,security
 ,act 7#db ,u4,s4,c4                    
#acbj;b-#e7;g77#a77;,b771 #cj days aft] 
! date ( su* furl\gh4  7,c7 ,model      
notices ,n lat] ?an #cj days aft] ! date
 ( enactm5t ( ?is ,act1 ) respect to any
 assi/ance eligible individual describ$ 

9 p>agraph 7#c77;,b7-- 7i7 ! ,secret>y (
 ,labor1 9 consultation ) ! ,secret>y ( 
! ,treasury & ! ,secret>y ( ,heal? &    
,human ,s]vices1 %all prescribe models =
 ! notification requir$ "u ?is p>agraph 
7o!r ?an ! notification describ$ 9      
clause 7ii772 &  7ii7 9 ! case ( any    
notification provid$ pursuant to        
subp>agraph 7,a7 "u section             
#hije;a7f77#b77;,a7 ( title #e1 ,unit$  
,/ates ,code1 ! ,(fice ( ,p]sonnel      
,managem5t %all prescribe a model = su* 
notification4  7#i7 ,notice ( expiration
 ( p]iod ( premium assi/ance  7,a7 ,9   
g5]al ,) respect to any assi/ance       
eligible individual1 subject to         
subp>agraph 7,b71 ! requirem5ts (       
section #fjf7;a77#d7 ( ! ,employee      
,retirem5t ,income ,security ,act (     
#aigd 7#bi ,u4,s4,c4 #aaff7d771 section 
#dihj;,b7f77#f77;,d7 ( ! ,int]nal       
,rev5ue ,code ( #aihf1 section #bbjf7d7 
( ! ,public ,heal? ,s]vice ,act 7#db    
,u4,s4,c4 #cjj;bb-#f7d771 or section    
#hije;a7f77#b77;,a7 ( title #e1 ,unit$  

,/ates ,code1 %all n be treat$ z met    
unless ! employ] ( ! individual1 dur+ ! 
p]iod specifi$ "u subp>agraph 7,c71     
provides to su* individual a writt5     
notice 9 cle> & und]/&able language--   
7i7 t ! premium assi/ance = su*         
individual w expire soon & ! prom95t    
id5tification ( ! date ( su* expiration2
  7ii7 t su* individual may be eligible 
= cov]age )\t any premium assi/ance     
?r\gh-- 7,i7 ,,cobra cont9uation        
cov]age2 or  7,,ii7 cov]age "u a gr\p   
heal? plan2  7iii7 t ! expiration (     
premium assi/ance is treat$ z a qualify+
 ev5t = :i* any assi/ance eligible      
individual is eligible to enroll 9 a    
qualifi$ heal? plan (f]$ ?r\gh an       
,ex*ange "u title ,i ( su* ,act 7#db    
,u4,s4,c4 #ahjja et seq47 dur+ a special
 enrollm5t p]iod2 &  7iv7 ! in=mation   
specifi$ 9 p>agraph 7#g77;,b77vii72     
7,b7 ,exception ,! requirem5t = ! gr\p  
heal? plan adm9i/rator to provide !     
writt5 notice "u subp>agraph 7,a7 %all  
be waiv$ 9 ! case ! premium assi/ance = 

su* individual expires pursuant to      
clause 7i77,i7 or 7ii77,i7 ( p>agraph   
7#b77;,a74  7,c7 ,p]iod specifi$ ,=     
purposes ( subp>agraph 7,a71 ! p]iod    
specifi$ 9 ?is subp>agraph is1 ) respect
 to ! date ( expiration ( premium       
assi/ance = any assi/ance eligible      
individual pursuant to a limitation     
requir+ a notice "u ?is p>agraph1 !     
p]iod beg9n+ on ! day t is #de days be=e
 ! date ( su* expiration & end+ on ! day
 t is #ae days be=e ! date ( su*        
expiration4  7,d7 ,model notices ,n lat]
 ?an #cj days aft] ! date ( enactm5t (  
?is ,act1 ) respect to any assi/ance    
eligible individual-- 7i7 ! ,secret>y ( 
,labor1 9 consultation ) ! ,secret>y ( !
 ,treasury & ! ,secret>y ( ,heal? &     
,human ,s]vices1 %all prescribe models =
 ! notification requir$ "u ?is p>agraph 
7o!r ?an ! notification describ$ 9      
clause 7ii772 &  7ii7 9 ! case ( any    
notification provid$ pursuant to        
subp>agraph 7,a7 "u section             
#hije;a7f77#b77;,a7 ( title #e1 ,unit$  

