,i #aaf? ,,congress #b;d ,session ,h4 ,r4 #fhaj ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,may #ab1 #bjbj,mr4 ,rodney ,davis ( ,ill9ois 7= himself1 ,mr4 ,s*rad]1 ,mrs4 ,wagn]1 ,ms4 ,k5dra ,s4 ,horn ( ,oklahoma1 ,mr4 ,gonzalez ( ,ohio1 & ,ms4 ,torres ,small ( ,new ,mexico7 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 e/abli% a ,heal? ,c>e ,protection ,program ,fund to provide grants to employ]s to ensure cont9uity ( cov]age "u a gr\p heal? plan ?r\gh ! ,,covid-#ai p&emic1 to provide = premium assi/ance = ,,cobra b5efits1 & = o!r purposes4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,heal? ,c>e ,protection ,act4 #b4 ,s5se ( ,congress ,x is ! s5se ( ,congress t-- 7#a7 ! ,,covid-#ai p&emic has caus$ _m individuals to lose access to employ]-sponsor$ heal? insurance at no fault ( _! own2 7#b7 individuals %\ld n be =c$ to cov] additional co/s associat$ ) heal?c>e due to a loss ( access to employ]-sponsor$ heal? insurance2 7#c7 employ]s %\ld utilize all tools provid$ to !m by ! ,f$]al ,gov]nm5t to br+ individuals back onto payroll s t !y may receive b5efits su* z employ]-sponsor$ heal? insurance2 & 7#d7 individuals unable to rejo9 ! work=ce %\ld receive assi/ance equal to t receiv$ :ile employ$ s t :5 an employ] makes an (f] ( employm5t1 ! individual does n h an inc5tive to reject4 #c4 ,am]ican ,heal? ,ex*anges special enrollm5t p]iod ,section #acaa7;c77#f7 ( ! ,pati5t ,protection & ,af=dable ,c>e ,act 7#db ,u4,s4,c4 #ahjca7;c77#f77 is am5d$-- 7#a7 9 subp>agraph 7,c71 by /rik+ at ! end &2 7#b7 9 subp>agraph 7,d71 by /rik+ at ! end ! p]iod & ins]t+ 2 &2 & 7#c7 by add+ at ! end ! foll[+ new subp>agraph3 7,e7 a special enrollm5t p]iod dur+ ! #cj-;day p]iod foll[+ ! date ( ! enactm5t ( ?is subp>agraph dur+ :i* any individual :o is o!rwise eligible to enroll 9 a qualifi$ heal? plan ?r\gh ! ,ex*ange & :o is n o!rwise enroll$ 9 su* a plan may enroll 9 su* a qualifi$ heal? plan4 4 #d4 ,premium assi/ance = ,,cobra b5efits 7a7 ,premium assi/ance = ,,cobra cont9uation cov]age = individuals & _! families 7#a7 ,provision ( premium assi/ance 7,a7 ,r$uction ( premiums payable ,9 ! case ( any premium = a p]iod ( cov]age 7n to exce$ #f mon?s7 beg9n+ on or aft] ! date ( ! enactm5t ( ?is ,act & on or be=e ,janu>y #a1 #bjba1 = ,,cobra cont9uation cov]age ) respect to any assi/ance eligible individual1 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 a p]c5t ( su* premium su* t ! am\nt ( su* premium s paid is equal to ! am\nt ! cov]$ employee ) respect to su* cov]age w\ld h paid ) respect to su* individual = su* p]iod = cov]age "u ! gr\p heal? plan "u :i* su* employee 0 enroll$ at ! "t ( ! qualify+ ev5t _h su* ev5t n occurr$ 7z det]m9$ )\t reg>d to ?is subsection74 7,b7 ,plan enrollm5t option 7i7 ,9 g5]al ,not)/&+ ! ,,cobra cont9uation provisions1 an assi/ance eligible individual 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 ! employ] involv$1 or ! employee organization involv$ 7includ+1 = ?is purpose1 a jo9t bo>d ( tru/ees ( a multiemploy] tru/ affiliat$ ) "o or m multiemploy] plans71 t is diff]5t ?an cov]age "u ! plan 9 :i* su* individual 0 enroll$ at ! "t ! qualify+ ev5t occurr$1 & su* cov]age %all be treat$ z ,,cobra cont9uation cov]age = purposes ( ! applicable ,,cobra cont9uation cov]age provision4 7ii7 ,requirem5ts ,an 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 assi/ance eligible individuals to enroll 9 diff]5t cov]age z provid$ = ?is subp>agraph2 7,,ii7 ! premium = su* diff]5t cov]age does n exce$ ! premium = cov]age 9 :i* ! individual 0 enroll$ at ! "t ! 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] at ! "t at :i* su* election is made2 & 7,,iv7 ! diff]5t cov]age 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 flexible sp5d+ arrangem5t 7z def9$ 9 section #ajf7;c77#b7 ( ! ,int]nal ,rev5ue ,code ( #aihf72 or 7cc7 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+ ! balance ( su* premium1 see section #fdca ( ! ,int]nal ,rev5ue ,code ( #aihf1 z add$ by p>agraph 7#ab74 7#b7 ,limitation ( p]iod ( premium assi/ance 7,a7 ,9 g5]al ,p>agraph 7#a77;,a7 %all n apply ) respect to any assi/ance eligible individual = mon?s ( cov]age beg9n+ on or aft] ! e>li] (-- 7i7 ! fir/ date t su* individual is eligible = cov]age "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 or 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(77 or is eligible = b5efits "u title ,,xviii ( ! ,social ,security ,act1 or 7ii7 ! e>lie/ (-- 7,i7 ,july #a1 #bjba1 7,,ii7 ! date foll[+ ! expiration ( ! maximum p]iod ( cont9uation cov]age requir$ "u ! applicable ,,cobra cont9uation cov]age provision1 or 7,,iii7 ! date foll[+ ! expiration ( ! p]iod ( cont9uation cov]age all[$ "u p>agraph 7#d77;,b77ii74 7,b7 ,tim+ ( eligibility = additional cov]age ,= purposes ( subp>agraph 7,a77i71 an individual %all n be treat$ z eligible = cov]age "u a gr\p heal? plan be=e ! fir/ date on :i* su* individual c\ld be cov]$ "u su* plan4 7,c7 ,notification requirem5t ,an assi/ance eligible individual %all notify 9 writ+ ! gr\p heal? plan ) respect to :i* p>agraph 7#a77;,a7 applies if su* p>agraph ceases to apply by reason ( subp>agraph 7,a77i74 ,su* notice %all be provid$ to ! gr\p heal? plan 9 su* "t & mann] z may be specifi$ by ! ,secret>y ( ,labor4 7#c7 ,assi/ance eligible individual ,= purposes ( ?is section1 ! t]m assi/ance eligible individual means any qualifi$ b5efici>y if-- 7,a7 at any "t dur+ ! p]iod t beg9s ) ,m>* #a1 #bjbj1 & ends ) ,decemb] #ca1 #bjbj1 su* qualifi$ b5efici>y is eligible = ,,cobra cont9uation cov]age1 7,b7 su* qualifi$ b5efici>y elects su* cov]age1 & 7,c7 ! qualify+ ev5t ) respect to ! ,,cobra cont9uation cov]age consi/s ( ! involunt>y t]m9ation ( ! cov]$ employee's employm5t & occurr$ dur+ su* p]iod4 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 ( 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 if su* election 7 s 9 effect1 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 ( cov]age2 no rea*-back ,any ,,cobra cont9uation cov]age elect$ by a qualifi$ b5efici>y dur+ an ext5d$ election p]iod "u subp>agraph 7,a7-- 7i7 %all comm5ce ) ! fir/ p]iod ( cov]age beg9n+ on or aft] ! date ( ! enactm5t ( ?is ,act1 & 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 & 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>agraph 7#g7 %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$]al law or ! law ( any ,/ate or political subdivision !re(4 7#g7 ,notices to individuals 7,a7 ,g5]al notice 7i7 ,9 g5]al ,9 ! case ( notices provid$ "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#c77;,a71 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 (-- 7,i7 ! availability ( premium r$uction ) respect to su* cov]age "u ?is subsection1 & 7,,ii7 ! option to enroll 9 diff]5t cov]age if ! employ] p]mits assi/ance eligible individuals to elect enrollm5t 9 diff]5t cov]age 7z describ$ 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 subsection1 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$uction1 7iii7 a description ( ! ext5d$ election p]iod provid$ = 9 p>agraph 7#d77;,a71 7iv7 a description ( ! obligation ( ! qualifi$ b5efici>y "u p>agraph 7#b77;,c7 to notify ! plan provid+ cont9uation cov]age ( eligibility = subsequ5t cov]age "u ano!r gr\p 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 ! plan1 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$uc$ premium1 & 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;,b74 7,c7 ,notice 9 connection ) ext5d$ election p]iods ,9 ! case ( any assi/ance eligible individual 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 ,act-- 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 7ii771 & 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 ,regulations ,! ,secret>y ( ! ,treasury may 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#i74 7#i7 ,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$uction1 includ+ enrollm5t1 %all also be made available on websites ( ! ,dep>tm5ts ( ,labor1 ,treasury1 & ,heal? & ,human ,s]vices4 7#aj7 ,def9itions ,= purposes ( ?is section-- 7,a7 ,adm9i/rator ,! t]m adm9i/rator has ! mean+ giv5 su* t]m 9 section #c7af77;,a7 ( ! ,employee ,retirem5t ,income ,security ,act ( #aigd4 7,b7 ,,cobra cont9uation cov]age ,! t]m ,,cobra cont9uation cov]age means cont9uation cov]age provid$ 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#aa7 ,reports 7,a7 ,int]im report ,! ,secret>y ( ! ,treasury %all 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 %all 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$uction "u ?is section4 7#ab7 ,,cobra premium assi/ance 7,a7 ,9 g5]al ,sub*apt] ,b ( *apt] #fe ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+ new section3 #fdca4 ,,cobra premium assi/ance 7a7 ,9 g5]al ,! p]son to :om premiums are payable "u ,,cobra cont9uation cov]age %all be reimburs$ z provid$ 9 subsection 7c7 = ! am\nt ( premiums n paid by assi/ance eligible individuals by reason ( section #d ( ! ,heal? ,c>e ,protection ,act4 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 ,,cobra 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 subject to ! ,,cobra cont9uation provisions conta9$ 9-- 7i7 ! ,int]nal ,rev5ue ,code ( #aihf1 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 ,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 is receiv$1 payroll taxes 9 an am\nt equal to ! portion ( su* reimbursem5t :i* relates to su* premium4 ,to ! ext5t t ! am\nt treat$ 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 7#c7 ,reimbursem5t cont+5t on paym5t ( rema9+ premium ,no reimbursem5t may be made "u ?is section to a p]son ) respect to any assi/ance eligible individual until aft] ! r$uc$ premium requir$ "u section #d7;a77#a77;,a7 ( ! ,heal? ,c>e ,protection ,act ) respect to su* individual has be5 receiv$4 7d7 ,def9itions ,= purposes ( ?is section-- 7#a7 ,payroll taxes ,! t]m payroll taxes means-- 7,a7 am\nts requir$ 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 7e7 ,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 ( employm5t = ea* cov]$ employee on ! basis ( ^: t]m9ation 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 7f7 ,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 #fdca ( ! ,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 #fdca4 ,,cobra 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 ( ,,cobra 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 #fdca ( ! ,int]nal ,rev5ue ,code ( #aihf = any paym5t made1 or cr$it provid$1 to ! employee "u su* clause4 7iii7 ,paym5t or cr$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$it out/&+ %all be made to ! individual )9 #fj days ( su* day4 7#ac7 ,p5alty = failure to notify heal? plan ( cessation ( eligibility = premium assi/ance 7,a7 ,9 g5]al ,"p ,i ( sub*apt] ,b ( *apt] #fh ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+ new section3 #fgbj;,c4 ,p5alty = failure to notify heal? plan ( cessation ( eligibility = ,,cobra premium assi/ance 7a7 ,9 g5]al ,any p]son requir$ to notify a gr\p heal? plan "u section #d7;a77#b77;,c7 ( ! ,heal? ,c>e ,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 ( #aaj p]c5t ( ! premium r$uction provid$ "u su* section aft] t]m9ation ( eligibility "u su* subsection4 7b7 ,reasonable cause exception ,no p5alty %all be impos$ "u subsection 7a7 ) 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 = ,,cobra premium assi/ance4 4 7,c7 ,effective date ,! am5dm5ts made by ?is p>agraph %all apply to failures occurr+ aft] ! date ( ! enactm5t ( ?is ,act4 7#ad7 ,coord9ation ) hctc 7,a7 ,9 g5]al ,subsection 7g7 ( section #ce ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by r$esignat+ p>agraph 7#i7 z p>agraph 7#aj7 & ins]t+ aft] p>agraph 7#h7 ! foll[+ new p>agraph3 7#i7 ,,cobra premium assi/ance ,9 ! case ( an assi/ance eligible individual :o receives premium r$uction = ,,cobra cont9uation cov]age "u section #d7;a7 ( ! ,heal? ,c>e ,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#ae7 ,exclusion ( cobra 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;,b ! foll[+ new section3 #aci;,c4 ,,cobra premium assi/ance ,9 ! case ( an assi/ance eligible individual 7z def9$ 9 section #d ( ! ,heal? ,c>e ,protection ,act71 gross income does n include any premium r$uction provid$ "u subsection 7a7 ( 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;,b ! foll[+ new item3 ,sec4 #aci;,c4 ,,cobra 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 ,,cobra 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 #fdca ( ! ,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 #fdca7;a7 ( su* ,code ( su* election4 7#d7 ,modifi$ adju/$ gross income ,= purposes ( ?is subsection1 ! t]m modifi$ adju/$ 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 #fdca7;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