,,ii  #aaf? ,,congress  #b;d ,session   
,s4 #dcbi  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,july #bg1 #bjbj,ms4   
,mc,sally 7= h]self1 ,mr4 ,da9es1 ,mr4  
,cornyn1 & ,mr4 ,sullivan7 introduc$ !  
foll[+ bill2 :i* 0 read twice & ref]r$  
to ! ,committee on ,f9ance  ,a ,,bill   
,to provide premium assi/ance = ,,cobra 
cont9uation cov]age1 *ur* plan          
cont9uation cov]age1 & furl\gh$         
cont9uation cov]age = individuals & _!  
families4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,cont9u\s ,heal? ,cov]age =
 ,work]s ,act4  #b4 ,pres]v+ heal?      
b5efits = work]s  7a7 ,provision (      
premium assi/ance  7#a7 ,r$uction (     
premiums payable  7,a7 ,,cobra          
cont9uation cov]age ,9 ! case ( any     
premium = a p]iod ( cov]age dur+ ! p]iod
 beg9n+ on ! fir/ day ( ! fir/ mon? t   
beg9s aft] ! date ( enactm5t ( ?is ,act 
& end+ on ,decemb] #ca1 #bjbj1 = ,,cobra
 cont9uation cov]age ) respect to any   
assi/ance eligible individual describ$ 9
 subsection 7c77#a71 su* individual %all

 be treat$ = purposes ( any ,,cobra     
cont9uation provision z hav+ paid !     
am\nt ( su* premium if su* individual   
pays 7& any p]son o!r ?an su*           
individual's employ] pays on behalf (   
su* individual7 ! great] ( #ae p]c5t ( !
 am\nt ( su* premium ow$ by su*         
individual 7z det]m9$ )\t reg>d to ?is  
subsection7 or ! am\nt ( ! premium t a  
simil>ly situat$ individual enroll$ 9 ! 
plan :o is n an assi/ance eligible      
individual is 7or w\ld be1 if s enroll$7
 requir$ to pay ) respect to ! plan     
7aft] any employ] contribution74  7,b7  
,*ur* plans ,9 ! case ( any premium = a 
p]iod ( cov]age dur+ ! p]iod beg9n+ on !
 fir/ day ( ! fir/ mon? t beg9s aft] !  
date ( enactm5t ( ?is ,act & end+ on    
,decemb] #ca1 #bjbj1 = cov]age "u a *ur*
 plan ) respect to any assi/ance        
eligible individual describ$ 9          
subsection 7c77#b71 su* individual %all 
be treat$ = purposes ( ! individual's   
cov]age "u su* plan z hav+ paid ! am\nt 
( su* premium if su* individual pays 7& 

any p]son o!r ?an su* individual's      
employ] pays on behalf ( su* individual7
 ! great] ( #ae p]c5t ( ! am\nt ( su*   
premium ow$ by su* individual 7z det]m9$
 )\t reg>d to ?is subsection7 or ! am\nt
 ( ! premium t a simil>ly situat$       
individual enroll$ 9 ! plan :o is n an  
assi/ance eligible individual is 7or    
w\ld be1 if s enroll$7 requir$ to pay ) 
respect to ! plan 7aft] any employ]     
contribution74  7,c7 ,furl\gh$          
cont9uation cov]age ,9 ! case ( any     
premium = a p]iod ( cov]age dur+ ! p]iod
 beg9n+ on ! fir/ day ( ! fir/ mon? t   
beg9s aft] ! date ( enactm5t ( ?is ,act 
& end+ on ,decemb] #ca1 #bjbj1 = cov]age
 "u a gr\p heal? plan ) respect to any  
assi/ance eligible individual describ$ 9
 subsection 7c77#c71 su* individual %all
 be treat$ = purposes ( ! individual's  
cov]age "u su* plan z hav+ paid ! am\nt 
( su* premium if su* individual pays 7& 
any p]son o!r ?an su* individual's      
employ] pays on behalf ( su* individual7
 ! great] ( #ae p]c5t ( ! am\nt ( su*   

premium ow$ by su* individual 7z det]m9$
 )\t reg>d to ?is subsection7 or ! am\nt
 ( ! premium t a simil>ly situat$       
individual enroll$ 9 ! plan :o is n an  
assi/ance eligible individual is 7or    
w\ld be1 if s enroll$7 requir$ to pay ) 
respect to ! plan 7aft] any employ]     
contribution74  7#b7 ,plan enrollm5t    
option  7,a7 ,9 g5]al ,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 p>agraph1 elect to enroll
 9 cov]age "u a plan (f]$ by su* plan   
sponsor t is diff]5t ?an cov]age "u !   
plan 9 :i* su* individual 0 enroll$ at !
 "t-- 7i7 9 ! case ( any assi/ance      
eligible individual describ$ 9          
subsection 7c77#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 ,code 7except = ! volunt>y
 t]m9ation ( su* individual's employm5t 
by su* individual71 occurr$1 & su*      
cov]age %all be treat$ z ,,cobra        
cont9uation cov]age = purposes ( !      
applicable ,,cobra cont9uation          
provision2  7ii7 9 ! case ( an assi/ance
 eligible individual describ$ 9         
subsection 7c77#b71 ! t]m9ation or      
r$uction ( h\rs ( employm5t ( su*       
individual occurr$2 or  7iii7 9 ! case (
 any assi/ance eligible individual      
describ$ 9 subsection 7c77#c71 ! furl\gh
 p]iod began ) respect to su*           
individual4  7,b7 ,requirem5ts ,any     
assi/ance eligible individual may elect 
to enroll 9 diff]5t cov]age z describ$ 9
 subp>agraph 7,a7 only if-- 7i7 !       
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 p>agraph2  7ii7
 ! premium = su* diff]5t cov]age does n 
exce$ ! premium = cov]age 9 :i* su*     