,/ates ,code1 ! ,(fice ( ,p]sonnel      
,managem5t %all prescribe a model = su* 
notification4  7#aj7 ,regulations ,!    
,secret>y ( ! ,treasury & ! ,secret>y ( 
,labor may jo9tly prescribe su*         
regulations or o!r guidance z may be    
necess>y or appropriate to c>ry out !   
provisions ( ?is subsection1 includ+ !  
prev5tion ( fraud & abuse "u ?is        
subsection1 except t ! ,secret>y (      
,labor & ! ,secret>y ( ,heal? & ,human  
,s]vices may prescribe su* regulations  
7includ+ int]im f9al regulations7 or o!r
 guidance z may be necess>y or          
appropriate to c>ry out ! provisions (  
p>agraphs 7#e71 7#g71 7#h71 7#i71 &     
7#aa74  7#aa7 ,outrea* ,! ,secret>y (   
,labor1 9 consultation ) ! ,secret>y ( !
 ,treasury & ! ,secret>y ( ,heal? &     
,human ,s]vices1 %all provide outrea*   
consi/+ ( public education & enrollm5t  
assi/ance relat+ to premium r$uction    
provid$ "u ?is subsection4 ,su* outrea* 
%all t>get employ]s1 gr\p heal? plan    
adm9i/rators1 public assi/ance programs1

 ,/ates1 insur]s1 & o!r entities z      
det]m9$ appropriate by su* ,secret>ies4 
,su* outrea* %all include an initial    
focus on ^? individuals elect+          
cont9uation cov]age :o are ref]r$ to 9  
p>agraph 7#g77;,c74 ,in=mation on su*   
premium r$uction1 includ+ enrollm5t1    
%all also be made available on websites 
( ! ,dep>tm5ts ( ,labor1 ,treasury1 &   
,heal? & ,human ,s]vices4  7#ab7        
,def9itions ,= purposes ( ?is section3  
7,a7 ,adm9i/rator ,! t]m adm9i/rator has
 ! mean+ giv5 su* t]m 9 section         
#c7af77;,a7 ( ! ,employee ,retirem5t    
,income ,security ,act ( #aigd4  7,b7   
,,cobra cont9uation cov]age ,! t]m      
,,cobra cont9uation cov]age means       
cont9uation cov]age provid$ pursuant to 
"p #f ( subtitle ,b ( title ,i ( !      
,employee ,retirem5t ,income ,security  
,act ( #aigd 7o!r ?an "u section #fji71 
title ,,xxii ( ! ,public ,heal? ,s]vice 
,act1 section #dihj;,b ( ! ,int]nal     
,rev5ue ,code ( #aihf 7o!r ?an          
subsection 7f77#a7 ( su* section ins(> z

 x relates to p$iatric vacc9es71 or     
section #hije;a ( title #e1 ,unit$      
,/ates ,code1 or "u a ,/ate program t   
provides comp>able cont9uation cov]age4 
,su* t]m does n include cov]age "u a    
heal? flexible sp5d+ arrangem5t "u a    
cafet]ia plan )9 ! mean+ ( section #abe 
( ! ,int]nal ,rev5ue ,code ( #aihf4     
7,c7 ,,cobra cont9uation provision ,!   
t]m ,,cobra cont9uation provision means 
! provisions ( law describ$ 9           
subp>agraph 7,b74  7,d7 ,cov]$ employee 
,! t]m cov]$ employee has ! mean+ giv5  
su* t]m 9 section #fjg7b7 ( ! ,employee 
,retirem5t ,income ,security ,act (     
#aigd4  7,e7 ,qualifi$ b5efici>y ,! t]m 
qualifi$ b5efici>y has ! mean+ giv5 su* 
t]m 9 section #fjg7c7 ( ! ,employee     
,retirem5t ,income ,security ,act (     
#aigd4  7,f7 ,gr\p heal? plan ,! t]m    
gr\p heal? plan has ! mean+ giv5 su* t]m
 9 section #fjg7a7 ( ! ,employee        
,retirem5t ,income ,security ,act (     
#aigd4  7,g7 ,/ate ,! t]m ,/ate includes
 ! ,di/rict ( ,columbia1 ! ,commonweal? 

