,,ii #aafth ,,congress #b;d ,session ,s4 #dcbi ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,july #bg1 #bjbj,ms4 ,mc,sally 7for herself1 ,mr4 ,daines1 ,mr4 ,cornyn1 and ,mr4 ,sullivan7 introduced the following bill2 which was read twice and referred to the ,committee on ,finance ,a ,,bill ,to provide premium assistance for ,,cobra continuation coverage1 church plan continuation coverage1 and furloughed continuation coverage for individuals and their families4 #a4 ,short title ,this ,act may be cited as the ,continuous ,health ,coverage for ,workers ,act4 #b4 ,preserving health benefits for workers 7a7 ,provision of premium assistance 7#a7 ,reduction of premiums payable 7,a7 ,,cobra continuation coverage ,in the case of any premium for a period of coverage during the period beginning on the first day of the first month that begins after the date of enactment of this ,act and ending on ,december #ca1 #bjbj1 for ,,cobra continuation coverage with respect to any assistance eligible individual described in subsection 7c77#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 7and any person other than such individual's employer pays on behalf of such individual7 the greater of #ae percent of the amount of such premium owed by such individual 7as determined without regard to this subsection7 or the amount of the premium that a similarly situated individual enrolled in the plan who is not an assistance eligible individual is 7or would be1 if so enrolled7 required to pay with respect to the plan 7after any employer contribution74 7,b7 ,church plans ,in the case of any premium for a period of coverage during the period beginning on the first day of the first month that begins after the date of enactment of this ,act and ending on ,december #ca1 #bjbj1 for coverage under a church plan with respect to any assistance eligible individual described in subsection 7c77#b71 such individual shall be treated for purposes of the individual's coverage under such plan as having paid the amount of such premium if such individual pays 7and any person other than such individual's employer pays on behalf of such individual7 the greater of #ae percent of the amount of such premium owed by such individual 7as determined without regard to this subsection7 or the amount of the premium that a similarly situated individual enrolled in the plan who is not an assistance eligible individual is 7or would be1 if so enrolled7 required to pay with respect to the plan 7after any employer contribution74 7,c7 ,furloughed continuation coverage ,in the case of any premium for a period of coverage during the period beginning on the first day of the first month that begins after the date of enactment of this ,act and ending on ,december #ca1 #bjbj1 for coverage under a group health plan with respect to any assistance eligible individual described in subsection 7c77#c71 such individual shall be treated for purposes of the individual's coverage under such plan as having paid the amount of such premium if such individual pays 7and any person other than such individual's employer pays on behalf of such individual7 the greater of #ae percent of the amount of such premium owed by such individual 7as determined without regard to this subsection7 or the amount of the premium that a similarly situated individual enrolled in the plan who is not an assistance eligible individual is 7or would be1 if so enrolled7 required to pay with respect to the plan 7after any employer contribution74 7#b7 ,plan enrollment option 7,a7 ,in general ,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 paragraph1 elect to enroll in coverage under a plan offered by such plan sponsor that is different than coverage under the plan in which such individual was enrolled at the time-- 7i7 in the case of any assistance eligible individual described in subsection 7c77#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 ,code 7except for the voluntary termination of such individual's employment by such individual71 occurred1 and such coverage shall be treated as ,,cobra continuation coverage for purposes of the applicable ,,cobra continuation provision2 7ii7 in the case of an assistance eligible individual described in subsection 7c77#b71 the termination or reduction of hours of employment of such individual occurred2 or 7iii7 in the case of any assistance eligible individual described in subsection 7c77#c71 the furlough period began with respect to such individual4 7,b7 ,requirements ,any assistance eligible individual may elect to enroll in different coverage as described in subparagraph 7,a7 only if-- 7i7 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 paragraph2 7ii7 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 occurred or immediately before such furlough began2 7iii7 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 in a furlough period1 at the time at which such election is made2 and 7iv7 the different coverage in which the individual elects to enroll is not-- 7,i7 coverage that provides only dental1 vision1 counseling1 or referral services 7or a combination of such services72 7,,ii7 a qualified small employer health reimbursement arrangement 7as defined in section #ihca7;d77#b7 of the ,internal ,revenue ,code of #aihf72 7,,iii7 a flexible spending arrangement 7as defined in section #ajf7;c77#b7 of the ,internal ,revenue ,code of #aihf72 or 7,,iv7 benefits that provide 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 section #c7;a74 7b7 ,limitation of period of premium assistance 7#a7 ,eligibility for additional coverage ,subsection 7a77#a7 shall not apply with respect to-- 7,a7 any assistance eligible individual described in subsection 7c77#a7 for months of coverage beginning on or after the earlier of-- 7i7 the first date that such individual is eligible for coverage 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 or eligible for benefits under the ,medicare program under title ,,xviii of the ,social ,security ,act2 or 7ii7 the earlier of-- 7,i7 the date following the expiration of the maximum period of continuation coverage required under the applicable ,,cobra continuation coverage provision2 or 7,,ii7 the date following the expiration of the period of continuation coverage allowed under subsection 7d77#b77;,b72 7,b7 any assistance eligible individual described in subsection 7c77#b7 for months of coverage beginning on or after the earlier of-- 7i7 the first date that such individual is eligible for coverage 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 or eligible for benefits under the ,medicare program under title ,,xviii of the ,social ,security ,act2 or 7ii7 the first date on which the church plan is no longer available to such individual2 or 7,c7 any assistance eligible individual described in paragraph 7#c77;,c7 for months of coverage beginning on or after the earlier of-- 7i7 the first date that such individual is eligible for coverage 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 or eligible for benefits under the ,medicare program under title ,,xviii of the ,social ,security ,act2 or 7ii7 the first date that such individual is no longer in the furlough period4 7#b7 ,notification requirement ,any assistance eligible individual shall notify the group health plan with respect to which subsection 7a77#a7 applies if such paragraph ceases to apply by reason of subparagraph 7,a77i71 7,b77i71 or 7,c77i7 of paragraph 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 paragraph 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 7c7 ,assistance eligible individual ,for purposes of this section1 the term assistance eligible individual means1 with respect to a period of coverage during the period beginning on the first day of the first month that begins after the date of enactment of this ,act and ending on ,december #ca1 #bjbj-- 7#a7 any individual that is a qualified beneficiary that-- 7,a7 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 ,code 7except for the voluntary termination of such individual's employment by such individual72 and 7,b7 elects such coverage2 7#b7 any individual who-- 7,a7 is terminated from 7other than by reason of such employee's gross misconduct or voluntary termination71 or is subject to a reduction in hours with respect to1 employment with an employer who offers a church plan1 if the employer voluntarily offers coverage under such plan to such individual after the termination or reduction of hours1 or is a beneficiary of such an individual who is terminated or subject to a reduction of hours1 if the employer voluntarily offers coverage under such plan to such beneficiary2 and 7,b7 elects such coverage2 or 7#c7 any covered employee that is in a furlough period that remains eligible for coverage under a group health plan offered by the employer of such covered employee4 7d7 ,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-- 7,a7 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 subsection 7c77#a7 if such election were so in effect2 or 7,b7 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 provisions 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 subsection 7g77#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 paragraph 7#a7-- 7,a7 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 ,code1 except for the voluntary termination of such beneficiary's employment by such beneficiary1 that occurs no earlier than ,march #a1 #bjbj 7including the treatment of premium payments under subsection 7a77#a7 and any cost-sharing requirements for items and services under a group health plan72 and 7,b7 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 7e7 ,expedited review of denials of premium assistance ,in any case in which an individual requests treatment as an assistance eligible individual described in paragraph 7#a71 7#b71 or 7#c7 of subsection 7c7 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 or a church plan 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 ,secretary1 in consultation with the ,secretary of the ,treasury4 ,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 subsection4 ,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 subsection1 subsections 7a7 through 7e71 and subsections 7g7 through 7i7 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 7f7 ,disregard of subsidies for purposes of federal and state programs ,notwithstanding any other provision of law1 any premium assistance with respect to an assistance eligible individual under this section shall not be considered income1 in-kind support1 or resources for purposes of determining the eligibility of the recipient 7or the recipient's spouse or family7 for benefits or assistance1 or the amount or extent of