individual 0 enroll$ at ! "t su*        
qualify+ ev5t occurr$ or imm$iately be=e
 su* furl\gh began2  7iii7 ! diff]5t    
cov]age 9 :i* ! individual elects to    
enroll is cov]age t is also (f]$ to !   
active employees ( ! employ]1 :o are n 9
 a furl\gh p]iod1 at ! "t at :i* su*    
election is made2 &  7iv7 ! diff]5t     
cov]age 9 :i* ! individual elects to    
enroll is n-- 7,i7 cov]age t provides   
only d5tal1 vision1 c\nsel+1 or ref]ral 
s]vices 7or a comb9ation ( su* s]vices72
  7,,ii7 a qualifi$ small employ] heal? 
reimbursem5t arrangem5t 7z def9$ 9      
section #ihca7;d77#b7 ( ! ,int]nal      
,rev5ue ,code ( #aihf72  7,,iii7 a      
flexible sp5d+ arrangem5t 7z def9$ 9    
section #ajf7;c77#b7 ( ! ,int]nal       
,rev5ue ,code ( #aihf72 or  7,,iv7      
b5efits t provide 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 section #c7;a74  7b7
 ,limitation ( p]iod ( premium assi/ance
  7#a7 ,eligibility = additional cov]age
 ,subsection 7a77#a7 %all n apply )     
respect to-- 7,a7 any assi/ance eligible
 individual describ$ 9 subsection       
7c77#a7 = 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 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 or eligible = b5efits
 "u ! ,m$ic>e program "u title ,,xviii (

 ! ,social ,security ,act2 or  7ii7 !   
e>li] (-- 7,i7 ! date foll[+ !          
expiration ( ! maximum p]iod (          
cont9uation cov]age requir$ "u !        
applicable ,,cobra cont9uation cov]age  
provision2 or  7,,ii7 ! date foll[+ !   
expiration ( ! p]iod ( cont9uation      
cov]age all[$ "u subsection             
7d77#b77;,b72  7,b7 any assi/ance       
eligible individual describ$ 9          
subsection 7c77#b7 = 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 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 or eligible =  

b5efits "u ! ,m$ic>e program "u title   
,,xviii ( ! ,social ,security ,act2 or  
7ii7 ! fir/ date on :i* ! *ur* plan is  
no long] available to su* individual2 or
  7,c7 any assi/ance eligible individual
 describ$ 9 p>agraph 7#c77;,c7 = 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 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 or eligible =  
b5efits "u ! ,m$ic>e program "u title   
,,xviii ( ! ,social ,security ,act2 or  
7ii7 ! fir/ date t su* individual is no 
long] 9 ! furl\gh p]iod4  7#b7          
,notification requirem5t ,any assi/ance 

eligible individual %all notify ! gr\p  
heal? plan ) respect to :i* subsection  
7a77#a7 applies if su* p>agraph ceases  
to apply by reason ( subp>agraph        
7,a77i71 7,b77i71 or 7,c77i7 ( p>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 p>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   
7c7 ,assi/ance eligible individual ,=   
purposes ( ?is section1 ! t]m assi/ance 
eligible individual means1 ) respect to 
a p]iod ( cov]age dur+ ! p]iod beg9n+ on

 ! fir/ day ( ! fir/ mon? t beg9s aft] !
 date ( enactm5t ( ?is ,act & end+ on   
,decemb] #ca1 #bjbj-- 7#a7 any          
individual t is a qualifi$ b5efici>y t--
 7,a7 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 ,code 7except = ! volunt>y
 t]m9ation ( su* individual's employm5t 
by su* individual72 &  7,b7 elects su*  
cov]age2  7#b7 any individual :o-- 7,a7 
is t]m9at$ f 7o!r ?an by reason ( su*   
employee's gross misconduct or volunt>y 
t]m9ation71 or is subject to a r$uction 
9 h\rs ) respect to1 employm5t ) an     
employ] :o (f]s a *ur* plan1 if !       
employ] volunt>ily (f]s cov]age "u su*  
plan to su* individual aft] ! t]m9ation 
or r$uction ( h\rs1 or is a b5efici>y ( 
su* an individual :o is t]m9at$ or      

