123STA T .4 2 7PUBLIC LA W 111 –5—FE B. 17 , 2 0 0 9det e rmin in g t h e a m ou nto f the c redit under thi s section w ith res p ect to an yq ua l ifying family mem b ers of such indi v idual ( and any advance payment of such credit under section 752 7 ).T his subparagraph shall only apply with respect to the first 2 4 months after such eligible individual is first entitled to the benefits described in subsection (f)(2)( A ). ‘ ‘( B ) DIVORCE . —I n the case of the finali z ation of a divorce between an eligible individual and such individual ’ s spouse , such spouse shall be treated as an eligible indi - vidual for purposes of this section and section 7527 for a period of 24 months beginning with the date of such finalization, e x cept that the only qualifying family members who may be ta k en into account with respect to such spouse are those individuals who were qualifying family members immediately before such finalization. ‘‘( C )DE ATH .—In the case of the death of an eligible individual— ‘‘(i) any spouse of such individual (determined at the time of such death) shall be treated as an eligible individual for purposes of this section and section 7527 for a period of 24 months beginning with the date of such death, except that the only qualifying family members who may be taken into account with respect to such spouse are those individuals who were quali- fying family members immediately before such death, and ‘‘(ii) any individual who was a qualifying family member of the decedent immediately before such death (or, in the case of an individual to whom paragraph (4) applies, the taxpayer to whom the deduction under section 1 51 is allowable) shall be treated as an eligible individual for purposes of this section and section 7527 for a period of 24 months beginning with the date of such death, except that in determining the amount of such credit only such qualifying family member may be taken into account.’’. (b) CO NF OR M IN G AMEN D MENT.— S ection 17 3 (f) of the W orkforce Investment Act of 1 9 9 8 (29 U .S.C. 2918(f)) is amended by adding at the end the following
‘‘(8) CONTIN U ED Q UA L IFICATION OF FAMIL Y MEM B ER S AFTER CERTAIN EVENTS.—In the case of eligible coverage months begin- ning before J anuary 1, 2 0 11— ‘‘(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 paragraph (7)(B)(i), such month shall be treated as an eligible coverage month with respect to such eligible individual solely for purposes of determining the eligibility of qualifying family members of such individual under this subsection. This subparagraph shall only apply with respect to the first 24 months after such eligible individual is first entitled to the benefits described in paragraph (7)(B)(i). ‘‘(B) DIVORCE.—In the case of the finalization of a divorce between an eligible individual and such individual’s spouse, such spouse shall be treated as an eligible indi- vidual for purposes of this subsection for a period of 24 Ap p licab ili ty.