( ,pu]to ,rico1 ! ,virg9 ,isl&s1 ,guam1 
,am]ican ,samoa1 & ! ,commonweal? ( !   
,nor!rn ,m>iana ,isl&s4  7,h7 ,p]iod (  
cov]age ,any ref]5ce 9 ?is subsection to
 a p]iod ( cov]age %all be treat$ z a   
ref]5ce to a mon?ly or %ort] p]iod (    
cov]age ) respect to :i* premiums are   
*>g$ ) respect to su* cov]age4  7,i7    
,plan sponsor ,! t]m plan sponsor has ! 
mean+ giv5 su* t]m 9 section #c7af77;,b7
 ( ! ,employee ,retirem5t ,income       
,security ,act ( #aigd4  7,j7 ,furl\gh  
,! t]m furl\gh means1 ) respect to an   
individual1 a r$uction ( ! numb] ( paid 
h\rs by at lea/ #bj p]c5t dur+ any      
#cj-;day p]iod z comp>$ to ! numb] (    
paid h\rs dur+ ! prior #cj-;day p]iod   
due to a lack ( "w1 funds1 or o!r       
nondiscipl9>y reason & ! cont9u$        
eligibility = cov]age ( ! individual "u 
! gr\p heal? plan ( ! employ] involv$4  
7#ac7 ,reports  7,a7 ,int]im report ,!  
,secret>y ( ! ,treasury & ! ,secret>y ( 
,labor %all jo9tly submit an int]im     
report to ! ,committee on ,education &  

,labor1 ! ,committee on ,ways & ,means1 
& ! ,committee on ,en]gy & ,comm]ce ( ! 
,h\se ( ,repres5tatives & ! ,committee  
on ,heal?1 ,education1 ,labor1 &        
,p5sions & ! ,committee on ,f9ance ( !  
,s5ate reg>d+ ! premium r$uction provid$
 "u ?is subsection t includes-- 7i7 !   
numb] ( individuals provid$ su*         
assi/ance z ( ! date ( ! report2 &  7ii7
 ! total am\nt ( exp5ditures incurr$ 7) 
adm9i/rative exp5ditures not$ sep>ately7
 9 connection ) su* assi/ance z ( ! date
 ( ! report4  7,b7 ,f9al report ,z soon 
z practicable aft] ! la/ p]iod ( ,,cobra
 cont9uation cov]age = :i* premium      
r$uction is provid$ "u ?is section1 !   
,secret>y ( ! ,treasury & ! ,secret>y ( 
,labor %all jo9tly submit a f9al report 
to ea* ,committee ref]r$ to 9           
subp>agraph 7,a7 t includes-- 7i7 !     
numb] ( individuals provid$ premium     
r$uction "u ?is section2  7ii7 ! av]age 
doll> am\nt 7mon?ly & annually7 (       
premium r$uctions provid$ to su*        
individuals2 &  7iii7 ! total am\nt (   

exp5ditures incurr$ 7) adm9i/rative     
exp5ditures not$ sep>ately7 9 connection
 ) premium r$uction "u ?is section4     
7#ad7 ,,cobra premium assi/ance  7,a7 ,9
 g5]al ,sub*apt] ,b ( *apt] #fe ( !     
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new section3  
#fdcb4 ,cont9uation cov]age premium     
assi/ance  7a7 ,9 g5]al ,! p]son to :om 
premiums are payable = cont9uation      
cov]age "u section #b7;a77#a7 ( ! ,work]
 ,heal? ,cov]age ,protection ,act %all  
be reimburs$ z provid$ 9 subsection 7c7 
= ! am\nt ( premiums n paid by assi/ance
 eligible individuals by reason ( su*   
section4  7b7 ,p]son ,entitl$ to        
,reimbursem5t ,= purposes ( subsection  
7a71 except z o!rwise provid$ by !      
,secret>y1 ! p]son to :om premiums are  
payable "u su* cont9uation cov]age %all 
be treat$ z be+-- 7#a7 9 ! case ( any   
gr\p heal? plan :i* is a multiemploy]   
plan 7z def9$ 9 section #c7cg7 ( !      
,employee ,retirem5t ,income ,security  
,act ( #aigd71 ! plan1  7#b7 9 ! case ( 