subject to a r$uction ( h\rs1 if !      
employ] volunt>ily (f]s cov]age "u su*  
plan to su* b5efici>y2 &  7,b7 elects   
su* cov]age2 or  7#c7 any cov]$ employee
 t is 9 a furl\gh p]iod t rema9s        
eligible = cov]age "u a gr\p heal? plan 
(f]$ by ! employ] ( su* cov]$ employee4 
7d7 ,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 (--   
7,a7 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 subsection 7c77#a7
 if su* election 7 s 9 effect2 or  7,b7 
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* provisions dur+ ! p]iod beg9n+ on ! 
date ( ! enactm5t ( ?is ,act & end+ #fj 
days aft] ! date on :i* ! notification  
requir$ "u subsection 7g77#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 p>agraph 7#a7-- 7,a7  
%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 ,code1 except = ! volunt>y       
t]m9ation ( su* b5efici>y's employm5t by
 su* b5efici>y1 t occurs no e>li] ?an   

,m>* #a1 #bjbj 7includ+ ! treatm5t (    
premium paym5ts "u subsection 7a77#a7 & 
any co/-%>+ requirem5ts = items &       
s]vices "u a gr\p heal? plan72 &  7,b7  
%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  7e7 
,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
 p>agraph 7#a71 7#b71 or 7#c7 (         
subsection 7c7 & 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 or a *ur* plan :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>y1 9         
consultation ) ! ,secret>y ( !          
,treasury4 ,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 subsection4 ,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 subsection1 subsections 7a7 ?r\gh  
7e71 & subsections 7g7 ?r\gh 7i7 %all be
 treat$ z provisions ( title ,i ( !     
,employee ,retirem5t ,income ,security  
,act ( #aigd = purposes ( "p #e (       
subtitle ,b ( su* title4  7f7 ,disreg>d 
( subsidies = purposes ( f$]al & /ate   
programs ,not)/&+ any o!r provision (   
law1 any premium assi/ance ) respect to 
an assi/ance eligible individual "u ?is 
section %all n be consid]$ income1 9-k9d

 support1 or res\rces = purposes (      
det]m9+ ! eligibility ( ! recipi5t 7or !
 recipi5t's sp\se or family7 = b5efits  
or assi/ance1 or ! am\nt or ext5t (     
b5efits or assi/ance1 or any o!r b5efit 
provid$ "u any ,f$]al program or any    
program ( a ,/ate or political          
subdivision !re( f9anc$ 9 :ole or 9 "p )
 ,f$]al funds4  7g7 ,,cobra-,specific   
notice  7#a7 ,g5]al notice  7,a7 ,9     
g5]al ,9 ! case ( notices provid$ "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 subsection  
7c71 become entitl$ to elect ,,cobra    
cont9uation cov]age1 ! requirem5ts ( su*
 provisions %all n be treat$ z met      
unless su* notices include an additional

 notification to ! recipi5t1 9 writ+1 9 
cle> & und]/&able language (-- 7i7 !    
availability ( premium assi/ance )      
respect to su* cov]age "u ?is section2 &
  7ii7 ! option to enroll 9 diff]5t     
cov]age if ! employ] p]mits assi/ance   
eligible individuals describ$ 9         
subsection 7c77#a7 to elect enrollm5t 9 
diff]5t cov]age 7z describ$ 9 subsection
 7a77#b774  7,b7 ,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  7,c7 ,=m ,! requirem5t ( !     
additional notification "u ?is p>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 p>agraph 7#a7 %all      
include-- 7,a7 ! =ms necess>y = e/abli%+
 eligibility = premium assi/ance "u ?is 
section2  7,b7 ! "n1 address1 &         
telephone numb] necess>y to contact !   
plan adm9i/rator & any o!r p]son ma9ta9+
 relevant in=mation 9 connection ) su*  
premium assi/ance2  7,c7 a description (
 ! ext5d$ election p]iod provid$ = 9    
subsection 7d77#a72  7,d7 a description 
( ! obligation ( ! qualifi$ b5efici>y "u
 subsection 7b77#b7 & ! p5alty provid$  
"u section #fgbj;,c ( ! ,int]nal ,rev5ue
 ,code ( #aihf = failure to c>ry out !  
obligation2  7,e7 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  7,f7 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 subsection 7a77#b72 &
  7,g7 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+-- 7i7 ! publicly accessible     
int]net website address = su* ,ex*ange2 
7ii7 ! 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  7iii7 a cle>       
explanation t-- 7,i7 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 &  7,,ii7 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    
7iv7 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  7v7   

in=mation on ! availability ( f9ancial  
assi/ance ) respect to enroll+ 9 a      
qualifi$ heal? plan1 includ+ ! maximum  
income limit = eligibility = ! premium  
tax cr$it "u section #cf;,b ( ! ,int]nal
 ,rev5ue ,code ( #aihf2 &  7vi7         
in=mation on any special enrollm5t      
p]iods dur+ :i* any assi/ance eligible  
individual describ$ 9 subsection        
7c77#a77;,a7 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 subsection  
7b77#a772 &  7,h7 in=mation reg>d+      
compliance ) ! requirem5ts ( subsection 
7n74  7#c7 ,notice 9 connection ) ext5d$
 election p]iods ,9 ! case ( any        
assi/ance eligible individual describ$ 9
 subsection 7c77#a7 7or any individual  
describ$ 9 subsection 7d77#a77 :o became
 entitl$ to elect ,,cobra cont9uation   
cov]age be=e ! date ( ! enactm5t ( ?is  