benefits or assistance1 or any other benefit provided under any ,federal program or any program of a ,state or political subdivision thereof financed in whole or in part with ,federal funds4 7g7 ,,cobra-,specific notice 7#a7 ,general notice 7,a7 ,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 subsection 7c71 become entitled to elect ,,cobra continuation coverage1 the requirements of such provisions shall not be treated as met unless such notices include an additional notification to the recipient1 in writing1 in clear and understandable language of-- 7i7 the availability of premium assistance with respect to such coverage under this section2 and 7ii7 the option to enroll in different coverage if the employer permits assistance eligible individuals described in subsection 7c77#a7 to elect enrollment in different coverage 7as described in subsection 7a77#b774 7,b7 ,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 7,c7 ,form ,the requirement of the additional notification under this paragraph 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 paragraph 7#a7 shall include-- 7,a7 the forms necessary for establishing eligibility for premium assistance under this section2 7,b7 the name1 address1 and telephone number necessary to contact the plan administrator and any other person maintaining relevant information in connection with such premium assistance2 7,c7 a description of the extended election period provided for in subsection 7d77#a72 7,d7 a description of the obligation of the qualified beneficiary under subsection 7b77#b7 and the penalty provided under section #fgbj;,c of the ,internal ,revenue ,code of #aihf for failure to carry out the obligation2 7,e7 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 7,f7 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 subsection 7a77#b72 and 7,g7 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-- 7i7 the publicly accessible internet website address for such ,exchange2 7ii7 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 7iii7 a clear explanation that-- 7,i7 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 7,,ii7 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 7iv7 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 7v7 information on the availability of financial assistance with respect to enrolling in a qualified health plan1 including the maximum income limit for eligibility for the premium tax credit under section #cf;,b of the ,internal ,revenue ,code of #aihf2 and 7vi7 information on any special enrollment periods during which any assistance eligible individual described in subsection 7c77#a77;,a7 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 subsection 7b77#a772 and 7,h7 information regarding compliance with the requirements of subsection 7n74 7#c7 ,notice in connection with extended election periods ,in the case of any assistance eligible individual described in subsection 7c77#a7 7or any individual described in subsection 7d77#a77 who became entitled to elect ,,cobra continuation coverage before the date of the enactment of this ,act1 the administrator of the applicable group health plan 7or other entity7 shall provide 7within #fj days after the date of enactment of this ,act7 for the additional notification required to be provided under paragraph 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 subsection 7c77#a7-- 7,a7 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 subparagraph 7,b772 and 7,b7 in the case of any additional notification provided pursuant to paragraph 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 7h7 ,furlough-,specific notice 7#a7 ,in general ,with respect to any assistance eligible individual described in subsection 7c77#c7 who1 during the period described in such paragraph1 becomes eligible for assistance pursuant to subsection 7a77#a77;,c71 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 paragraph 7#b71 provides to the individual a written notice in clear and understandable language of-- 7,a7 the availability of premium assistance with respect to such coverage under this section2 7,b7 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 subsection 7a77#b72 and 7,c7 the information specified under subsection 7g77#b7 7as applicable74 7#b7 ,timing specified ,for purposes of paragraph 7#a71 the timing requirement specified in this paragraph is-- 7,a7 with respect to such an individual who is within a furlough period 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 7,b7 with respect to such an individual who is within a furlough period during the period beginning on the first day after the date of the enactment of this ,act and ending on ,december #ca1 #bjbj1 #cj days after the date of the beginning of such furlough period4 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 subsection 7c77#c7-- 7,a7 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 subparagraph 7,b772 and 7,b7 in the case of any notification provided pursuant to paragraph 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 7i7 ,notice of expiration of period of premium assistance 7#a7 ,in general ,with respect to any assistance eligible individual 7as applicable71 subject to paragraph 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 paragraph 7#c71 provides to such individual a written notice in clear and understandable language-- 7,a7 that