any gr\p heal? plan n describ$ 9        
p>agraph 7#a7-- 7,a7 :i* is furl\gh     
cont9uation cov]age describ$ 9 section  
#b7;a77#a77;,a77ii7 ( ! ,work] ,heal?   
,cov]age ,protection ,act or subject to 
! ,,cobra cont9uation provisions conta9$
 9-- 7i7 ?is title1  7ii7 ! ,employee   
,retirem5t ,income ,security ,act (     
#aigd1  7iii7 ! ,public ,heal? ,s]vice  
,act1 or  7iv7 title #e1 ,unit$ ,/ates  
,code1 or  7,b7 "u :i* "s or all ( !    
cov]age is n provid$ by insurance1  !   
employ] ma9ta9+ ! plan1 &  7#c7 9 ! case
 ( any gr\p heal? plan n describ$ 9     
p>agraph 7#a7 or 7#b71 ! insur] provid+ 
! cov]age "u ! gr\p heal? plan4  7c7    
,limitation on reimbursem5t = furl\gh$  
employees ,! am\nt ( ! premiums treat$ z
 n paid by an assi/ance eligible        
individual describ$ 9 section           
#b7;a77#c77;,b7 ( ! ,work] ,heal?       
,cov]age ,protection ,act %all n exce$ !
 portion ( ! annual premium :i* w\ld h  
be5 paid by ! employee 7)\t reg>d to    
:e!r paid ?r\gh sal>y r$uction or       

o!rwise7 = p]iods ( cov]age "u ! plan   
be=e ! date ( ! enactm5t ( ?is section4 
7d7 ,me?od ( ,reimbursem5t ,except z    
o!rwise provid$ by ! ,secret>y-- 7#a7   
,treatm5t z paym5t ( payroll taxes ,ea* 
p]son entitl$ to reimbursem5t "u        
subsection 7a7 7& fil+ a claim = su*    
reimbursem5t at su* "t & 9 su* mann] z !
 ,secret>y may require7 %all be treat$ =
 purposes ( ?is title & section         
#acbd7;b77#b7 ( title #ca1 ,unit$ ,/ates
 ,code1 z hav+ paid to ! ,secret>y1 on !
 date t ! assi/ance eligible            
individual's premium paym5t w\ld o!rwise
 be due1 payroll taxes 9 an am\nt equal 
to ! portion ( su* reimbursem5t :i*     
relates to su* premium4 ,to ! ext5t t ! 
am\nt treat$ z paid "u ! prec$+ s5t5ce  
exce$s ! am\nt ( su* p]son's liability =
 su* taxes1 ! ,secret>y %all cr$it or   
refund su* excess 9 ! same mann] z if x 
7 an ov]paym5t ( su* taxes4  7#b7       
,ov]/atem5ts ,any ov]/atem5t ( !        
reimbursem5t to :i* a p]son is entitl$  
"u ?is section 7& any am\nt paid by !   

,secret>y z a result ( su* ov]/atem5t7  
%all be treat$ z an und]paym5t ( payroll
 taxes by su* p]son & may be assess$ &  
collect$ by ! ,secret>y 9 ! same mann] z
 payroll taxes4  7e7 ,def9itions ,=     
purposes ( ?is section-- 7#a7 ,payroll  
taxes ,! t]m payroll taxes means-- 7,a7 
am\nts requir$ to be d$uct$ & )held = ! 
payroll p]iod "u section #cdjb 7relat+  
to wage )hold+71  7,b7 am\nts requir$ to
 be d$uct$ = ! payroll p]iod "u section 
#cajb 7relat+ to ,,fica employee taxes71
 &  7,c7 am\nts ( ! taxes impos$ = !    
payroll p]iod "u section #caaa 7relat+  
to ,,fica employ] taxes74  7#b7 ,p]son  
,! t]m p]son includes any gov]nm5tal    
entity4  7f7 ,report+ ,ea* p]son entitl$
 to reimbursem5t "u subsection 7a7 = any
 p]iod %all submit su* reports 7at su*  
"t & 9 su* mann]7 z ! ,secret>y may     
require1 includ+-- 7#a7 an atte/ation ( 
involunt>y t]m9ation ( employm5t1       
r$uction ( h\rs1 or furl\gh+1 = ea*     
assi/ance eligible individual on ! basis
 ( ^: t]m9ation1 r$uction ( h\rs1 or    