,act1 ! adm9i/rator ( ! applicable gr\p 
heal? plan 7or o!r entity7 %all provide 
7)9 #fj days aft] ! date ( enactm5t (   
?is ,act7 = ! additional notification   
requir$ to be provid$ "u p>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 subsection 7c77#a7-- 7,a7 ! ,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 subp>agraph     
7,b772 &  7,b7 9 ! case ( any additional
 notification provid$ pursuant to       
p>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  7h7           
,furl\gh-,specific notice  7#a7 ,9 g5]al
 ,) respect to any assi/ance eligible   
individual describ$ 9 subsection 7c77#c7
 :o1 dur+ ! p]iod describ$ 9 su*        
p>agraph1 becomes eligible = assi/ance  
pursuant to subsection 7a77#a77;,c71 !  
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 p>agraph 7#b71   
provides to ! individual a writt5 notice
 9 cle> & und]/&able language (-- 7,a7 !
 availability ( premium assi/ance )     
respect to su* cov]age "u ?is section2  
7,b7 ! 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 subsection     
7a77#b72 &  7,c7 ! in=mation specifi$ "u
 subsection 7g77#b7 7z applicable74     
7#b7 ,tim+ specifi$ ,= purposes (       
p>agraph 7#a71 ! tim+ requirem5t        
specifi$ 9 ?is p>agraph is-- 7,a7 )     
respect to su* an individual :o is )9 a 
furl\gh p]iod dur+ ! p]iod beg9n+ on    
,m>* #a1 #bjbj1 & end+ on ! date ( !    
enactm5t ( ?is ,act1 #cj days aft] !    
date ( su* enactm5t2 &  7,b7 ) respect  
to su* an individual :o is )9 a furl\gh 
p]iod dur+ ! p]iod beg9n+ on ! fir/ day 
aft] ! date ( ! enactm5t ( ?is ,act &   
end+ on ,decemb] #ca1 #bjbj1 #cj days   
aft] ! date ( ! beg9n+ ( su* furl\gh    
p]iod4  7#c7 ,model notices ,n lat] ?an 
#cj days aft] ! date ( enactm5t ( ?is   
,act1 ) respect to any assi/ance        
eligible individual describ$ 9          
subsection 7c77#c7-- 7,a7 ! ,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      
subp>agraph 7,b772 &  7,b7 9 ! case (   
any notification provid$ pursuant to    
p>agraph 7#a7 "u section                
#hije;a7f77#b77;,a7 ( title #e1 ,unit$  
,/ates ,code1 ! ,(fice ( ,p]sonnel      
,managem5t %all prescribe a model = su* 
notification4  7i7 ,notice ( expiration 
( p]iod ( premium assi/ance  7#a7 ,9    
g5]al ,) respect to any assi/ance       
eligible individual 7z applicable71     
subject to p>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 p>agraph 7#c71        
provides to su* individual a writt5     

notice 9 cle> & und]/&able language--   
7,a7 t ! premium assi/ance = su*        
individual w expire soon & ! prom95t    
id5tification ( ! date ( su* expiration2
  7,b7 t su* individual may be eligible 
= cov]age )\t any premium assi/ance     
?r\gh-- 7i7 ,,cobra cont9uation cov]age2
 or  7ii7 cov]age "u a gr\p heal? plan2 
7,c7 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 & 
7,d7 ! in=mation specifi$ 9 subsection  
7g77#b77;,g74  7#b7 ,exception ,!       
requirem5t = ! gr\p heal? plan          
adm9i/rator to provide ! writt5 notice  
"u p>agraph 7#a7 %all be waiv$ 9 ! case 
! premium assi/ance = su* individual    
expires pursuant to subp>agraph 7,a77i7 
or 7,c77i7 ( subsection 7b77#a74  7#c7  
,p]iod specifi$ ,= purposes ( p>agraph  
7#a71 ! p]iod specifi$ 9 ?is p>agraph   

