123STA T .4 2 6PUBLIC LA W 111 –5—FE B.1 7, 2 0 0 9meani n gs gi v en s ucht e r ms in secti o n 4980B(f) ( 5 )( C )(iv) .’ ’. ( b ) ERISA A MEND MEN T . — Section 7 0 1 (c)( 2 ) of theEm pl o y ee Retirement Income Security Act of 1974 (29 U .S.C. 1181(c)(2)) is amen d ed by adding at the end the follo w ing new subparagraph
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‘(C) T AA - E LIG I B LE INDI V ID UA L S .—In the case of plan years beginning before J anuary 1 , 2011— ‘‘(i) TAA PR E- C ERTI F ICATI O N PERIOD RULE.—In the case of a TAA-eligible individual, the period beginning on the date the individual has a TAA-related loss of coverage and ending on the date that is 7 days after the date of the issuance by the Secretary (or by any person or entity designated by the Secretary) of a q ualified health insurance costs credit eligibility certifi- cate for such individual for purposes of section 7527 of the Internal Revenue Code of 198 6 shall not be ta k en into account in determining the continuous period under subparagraph (A). ‘‘(ii) D EFINITIONS.—The terms ‘TAA-eligible indi- vidual’ and ‘TAA-related loss of coverage’ have the meanings given such terms in section 605(b)(4).’’. (c) PH SA AMENDMENT.—Section 2701(c)(2) of the Public Health Service Act (42 U.S.C. 3 00gg(c)(2)) is amended by adding at the end the following new subparagraph: ‘‘(C) TAA-ELIGIBLE INDIVIDUALS.—In the case of plan years beginning before January 1, 2011— ‘‘(i) TAA PRE-CERTIFICATION PERIOD RULE.—In the case of a TAA-eligible individual, the period beginning on the date the individual has a TAA-related loss of coverage and ending on the date that is 7 days after the date of the issuance by the Secretary (or by any person or entity designated by the Secretary) of a qualified health insurance costs credit eligibility certifi- cate for such individual for purposes of section 7527 of the Internal Revenue Code of 1986 shall not be taken into account in determining the continuous period under subparagraph (A). ‘‘(ii) DEFINITIONS.—The terms ‘TAA-eligible indi- vidual’ and ‘TAA-related loss of coverage’ have the meanings given such terms in section 2205(b)(4).’’. (d) EFFECTIVE DATE.—The amendments made by this section shall apply to plan years beginning after the date of the enactment of this Act. SEC.189 9E. C ONTI N U E DQ U AL I F ICATION OF FA M IL Y MEM B E R S AFTER CERTAIN E V ENTS. (a) IN G ENERAL.—Subsection (g) of section 35 of such Code is amended by redesignating paragraph (9) as paragraph (10) and inserting after paragraph (8) the following new paragraph: ‘‘(9) CONTINUED Q UALIFICATION OF FAMIL Y MEMBERS AFTER CERTAIN EVENTS.—In the case of eligible coverage months begin- ning before January 1, 2011— ‘‘(A) M EDICARE ELIGIBILITY.—In the case of any month which would be an eligible coverage month with respect to an eligible individual but for subsection (f)(2)(A), such month shall be treated as an eligible coverage month with respect to such eligible individual solely for purposes of 26USC35. 26 USC 9801note .
