General rule
Not later than the date that is 1 year after the date of the enactment of the Trade Adjustment Assistance Reauthorization Act of 2015, the Secretary shall establish a program for making payments on behalf of certified individuals to providers of qualified health insurance (as defined in section 35(e)) for such individuals.
Limitation on advance payments during any taxable year
The Secretary may make payments under subsection (a) only to the extent that the total amount of such payments made on behalf of any individual during the taxable year does not exceed 72.5 percent of the amount paid by the taxpayer for coverage of the taxpayer and qualifying family members under qualified health insurance for eligible coverage months beginning in the taxable year.
Certified individual
For purposes of this section, the term “certified individual” means any individual for whom a qualified health insurance costs credit eligibility certificate is in effect.
Qualified health insurance costs eligibility certificate
In general
Inclusion of certain information
Payment for premiums due prior to commencement of advance payments
In general
Reduction of payment for amounts received under national emergency grants
The amount of any payment determined under paragraph (1) shall be reduced by the amount of any payment made to the taxpayer for the purchase of qualified health insurance under a national emergency grant pursuant to section 173(f) of the Workforce Investment Act of 1998 (as in effect on the day before the date of enactment of the Workforce Innovation and Opportunity Act) for a taxable year including the eligible coverage months described in paragraph (1).
Pub. L. 107–210, div. A, title II, § 202(a)116 Stat. 960Pub. L. 111–5, div. B, title I123 Stat. 424Pub. L. 111–344, title I124 Stat. 3615Pub. L. 112–40, title II, § 241(b)(2)125 Stat. 418Pub. L. 113–128, title V, § 512(r)128 Stat. 1712Pub. L. 114–27, title IV, § 407(c)129 Stat. 382(Added , , ; amended , §§ 1899A(a)(2), 1899B(a), 1899H(a), , , 430; , §§ 111(b), 112(a), 118(a), , , 3616; , , ; , , ; , , .)
Editorial Notes
References in Text
Pub. L. 114–27The date of the enactment of the Trade Adjustment Assistance Reauthorization Act of 2015, referred to in subsecs. (a) and (e)(1)(A), is the date of enactment of title IV of , which was approved .
section 2918(f) of Title 29Pub. L. 113–128, title V128 Stat. 1703Section 173(f) of the Workforce Investment Act of 1998, referred to in subsec. (e)(2), was classified to former , Labor, prior to repeal by , §§ 506, 511(a), , , 1705, effective .
Pub. L. 113–128The date of enactment of the Workforce Innovation and Opportunity Act, referred to in subsec. (e)(2), is the date of enactment of , which was approved .
Amendments
Pub. L. 114–27, § 407(c)(1)2015—Subsec. (a). , substituted “the date that is 1 year after the date of the enactment of the Trade Adjustment Assistance Reauthorization Act of 2015” for “”.
Pub. L. 114–27, § 407(c)(2)Subsec. (e)(1). , substituted “occurring—” for “occurring prior to the first month for which an advance payment is made on behalf of such individual under subsection (a).” and added subpars. (A) and (B).
Pub. L. 113–1282014—Subsec. (e)(2). inserted “(as in effect on the day before the date of enactment of the Workforce Innovation and Opportunity Act)” after “of 1998”.
Pub. L. 112–40, § 241(b)(2)(A)2011—Subsec. (b). , substituted “72.5 percent” for “65 percent (80 percent in the case of eligible coverage months beginning before )”.
Pub. L. 112–40, § 241(b)(2)(B)Subsec. (d)(2). , struck out “which is issued before ” after “in paragraph (1)” in introductory provisions.
Pub. L. 112–40, § 241(b)(2)(D)Subsec. (e). , struck out introductory provisions which read as follows: “In the case of eligible coverage months beginning before —”.
Pub. L. 112–40, § 241(b)(2)(C)Subsec. (e)(1). , substituted “72.5 percent” for “80 percent”.
Pub. L. 111–344, § 111(b)2010—Subsec. (b). , substituted “” for “”.
Pub. L. 111–344, § 118(a)Subsec. (d)(2). , substituted “” for “” in introductory provisions.
Pub. L. 111–344, § 112(a)Subsec. (e). , substituted “” for “” in introductory provisions.
Pub. L. 111–5, § 1899A(a)(2)2009—Subsec. (b). , inserted “(80 percent in the case of eligible coverage months beginning before )” after “65 percent”.
Pub. L. 111–5, § 1899H(a)Subsec. (d). , amended subsec. (d) generally. Prior to amendment, text read as follows: “For purposes of this section, the term ‘qualified health insurance costs credit eligibility certificate’ means any written statement that an individual is an eligible individual (as defined in section 35(c)) if such statement provides such information as the Secretary may require for purposes of this section and—
“(1) in the case of an eligible TAA recipient (as defined in section 35(c)(2)) or an eligible alternative TAA recipient (as defined in section 35(c)(3)), is certified by the Secretary of Labor (or by any other person or entity designated by the Secretary), or
“(2) in the case of an eligible PBGC pension recipient (as defined in section 35(c)(4)), is certified by the Pension Benefit Guaranty Corporation (or by any other person or entity designated by the Secretary).”
Pub. L. 111–5, § 1899B(a)Subsec. (e). , added subsec. (e).
Statutory Notes and Related Subsidiaries
Effective Date of 2015 Amendment
Pub. L. 114–27section 407(f) of Pub. L. 114–27section 35 of this titleAmendment by applicable to coverage months in taxable years beginning after , see , set out as a note under .
Effective Date of 2014 Amendment
Pub. L. 113–128section 506 of Pub. L. 113–128section 3101 of Title 29Amendment by effective on the first day of the first full program year after (), see , set out as an Effective Date note under , Labor.
Effective Date of 2011 Amendment
Pub. L. 112–40section 241(b)(2)(B) of Pub. L. 112–40section 241(b)(2)(D) of Pub. L. 112–40section 241(c) of Pub. L. 112–40section 35 of this titleAmendment by applicable to coverage months beginning after , except that amendment by applicable to certificates issued after the date which is 30 days after , and amendment by applicable to coverage months beginning after the date which is 30 days after , see , set out as a note under .
Effective Date of 2010 Amendment
section 111(b) of Pub. L. 111–344section 111(c) of Pub. L. 111–344section 35 of this titleAmendment by applicable to coverage months beginning after , see , set out as a note under .
Pub. L. 111–344, title I, § 112(b)124 Stat. 3615
Pub. L. 111–344, title I, § 118(b)124 Stat. 3616
Effective Date of 2009 Amendment
Pub. L. 111–5section 1891 of Pub. L. 111–5section 2271 of Title 19Except as otherwise provided and subject to certain applicability provisions, amendment by effective upon the expiration of the 90-day period beginning on , see , set out as an Effective and Termination Dates of 2009 Amendment note under , Customs Duties.
section 1899A(a)(2) of Pub. L. 111–5section 1899A(b) of Pub. L. 111–5section 35 of this titleAmendment by applicable to coverage months beginning on or after the first day of the first month beginning 60 days after , see , set out as a note under .
Pub. L. 111–5, div. B, title I, § 1899B(b)123 Stat. 424
Pub. L. 111–5, div. B, title I, § 1899H(b)123 Stat. 431
Construction
Pub. L. 107–210section 203(f) of Pub. L. 107–210section 35 of this titleNothing in the amendments made by title II of , other than provisions relating to COBRA continuation coverage and reporting requirements, to be construed as creating a new mandate on any party regarding health insurance coverage, see , set out as a note under .
Transitional Rule
Pub. L. 111–5, div. B, title I, § 1899B(c)123 Stat. 424