is1 ) respect to ! date ( expiration (  
premium assi/ance = any assi/ance       
eligible individual pursuant to a       
limitation requir+ a notice "u ?is      
subsection1 ! 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-- 7,a7 !  
,secret>y ( ,labor1 9 consultation ) !  
,secret>y ( ! ,treasury & ! ,secret>y ( 
,heal? & ,human ,s]vices1 %all prescribe
 models = ! notification requir$ "u ?is 
subsection 7o!r ?an ! notification      
describ$ 9 subp>agraph 7,b772 &  7,b7 9 
! case ( any notification provid$       
pursuant to p>agraph 7#a7 "u section    
#hije;a7f77#b77;,a7 ( title #e1 ,unit$  
,/ates ,code1 ! ,(fice ( ,p]sonnel      
,managem5t %all prescribe a model = su* 
notification4  7j7 ,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 section1 includ+ !     
prev5tion ( fraud & abuse "u ?is        
section1 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 ( subsections 7e71
 7g71 7h71 7i71 & 7k74  7k7 ,outrea*    
7#a7 ,9 g5]al ,! ,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 assi/ance provid$ "u  
?is section4 ,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 subsection   

7g77#c74 ,in=mation on su* premium      
assi/ance1 includ+ enrollm5t1 %all also 
be made available on websites ( !       
,dep>tm5ts ( ,labor1 ,treasury1 & ,heal?
 & ,human ,s]vices4  7#b7 ,enrollm5t "u 
,m$ic>e ,! ,secret>y ( ,heal? & ,human  
,s]vices %all provide outrea* consi/+ ( 
public education4 ,su* outrea* %all     
t>get individuals :o lose heal?         
insurance cov]age4 ,su* outrea* %all    
include in=mation reg>d+ enrollm5t =    
b5efits "u title ,,xviii ( ! ,social    
,security ,act 7#db ,u4,s4,c4 #acie et  
seq47 = purposes ( prev5t+ mi/ak5 delays
 ( su* enrollm5t by su* individuals1    
includ+ lifetime p5alties = failure (   
timely enrollm5t4  7l7 ,def9itions ,=   
purposes ( ?is section3 7#a7            
,adm9i/rator ,! t]m adm9i/rator has !   
mean+ giv5 su* t]m 9 section #c7af77;,a7
 ( ! ,employee ,retirem5t ,income       
,security ,act ( #aigd4  7#b7 ,*ur* plan
 ,! t]m *ur* plan means a plan1 z       
describ$ 9 section #dad7;e7 ( ! ,int]nal
 ,rev5ue ,code ( #aihf1 t provides      

m$ical c>e to employees or _! dep5d5ts4 
7#c7 ,,cobra cont9uation cov]age ,! t]m 
,,cobra cont9uation cov]age means       
cont9uation cov]age provid$ 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#d7 ,,cobra cont9uation provision ,!   
t]m ,,cobra cont9uation provision means 
! provisions ( law describ$ 9 p>agraph  
7#c74  7#e7 ,cov]$ employee ,! t]m cov]$
 employee has ! mean+ giv5 su* t]m 9    
section #fjg7b7 ( ! ,employee ,retirem5t

 ,income ,security ,act ( #aigd4  7#f7  
,qualifi$ b5efici>y ,! t]m qualifi$     
b5efici>y has ! mean+ giv5 su* t]m 9    
section #fjg7c7 ( ! ,employee ,retirem5t
 ,income ,security ,act ( #aigd4  7#g7  
,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#h7 ,/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#i7 ,p]iod ( cov]age  
,any ref]5ce 9 ?is section 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#aj7 ,plan    
sponsor ,! t]m plan sponsor has ! mean+ 
giv5 su* t]m 9 section #c7af77;,b7 ( !  
,employee ,retirem5t ,income ,security  
,act ( #aigd4  7#aa7 ,furl\gh p]iod     
7,a7 ,9 g5]al ,! t]m furl\gh p]iod      
means1 ) respect to an individual & an  

employ] ( su* individual1 a p]iod-- 7i7 
beg9n+ ) ! fir/ mon? beg9n+ on or aft]  
,m>* #a1 #bjbj1 & be=e ,decemb] #ca1    
#bjbj1 dur+ :i* su* individual's employ]
 r$uces su* individual's "w h\rs 7due to
 a lack ( "w1 funds1 or o!r             
nondiscipl9>y reason7 to an am\nt t is  
less ?an #gj p]c5t ( ! base mon? am\nt2 
&  7ii7 end+ ) ! e>li] (-- 7,i7 ! fir/  
mon? beg9n+ aft] ,decemb] #ca1 #bjbj2 or
  7,,ii7 ! mon? foll[+ ! fir/ mon? dur+ 
:i* "w h\rs ( su* employee are great]   
?an #hj p]c5t ( "w h\rs ( ! base mon?   
am\nt4  7,b7 ,base mon? am\nt ,=        
purposes ( subp>agraph 7,a71 ! t]m base 
mon? am\nt means1 ) respect to an       
individual & an employ] ( su*           
individual1 ! great] (-- 7i7 su*        
individual's "w h\rs 9 ! mon? prior 7or 
9 ! case su* individual _h no "w h\rs 9 
! mon? prior & _h "w h\rs 9 ! #c mon?s  
prior1 ! la/ mon? ) "w h\rs )9 ! prior  
#c mon?s72 &  7ii7 su* individual's "w  
h\rs dur+ ! p]iod beg9n+ ,janu>y #a1    
#bjbj1 & end+ ,janu>y #ca1 #bjbj4  7m7  