furl\gh+ entitlem5t to reimbursem5t is  
claim$ "u subsection 7a71  7#b7 a report
 ( ! am\nt ( payroll taxes (fset "u     
subsection 7a7 = ! report+ p]iod & !    
e/imat$ (fsets ( su* taxes = ! subsequ5t
 report+ p]iod 9 connection )           
reimbursem5ts "u subsection 7a71 &  7#c7
 a report conta9+ ! ,t,i,ns ( all cov]$ 
employees1 ! am\nt ( subsidy reimburs$ )
 respect to ea* cov]$ employee &        
qualifi$ b5efici>ies1 & a designation ) 
respect to ea* cov]$ employee z to :e!r 
! subsidy reimbursem5t is = cov]age ( #a
 individual or #b or m individuals4  7g7
 ,regulations ,! ,secret>y %all issue   
su* regulations or o!r guidance z may be
 necess>y or appropriate to c>ry out ?is
 section1 includ+-- 7#a7 ! requirem5t to
 report in=mation or ! e/abli%m5t ( o!r 
me?ods = v]ify+ ! correct am\nts (      
reimbursem5ts "u ?is section1 &  7#b7 ! 
application ( ?is section to gr\p heal? 
plans t are multiemploy] plans 7z def9$ 
9 section #c7cg7 ( ! ,employee          
,retirem5t ,income ,security ,act (     

#aigd74  4  7,b7 ,social security tru/  
funds held h>mless ,9 det]m9+ any am\nt 
transf]r$ or appropriat$ to any fund "u 
! ,social ,security ,act1 section #fdcb 
( ! ,int]nal ,rev5ue ,code ( #aihf %all 
n be tak5 into acc\nt4  7,c7 ,cl]ical   
am5dm5t ,! table ( sections = sub*apt]  
,b ( *apt] #fe ( ! ,int]nal ,rev5ue     
,code ( #aihf is am5d$ by add+ at ! end 
! foll[+ new item3  ,sec4 #fdcb4        
,cont9uation cov]age premium assi/ance4 
4  7,d7 ,effective date ,! am5dm5ts made
 by ?is p>agraph %all apply to premiums 
to :i* subsection 7a77#a77;,a7 applies4 
7,e7 ,special rule  7i7 ,9 g5]al ,9 !   
case ( an assi/ance eligible individual 
:o pays1 ) respect to ! fir/ p]iod (    
cont9uation cov]age to :i* subsection   
7a77#a77;,a7 applies or ! imm$iately    
subsequ5t p]iod1 ! full premium am\nt = 
su* cov]age1 ! p]son to :om su* paym5t  
is payable %all-- 7,i7 make a           
reimbursem5t paym5t to su* individual = 
! am\nt ( su* premium paid 9 excess ( ! 
am\nt requir$ to be paid "u subsection  

7a77#a77;,a72 or  7,,ii7 provide cr$it  
to ! individual = su* am\nt 9 a mann] t 
r$uces "o or m subsequ5t premium paym5ts
 t ! individual is requir$ to pay "u su*
 subsection = ! cov]age involv$4  7ii7  
,reimburs+ employ] ,a p]son to :i*      
clause 7i7 applies %all be reimburs$ z  
provid$ = 9 section #fdcb ( ! ,int]nal  
,rev5ue ,code ( #aihf = any paym5t made1
 or cr$it provid$1 to ! employee "u su* 
clause4  7iii7 ,paym5t ( cr$its ,unless 
x is reasonable to believe t ! cr$it = !
 excess paym5t 9 clause 7i77,,ii7 w be  
us$ by ! assi/ance eligible individual  
)9 #ahj days ( ! date on :i* ! p]son    
receives f ! individual ! paym5t ( !    
full premium am\nt1 a p]son to :i*      
clause 7i7 applies %all make ! paym5t   
requir$ "u su* clause to ! individual )9
 #fj days ( su* paym5t ( ! full premium 
am\nt4 ,if1 z ( any day )9 ! #ahj-;day  
p]iod1 x is no long] reasonable to      
believe t ! cr$it w be us$ dur+ t p]iod1
 paym5t equal to ! rema9d] ( ! cr$it    
out/&+ %all be made to ! individual )9  

