Section text and notes
In general
A group health plan and a health insurance issuer offering group or individual health insurance coverage that provides dependent coverage of children shall continue to make such coverage available for an adult child until the child turns 26 years of age. Nothing in this section shall require a health plan or a health insurance issuer described in the preceding sentence to make coverage available for a child of a child receiving dependent coverage.
Regulations
The Secretary shall promulgate regulations to define the dependents to which coverage shall be made available under subsection (a).
Rule of construction
Nothing in this section shall be construed to modify the definition of “dependent” as used in title 26 with respect to the tax treatment of the cost of coverage.
July 1, 1944, ch. 373 Pub. L. 111–148, title I, § 1001(5)124 Stat. 132 Pub. L. 111–152, title II, § 2301(b)124 Stat. 1082 (, title XXVII, § 2714, as added , , ; amended , , .)
Editorial Notes
Prior Provisions
section 238m of this titleA prior section 2714 of act , was successively renumbered by subsequent acts and transferred, see .
Amendments
Pub. L. 111–1522010—Subsec. (a). struck out “(who is not married)” after “adult child”.
Statutory Notes and Related Subsidiaries
Effective Date
section 1004 of Pub. L. 111–148section 300gg–11 of this titleSection effective for plan years beginning on or after the date that is 6 months after , see , set out as a note under .