,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 assi/ance       
provid$ "u ?is section t includes-- 7,a7
 ! numb] ( individuals provid$ su*      
assi/ance z ( ! date ( ! report2 &  7,b7
 ! 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      
assi/ance is provid$ "u ?is section1 !  
,secret>y ( ! ,treasury & ! ,secret>y ( 
,labor %all jo9tly submit a f9al report 
to ea* ,committee ref]r$ to 9 p>agraph  
7#a7 t includes-- 7,a7 ! numb] (        
individuals provid$ premium assi/ance "u

 ?is section2  7,b7 ! av]age doll> am\nt
 7mon?ly & annually7 ( premium assi/ance
 provid$ to su* individuals2 &  7,c7 !  
total am\nt ( exp5ditures incurr$ 7)    
adm9i/rative exp5ditures not$ sep>ately7
 9 connection ) premium assi/ance "u ?is
 section4  7n7 ,limitation  7#a7 ,9     
g5]al ,not)/&+ section #fjb7a7 ( !      
,employee ,retirem5t ,income ,security  
,act ( #aigd 7#bi ,u4,s4,c4 #aafb7a77 or
 any o!r provision ( "p #f ( subtitle ,b
 ( title ,i ( su* ,act ( #aigd 7#bi     
,u4,s4,c4 #aafa et seq471 section       
#bbjb7a7 ( ! ,public ,heal? ,s]vice ,act
 7#db ,u4,s4,c4 #cjj;bb-#b7 or any o!r  
provision ( su* ,act 7#db ,u4,s4,c4 #bja
 et seq471 section #dihj;,b7f77#b77;,a7 
( ! ,int]nal ,rev5ue ,code ( #aihf or   
any o!r provision ( su* ,code1 section  
#hije;a ( title #e1 ,unit$ ,/ates ,code1
 or any provision ( ,/ate law1 9 ! case 
( cov]age describ$ 9 subsection 7a77#a7 
= an assi/ance eligible individual--    
7,a7 su* cov]age %all exclude cov]age ( 
an abortion 7except to ! ext5t describ$ 

9 section #ejg7;a7 ( division ,a (      
,public ,law #aaf-id7 = any p]iod (     
cov]age beg9n+ on or aft] ! date (      
enactm5t ( ?is ,act1 = :i* subsection   
7a77#a7 applies to ! individual2 &  7,b7
 if su* cov]age w\ld1 b = ! requirem5t  
"u subp>agraph 7,a71 include cov]age (  
abortion 7except to ! ext5t describ$ 9  
su* subp>agraph7 = su* individual1 !    
cov]age %all be modifi$ = su* individual
 s t ! cov]age excludes abortion 7except
 to ! ext5t describ$ 9 su* subp>agraph7 
= any p]iod ( cov]age z describ$ 9 su*  
subp>agraph4  7#b7 ,rule ( con/ruction  
,no?+ 9 ?is ,act1 or any am5dm5t made by
 ?is ,act1 may be con/ru$ to require a  
heal? plan1 includ+ any ,,cobra         
cont9uation cov]age1 to provide cov]age 
( any abortion4  7o7 ,deadl9es ) respect
 to notices ,not)/&+ section #eah ( !   
,employee ,retirem5t ,income ,security  
,act ( #aigd & section #gejh;,a ( !     
,int]nal ,rev5ue ,code ( #aihf1 !       
,secret>y ( ,labor & ! ,secret>y ( !    
,treasury1 respectively1 may n waive or 