the premium assistance for such individual will expire soon and the prominent identification of the date of such expiration2 7,b7 that such individual may be eligible for coverage without any premium assistance through-- 7i7 ,,cobra continuation coverage2 or 7ii7 coverage under a group health plan2 7,c7 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 7,d7 the information specified in subsection 7g77#b77;,g74 7#b7 ,exception ,the requirement for the group health plan administrator to provide the written notice under paragraph 7#a7 shall be waived in the case the premium assistance for such individual expires pursuant to subparagraph 7,a77i7 or 7,c77i7 of subsection 7b77#a74 7#c7 ,period specified ,for purposes of paragraph 7#a71 the period specified in this paragraph 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 subsection1 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-- 7,a7 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 subsection 7other than the notification described in subparagraph 7,b772 and 7,b7 in the case of any notification provided pursuant to paragraph 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 7j7 ,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 section1 including the prevention of fraud and abuse under this section1 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 subsections 7e71 7g71 7h71 7i71 and 7k74 7k7 ,outreach 7#a7 ,in general ,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 assistance provided under this section4 ,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 subsection 7g77#c74 ,information on such premium assistance1 including enrollment1 shall also be made available on websites of the ,departments of ,labor1 ,treasury1 and ,health and ,human ,services4 7#b7 ,enrollment under ,medicare ,the ,secretary of ,health and ,human ,services shall provide outreach consisting of public education4 ,such outreach shall target individuals who lose health insurance coverage4 ,such outreach shall include information regarding enrollment for benefits under title ,,xviii of the ,social ,security ,act 7#db ,u4,s4,c4 #acie et seq47 for purposes of preventing mistaken delays of such enrollment by such individuals1 including lifetime penalties for failure of timely enrollment4 7l7 ,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 ,church plan ,the term church plan means a plan1 as described in section #dad7;e7 of the ,internal ,revenue ,code of #aihf1 that provides medical care to employees or their dependents4 7#c7 ,,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#d7 ,,cobra continuation provision ,the term ,,cobra continuation provision means the provisions of law described in paragraph 7#c74 7#e7 ,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#f7 ,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#g7 ,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#h7 ,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#i7 ,period of coverage ,any reference in this section 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#aj7 ,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#aa7 ,furlough period 7,a7 ,in general ,the term furlough period means1 with respect to an individual and an employer of such individual1 a period-- 7i7 beginning with the first month beginning on or after ,march #a1 #bjbj1 and before ,december #ca1 #bjbj1 during which such individual's employer reduces such individual's work hours 7due to a lack of work1 funds1 or other nondisciplinary reason7 to an amount that is less than #gj percent of the base month amount2 and 7ii7 ending with the earlier of-- 7,i7 the first month beginning after ,december #ca1 #bjbj2 or 7,,ii7 the month following the first month during which work hours of such employee are greater than #hj percent of work hours of the base month amount4 7,b7 ,base month amount ,for purposes of subparagraph 7,a71 the term base month amount means1 with respect to an individual and an employer of such individual1 the greater of-- 7i7 such individual's work hours in the month prior 7or in the case such individual had no work hours in the month prior and had work hours in the #c months prior1 the last month with work hours within the prior #c months72 and 7ii7 such individual's work hours during the period beginning ,january #a1 #bjbj1 and ending ,january #ca1 #bjbj4 7m7 ,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 assistance provided under this section that includes-- 7,a7 the number of individuals provided such assistance as of the date of the report2 and 7,b7 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 assistance 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 paragraph 7#a7 that includes-- 7,a7 the number of individuals provided premium assistance under this section2 7,b7 the average dollar amount 7monthly and annually7 of premium assistance provided to such individuals2 and 7,c7 the total amount of expenditures incurred 7with administrative expenditures noted separately7 in connection with premium assistance under this section4 7n7 ,limitation 7#a7 ,in general ,notwithstanding section #fjb7a7 of the ,employee ,retirement ,income ,security ,act of #aigd 7#bi ,u4,s4,c4 #aafb7a77 or any other provision of part #f of subtitle ,b of title ,i of such ,act of #aigd 7#bi ,u4,s4,c4 #aafa et seq471 section #bbjb7a7 