#fj days ( su* day4  7#ae7 ,p5alty =    
failure to notify heal? plan ( cessation
 ( eligibility = premium assi/ance  7,a7
 ,9 g5]al ,"p ,i ( sub*apt] ,b ( *apt]  
#fh ( ! ,int]nal ,rev5ue ,code ( #aihf  
is am5d$ by add+ at ! end ! foll[+ new  
section3  #fgbj;,c4 ,p5alty = failure to
 notify heal? plan ( cessation (        
eligibility = cont9uation cov]age       
premium assi/ance  7a7 ,9 g5]al ,any    
p]son requir$ to notify a gr\p heal?    
plan "u section #b7;a77#b77;,b7 ( !     
,work] ,heal? ,cov]age ,protection ,act 
:o fails to make su* a notification at  
su* "t & 9 su* mann] z ! ,secret>y (    
,labor may require %all pay a p5alty (  
#bej4  7b7 ,int5tional failure ,9 ! case
 ( any su* failure t is fraudul5t1 su*  
p]son %all pay a p5alty ( #aaj p]c5t ( !
 premium r$uction provid$ "u su* section
 aft] t]m9ation ( eligibility "u su*    
subsection4  7c7 ,reasonable cause      
exception ,no p5alty %all be impos$ "u  
?is section ) respect to any failure if 
x is %[n t su* failure is due to        

reasonable cause & n to willful neglect4
  4  7,b7 ,cl]ical am5dm5t ,! table (   
sections ( "p ,i ( sub*apt] ,b ( *apt]  
#fh ( su* ,code is am5d$ by add+ at !   
end ! foll[+ new item3  ,sec4 #fgbj;,c4 
,p5alty = failure to notify heal? plan (
 cessation ( eligibility = cont9uation  
cov]age premium assi/ance4  4  7#af7    
,coord9ation ) ,,hctc  7,a7 ,9 g5]al    
,section #ce7;g77#i7 ( ! ,int]nal       
,rev5ue ,code ( #aihf is am5d$ to read z
 foll[s3  7#i7 ,cont9uation cov]age     
premium assi/ance ,9 ! case ( an        
assi/ance eligible individual :o        
receives premium r$uction = cont9uation 
cov]age "u section #b7;a77#a7 ( ! ,work]
 ,heal? ,cov]age ,protection ,act = any 
mon? dur+ ! taxable ye>1 su* individual 
%all n be treat$ z an eligible          
individual1 a c]tifi$ individual1 or a  
qualify+ family memb] = purposes ( ?is  
section or section #gebg ) respect to   
su* mon?4  4  7,b7 ,effective date ,!   
am5dm5t made by subp>agraph 7,a7 %all   
apply to taxable ye>s end+ aft] ! date (

 ! enactm5t ( ?is ,act4  7#ag7          
,exclusion ( cont9uation cov]age premium
 assi/ance f gross income  7,a7 ,9 g5]al
 ,"p ,,iii ( sub*apt] ,b ( *apt] #a ( ! 
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by ins]t+ aft] section #aci;,h ! foll[+ 
new section3  #aci;,i4 ,cont9uation     
cov]age premium assi/ance ,9 ! case ( an
 assi/ance eligible individual 7z def9$ 
9 subsection 7a77#c7 ( section #b ( !   
,work] ,heal? ,cov]age ,protection      
,act71 gross income does n include any  
premium r$uction provid$ "u subsection  
7a77#a7 ( su* section4  4  7,b7 ,cl]ical
 am5dm5t ,! table ( sections = "p ,,iii 
( sub*apt] ,b ( *apt] #a ( su* ,code is 
am5d$ by ins]t+ aft] ! item relat+ to   
section #aci;,h ! foll[+ new item3      
,sec4 #aci;,i4 ,cont9uation cov]age     
premium assi/ance4  4  7,c7 ,effective  
date ,! am5dm5ts made by ?is p>agraph   
%all apply to taxable ye>s end+ aft] !  
date ( ! enactm5t ( ?is ,act4  7b7      
,elim9ation ( ,premium ,subsidy =       
,high-,income ,individuals  7#a7        