ext5d any deadl9e ) respect to !        
provision ( notices describ$ 9          
subsections 7g71 7h71 & 7i74  #c4       
,am5dm5ts to ! ,int]nal ,rev5ue ,code ( 
#aihf  7a7 ,,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 ( ! ,cont9u\s ,heal? ,cov]age
 = ,work]s ,act %all be all[$ z a cr$it 
aga9/ ! tax impos$ by section #caaa7;a71
 or s mu* ( ! taxes impos$ "u section   
#cbba7;a7 z are attributable to ! rate 9
 effect "u section #caaa7;a71 = ea*     
cal5d> qu>t] an am\nt equal to !        
premiums n paid by assi/ance eligible   
individuals = su* cov]age by reason (   
su* section #b7;a77#a7 ) respect to su* 
cal5d> qu>t]4  7b7 ,p]son to :om        
premiums are payable ,= 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* provides    
*ur* plan cont9uation cov]age describ$ 9
 section #b7;a77#a77;,a77ii71 furl\gh   
cont9uation cov]age describ$ 9 section  
#b7;a77#a77;,a77iii7 ( ! ,cont9u\s      
,heal? ,cov]age = ,work]s ,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 ,limitations & refundability
  7#a7 ,cr$it limit$ to c]ta9 employm5t 
taxes ,! cr$it all[$ by subsection 7a7 )
 respect to any cal5d> qu>t] %all n     
exce$ ! tax impos$ by section #caaa7;a71
 or s mu* ( ! taxes impos$ "u section   
#cbba7;a7 z are attributable to ! rate 9
 effect "u section #caaa7;a71 = su*     
cal5d> qu>t] 7r$uc$ by any cr$its all[$ 
"u subsections 7e7 & 7f7 ( section      
#caaa1 sections #gjja & #gjjc ( !       
,families ,fir/ ,coronavirus ,response  
,act1 section #bcja ( ! ,,c>es ,act1 &  
sections #bjbjd & #bjbab ( ! ,,covid-#ai
 ,tax ,relief ,act ( #bjbj = su* qu>t]7 
on ! wages paid ) respect to ! employm5t
 ( all employees ( ! employ]4  7#b7     
,refundability ( excess cr$it  7,a7     
,cr$it is refundable ,if ! am\nt ( !    
cr$it "u subsection 7a7 exce$s !        
limitation ( p>agraph 7#a7 = any cal5d> 
qu>t]1 su* excess %all be treat$ z an   
ov]paym5t t %all be refund$ "u sections 
#fdjb7;a7 & #fdac7;b74  7,b7 ,cr$it may 
be advanc$ ,9 anticipation ( ! cr$it1   

includ+ ! refundable portion "u         
subp>agraph 7,a71 ! cr$it may be        
advanc$1 accord+ to =ms & in/ructions   
provid$ by ! ,secret>y1 up to an am\nt  
calculat$ "u subsection 7a7 ?r\gh ! end 
( ! mo/ rec5t payroll p]iod 9 ! qu>t]4  
7,c7 ,treatm5t ( deposits ,! ,secret>y  
%all waive any p5alty "u section #ffef =
 any failure to make a deposit ( ! tax  
impos$ by section #caaa7;a71 or s mu* ( 
! taxes impos$ "u section #cbba7;a7 z   
are attributable to ! rate 9 effect "u  
section #caaa7;a71 if ! ,secret>y       
det]m9es t su* failure 0 due to !       
anticipation ( ! cr$it all[$ "u ?is     
section4  7,d7 ,treatm5t ( paym5ts ,=   
purposes ( section #acbd ( title #ca1   
,unit$ ,/ates ,code1 any am\nts due to  
an employ] "u ?is p>agraph %all be      
treat$ 9 ! same mann] z a refund due f a
 cr$it provision ref]r$ to 9 subsection 
7b77#b7 ( su* section4  7#c7 ,limitation
 on reimbursem5t = c]ta9 employees ,9 ! 
case ( an individual :o = any mon? is an
 assi/ance eligible individual describ$ 

9 subp>agraph 7,b7 or 7,c7 ( section    
#b7;a77#c7 ( ! ,cont9u\s ,heal? ,cov]age
 = ,work]s ,act ) respect to any        
cov]age1 ! cr$it det]m9$ ) respect to   
su* individual "u subsection 7a7 = any  
su* mon? end+ dur+ a cal5d> qu>t] %all n
 exce$ ! am\nt ( premium ! individual   
w\ld h paid = a full mon? ( su* cov]age 
= ! mon? prec$+ ! fir/ mon? = :i* an    
individual is su* an assi/ance eligible 
individual4  7d7 ,gov]nm5tal entities ,=
 purposes ( ?is section1 ! t]m p]son    
includes any gov]nm5tal entity or       
,indian tribal gov]nm5t 7z def9$ 9      
section #aci;,e7c77#a774  7e7 ,d5ial (  
d\ble b5efit ,= purposes ( *apt] #a1 !  
gross income ( any p]son all[$ a cr$it  
"u ?is section %all be increas$ = !     
taxable ye> :i* includes ! la/ day ( any
 cal5d> qu>t] ) respect to :i* su* cr$it
 is all[$ by ! am\nt ( su* cr$it4 ,no   
am\nt = :i* a cr$it is all[$ "u ?is     
section %all be tak5 into acc\nt z      
qualifi$ wages "u section #bcja ( !     
,,c>es ,act or z qualifi$ heal? plan    

exp5ses "u section #gjja7;d7 or         
#gjjc7;d7 ( ! ,families ,fir/           
,coronavirus ,response ,act4  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]iod1 &     
7#c7 a report conta9+ ! ,t,i,ns ( all   
cov]$ employees1 ! am\nt ( subsidy      
reimburs$ ) respect to ea* employee1 & a
 designation ) respect to ea* 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 ( #aigd71  7#c7 to all[ !
 advance paym5t ( ! cr$it det]m9$ "u    
subsection 7a71 subject to ! limitations
 provid$ 9 ?is section1 bas$ on su*     
in=mation z ! ,secret>y %all require1   
7#d7 to provide = ! reconciliation ( su*
 advance paym5t ) ! am\nt ( ! cr$it at !
 "t ( fil+ ! return ( tax = ! applicable
 qu>t] or taxable ye>1 &  7#e7 ) respect
 to ! application ( ! cr$it to ?ird-p>ty
 payors 7includ+ pr(essional employ]    
organizations1 c]tifi$ pr(essional      
employ] organizations1 or ag5ts "u      
section #cejd74  7h7 ,limitation ,9 !   
case ( any p]iod ( cov]age 7z def9$ 9   
section #b7l7 ( ! ,cont9u\s ,heal?      
,cov]age = ,work]s ,act7 beg9n+ on or   