of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #cjj;bb-#b7 or any other provision of such ,act 7#db ,u4,s4,c4 #bja et seq471 section #dihj;,b7f77#b77;,a7 of the ,internal ,revenue ,code of #aihf or any other provision of such ,code1 section #hije;a of title #e1 ,united ,states ,code1 or any provision of ,state law1 in the case of coverage described in subsection 7a77#a7 for an assistance eligible individual-- 7,a7 such coverage shall exclude coverage of an abortion 7except to the extent described in section #ejg7;a7 of division ,a of ,public ,law #aaf-id7 for any period of coverage beginning on or after the date of enactment of this ,act1 for which subsection 7a77#a7 applies to the individual2 and 7,b7 if such coverage would1 but for the requirement under subparagraph 7,a71 include coverage of abortion 7except to the extent described in such subparagraph7 for such individual1 the coverage shall be modified for such individual so that the coverage excludes abortion 7except to the extent described in such subparagraph7 for any period of coverage as described in such subparagraph4 7#b7 ,rule of construction ,nothing in this ,act1 or any amendment made by this ,act1 may be construed to require a health plan1 including any ,,cobra continuation coverage1 to provide coverage of any abortion4 7o7 ,deadlines with respect to notices ,notwithstanding section #eah of the ,employee ,retirement ,income ,security ,act of #aigd and section #gejh;,a of the ,internal ,revenue ,code of #aihf1 the ,secretary of ,labor and the ,secretary of the ,treasury1 respectively1 may not waive or extend any deadline with respect to the provision of notices described in subsections 7g71 7h71 and 7i74 #c4 ,amendments to the ,internal ,revenue ,code of #aihf 7a7 ,,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 ,continuous ,health ,coverage for ,workers ,act shall be allowed as a credit against the tax imposed by section #caaa7;a71 or so much of the taxes imposed under section #cbba7;a7 as are attributable to the rate in effect under section #caaa7;a71 for each calendar quarter an amount equal to the premiums not paid by assistance eligible individuals for such coverage by reason of such section #b7;a77#a7 with respect to such calendar quarter4 7b7 ,person to whom premiums are payable ,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 provides church plan continuation coverage described in section #b7;a77#a77;,a77ii71 furlough continuation coverage described in section #b7;a77#a77;,a77iii7 of the ,continuous ,health ,coverage for ,workers ,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 ,limitations and refundability 7#a7 ,credit limited to certain employment taxes ,the credit allowed by subsection 7a7 with respect to any calendar quarter shall not exceed the tax imposed by section #caaa7;a71 or so much of the taxes imposed under section #cbba7;a7 as are attributable to the rate in effect under section #caaa7;a71 for such calendar quarter 7reduced by any credits allowed under subsections 7e7 and 7f7 of section #caaa1 sections #gjja and #gjjc of the ,families ,first ,coronavirus ,response ,act1 section #bcja of the ,,cares ,act1 and sections #bjbjd and #bjbab of the ,,covid-#ai ,tax ,relief ,act of #bjbj for such quarter7 on the wages paid with respect to the employment of all employees of the employer4 7#b7 ,refundability of excess credit 7,a7 ,credit is refundable ,if the amount of the credit under subsection 7a7 exceeds the limitation of paragraph 7#a7 for any calendar quarter1 such excess shall be treated as an overpayment that shall be refunded under sections #fdjb7;a7 and #fdac7;b74 7,b7 ,credit may be advanced ,in anticipation of the credit1 including the refundable portion under subparagraph 7,a71 the credit may be advanced1 according to forms and instructions provided by the ,secretary1 up to an amount calculated under subsection 7a7 through the end of the most recent payroll period in the quarter4 7,c7 ,treatment of deposits ,the ,secretary shall waive any penalty under section #ffef for any failure to make a deposit of the tax imposed by section #caaa7;a71 or so much of the taxes imposed under section #cbba7;a7 as are attributable to the rate in effect under section #caaa7;a71 if the ,secretary determines that such failure was due to the anticipation of the credit allowed under this section4 7,d7 ,treatment of payments ,for purposes of section #acbd of title #ca1 ,united ,states ,code1 any amounts due to an employer under this paragraph shall be treated in the same manner as a refund due from a credit provision referred to in subsection 7b77#b7 of such section4 7#c7 ,limitation on reimbursement for certain employees ,in the case of an individual who for any month is an assistance eligible individual described in subparagraph 7,b7 or 7,c7 of section #b7;a77#c7 of the ,continuous ,health ,coverage for ,workers ,act with respect to any coverage1 the credit determined with respect to such individual under subsection 7a7 for any such month ending during a calendar quarter shall not exceed the amount of premium the individual would have paid for a full month of such coverage for the month preceding the first month for which an individual is such an assistance eligible individual4 7d7 ,governmental entities ,for purposes of this section1 the term person includes any governmental entity or ,indian