,recapture ( subsidy = high-income      
individuals ,if-- 7,a7 premium assi/ance
 is provid$ "u ?is section ) respect to 
any cont9uation cov]age :i* cov]s !     
taxpay]1 ! taxpay]'s sp\se1 or any      
dep5d5t 7)9 ! mean+ ( section #aeb ( !  
,int]nal ,rev5ue ,code ( #aihf1 det]m9$ 
)\t reg>d to subsections 7b77#a71       
7b77#b71 & 7d77#a77;,b7 !re(7 ( !       
taxpay] dur+ any portion ( ! taxable    
ye>1 &  7,b7 ! taxpay]'s modifi$ adju/$ 
gross income = su* taxable ye> exce$s   
#abe1jjj 7#bej1jjj 9 ! case ( a jo9t    
return71  !n ! tax impos$ by *apt] #a ( 
su* ,code ) respect to ! taxpay] = su*  
taxable ye> %all be increas$ by ! am\nt 
( su* assi/ance4  7#b7 ,phase-9 (       
recapture  7,a7 ,9 g5]al ,9 ! case ( a  
taxpay] ^: modifi$ adju/$ gross income =
 ! taxable ye> does n exce$ #ade1jjj    
7#bij1jjj 9 ! case ( a jo9t return71 !  
increase 9 ! tax impos$ "u p>agraph 7#a7
 %all n exce$ ! phase-9 p]c5tage ( su*  
increase 7det]m9$ )\t reg>d to ?is      
p>agraph74  7,b7 ,phase-9 p]c5tage ,=   

purposes ( ?is subsection1 ! t]m phase-9
 p]c5tage means ! ratio 7express$ z a   
p]c5tage7 obta9$ by divid+-- 7i7 !      
excess ( describ$ 9 subp>agraph 7,b7 (  
p>agraph 7#a71 by  7ii7 #bj1jjj 7#dj1jjj
 9 ! case ( a jo9t return74  7#c7       
,option = high-income individuals to    
waive assi/ance & avoid recapture       
,not)/&+ subsection 7a77#c71 an         
individual %all n be treat$ z an        
assi/ance eligible individual = purposes
 ( ?is section & section #fdcb ( !      
,int]nal ,rev5ue ,code ( #aihf if su*   
individual-- 7,a7 makes a p]man5t       
election 7at su* "t & 9 su* =m & mann] z
 ! ,secret>y ( ! ,treasury may          
prescribe7 to waive ! "r to ! premium   
assi/ance provid$ "u ?is section1 &     
7,b7 notifies ! entity to :om premiums  
are reimburs$ "u section #fdcb7;a7 ( su*
 ,code ( su* election4  7#d7 ,modifi$   
adju/$ gross income ,= purposes ( ?is   
subsection1 ! t]m modifi$ gross income  
means ! adju/$ gross income 7z def9$ 9  
section #fb ( ! ,int]nal ,rev5ue ,code (

 #aihf7 ( ! taxpay] = ! taxable ye>     
increas$ by any am\nt exclud$ f gross   
income "u section #iaa1 #ica1 or #icc ( 
su* ,code4  7#e7 ,cr$its n all[$ aga9/  
tax1 etc ,= purposes det]m9+ regul> tax 
liability "u section #bf7;b7 ( su*      
,code1 ! increase 9 tax "u ?is          
subsection %all n be treat$ z a tax     
impos$ "u *apt] #a ( su* ,code4  7#f7   
,regulations ,! ,secret>y ( ! ,treasury 
%all issue su* regulations or o!r       
guidance z are necess>y or appropriate  
to c>ry out ?is subsection1 includ+     
requirem5ts t ! entity to :om premiums  
are reimburs$ "u section #fdcb7;a7 ( !  
,int]nal ,rev5ue ,code ( #aihf report to
 ! ,secret>y1 & to ea* assi/ance        
eligible individual1 ! am\nt ( premium  
assi/ance provid$ "u subsection 7a7 )   
respect to ea* su* individual4  7#g7    
,effective date ,! provisions ( ?is     
subsection %all apply to taxable ye>s   
end+ aft] ! date ( ! enactm5t ( ?is     
,act4  7c7 ,rule ( con/ruction ,9 all   
matt]s ( int]pretation1 rules1 &        

op]ational proc$ures1 ! language ( ?is  
section %all be int]pret$ broadly = !   
b5efit ( work]s & _! families4