aft] ! date ( enactm5t ( ?is section1 no
 cr$it %all be all[$ "u ?is section )   
respect to any cov]age t includes       
cov]age ( an abortion 7except z describ$
 9 section #ejg7;a7 ( division ,a (     
,public ,law #aaf-id74  4  7#b7 ,social 
security tru/ funds held h>mless ,!re   
are h]eby appropriat$ to ! ,f$]al       
,old-,age & ,survivors ,insurance ,tru/ 
,fund & ! ,f$]al ,disability ,insurance 
,tru/ ,fund e/abli%$ "u section #bja ( !
 ,social ,security ,act 7#db ,u4,s4,c4  
#dja7 & ! ,social ,security ,equival5t  
,b5efit ,acc\nt e/abli%$ "u section     
#ae;,a7a7 ( ! ,railroad ,retirem5t ,act 
( #aigd 7#de ,u4,s4,c4 #bcan-#a7;a77    
am\nts equal to ! r$uction 9 rev5ues to 
! ,treasury by reason ( ?is subsection  
7)\t reg>d to ?is p>agraph74 ,am\nts    
appropriat$ by ! prec$+ s5t5ce %all be  
transf]r$ f ! g5]al fund at su* times & 
9 su* mann] z to replicate to ! ext5t   
possible ! transf]s :i* w\ld h occurr$  
to su* ,tru/ ,fund or ,acc\nt _h ?is    
section n be5 enact$4  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 subsection %all apply to        
premiums to :i* section #b7;a77#a77;,a7 
applies4  7#e7 ,special rule 9 case (   
employee paym5t t is n requir$ "u ?is   
section  7,a7 ,9 g5]al ,9 ! case ( an   
assi/ance eligible individual :o pays1 )
 respect any p]iod ( cov]age to :i*     
section #b7;a77#a77;,a7 applies1 ! am\nt
 ( ! premium = su* cov]age t !          
individual w\ld h 7b = ?is ,act7 be5    
requir$ to pay1 ! p]son to :om su*      
paym5t is payable %all reimburse su*    
individual = ! am\nt ( su* premium paid4
  7,b7 ,cr$it ( reimbursem5t ,a p]son to
 :i* subp>agraph 7,a7 applies %all be   
all[$ a cr$it 9 ! mann] provid$ "u      
section #fdcb ( ! ,int]nal ,rev5ue ,code
 ( #aihf = any paym5t made to ! employee
 "u su* subp>agraph4  7,c7 ,paym5t (    

cr$its ,any p]son to :i* subp>agraph    
7,a7 applies %all make ! paym5t requir$ 
"u su* clause to ! individual n lat] ?an
 #fj days aft] ! date on :i* su*        
individual elects cont9uation cov]age "u
 section #b7;a77#a7 ( ! ,cont9u\s ,heal?
 ,cov]age = ,work]s ,act4  7b7 ,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 ,except 9 ! case ( failure 
describ$ 9 subsection 7b7 or 7c71 any   
p]son requir$ to notify a gr\p heal?    
plan "u section #b7;a77#b77;,b7 ( !     
,cont9u\s ,heal? ,cov]age = ,work]s ,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 equal to !      
great] (-- 7#a7 #bej1 or  7#b7 #aaj     
p]c5t ( ! premium assi/ance provid$ "u  
section #b7;a77#a77;,a7 ( ! ,cont9u\s   
,heal? ,cov]age = ,work]s ,act aft]     
t]m9ation ( eligibility "u su* section4 
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  7c7 ,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 assi/ance

 = cont9uation cov]age "u section       
#b7;a77#a7 ( ! ,cont9u\s ,heal? ,cov]age
 = ,work]s ,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 
p>agraph 7#a7 %all apply to taxable ye>s
 end+ aft] ! date ( ! enactm5t ( ?is    
,act4  7d7 ,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 ( ! ,cont9u\s ,heal?      
,cov]age = ,work]s ,act71 gross income  
does n include any premium assi/ance    
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 subsection %all    
apply to taxable ye>s end+ aft] ! date (
 ! enactm5t ( ?is ,act4  #d4 ,rule (    
con/ruction ,9 all matt]s (             
int]pretation1 rules1 & op]ational      
proc$ures1 ! language ( ?is ,act %all be
 int]pret$ broadly = ! b5efit ( work]s &
 _! families4