tribal government 7as defined in section #aci;,e7c77#a774 7e7 ,denial of double benefit ,for purposes of chapter #a1 the gross income of any person allowed a credit under this section shall be increased for the taxable year which includes the last day of any calendar quarter with respect to which such credit is allowed by the amount of such credit4 ,no amount for which a credit is allowed under this section shall be taken into account as qualified wages under section #bcja of the ,,cares ,act or as qualified health plan expenses under section #gjja7;d7 or #gjjc7;d7 of the ,families ,first ,coronavirus ,response ,act4 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 period1 and 7#c7 a report containing the ,t,i,ns of all covered employees1 the amount of subsidy reimbursed with respect to each employee1 and a designation with respect to each 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 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 #aigd71 7#c7 to allow the advance payment of the credit determined under subsection 7a71 subject to the limitations provided in this section1 based on such information as the ,secretary shall require1 7#d7 to provide for the reconciliation of such advance payment with the amount of the credit at the time of filing the return of tax for the applicable quarter or taxable year1 and 7#e7 with respect to the application of the credit to third-party payors 7including professional employer organizations1 certified professional employer organizations1 or agents under section #cejd74 7h7 ,limitation ,in the case of any period of coverage 7as defined in section #b7l7 of the ,continuous ,health ,coverage for ,workers ,act7 beginning on or after the date of enactment of this section1 no credit shall be allowed under this section with respect to any coverage that includes coverage of an abortion 7except as described in section #ejg7;a7 of division ,a of ,public ,law #aaf-id74 4 7#b7 ,social security trust funds held harmless ,there are hereby appropriated to the ,federal ,old-,age and ,survivors ,insurance ,trust ,fund and the ,federal ,disability ,insurance ,trust ,fund established under section #bja of the ,social ,security ,act 7#db ,u4,s4,c4 #dja7 and the ,social ,security ,equivalent ,benefit ,account established under section #ae;,a7a7 of the ,railroad ,retirement ,act of #aigd 7#de ,u4,s4,c4 #bcan-#a7;a77 amounts equal to the reduction in revenues to the ,treasury by reason of this subsection 7without regard to this paragraph74 ,amounts appropriated by the preceding sentence shall be transferred from the general fund at such times and in such manner as to replicate to the extent possible the transfers which would have occurred to such ,trust ,fund or ,account had this section not been enacted4 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 subsection shall apply to premiums to which section #b7;a77#a77;,a7 applies4 7#e7 ,special rule in case of employee payment that is not required under this section 7,a7 ,in general ,in the case of an assistance eligible individual who pays1 with respect any period of coverage to which section #b7;a77#a77;,a7 applies1 the amount of the premium for such coverage that the individual would have 7but for this ,act7 been required to pay1 the person to whom such payment is payable shall reimburse such individual for the amount of such premium paid4 7,b7 ,credit of reimbursement ,a person to which subparagraph 7,a7 applies shall be allowed a credit in the manner provided under section #fdcb of the ,internal ,revenue ,code of #aihf for any payment made to the employee under such subparagraph4 7,c7 ,payment of credits ,any person to which subparagraph 7,a7 applies shall make the payment required under such clause to the individual not later than #fj days after the date on which such individual elects continuation coverage under section #b7;a77#a7 of the ,continuous ,health ,coverage for ,workers ,act4 7b7 ,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 ,except in the case of failure described in subsection 7b7 or 7c71 any person required to notify a group health plan under section #b7;a77#b77;,b7 of the ,continuous ,health ,coverage for ,workers ,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 equal to the greater of-- 7#a7 #bej1 or 7#b7 #aaj percent of the premium assistance provided under section #b7;a77#a77;,a7 of the ,continuous ,health ,coverage for ,workers ,act after termination of eligibility under such section4 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 7c7 ,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 assistance for continuation coverage under section #b7;a77#a7 of the ,continuous ,health ,coverage for ,workers ,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 paragraph 7#a7 shall apply to taxable years ending after the date of the enactment of this ,act4 7d7 ,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 ,continuous ,health ,coverage for ,workers ,act71 gross income does not include any premium assistance 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 subsection shall apply to taxable years ending after the date of the enactment of this ,act4 #d4 ,rule of construction ,in all matters of interpretation1 rules1 and operational procedures1 the language of this ,act shall be interpreted broadly for the benefit of workers and their families4