123STA T .4 2 5PUBLIC LA W 111 – 5 —FE B.1 7, 2 0 0 9wouldbe el ig ible t o r e c ei v e s uc ha llowa n cei f section 231 of such A ct were a p plied without regard to subsection ( a ) (3)( B ) of such section . An individual shall continue to be treated as an eligible T AA recipient during the first m onth that such individual would otherwise cease to be an eligible TAA recipient b y reason of the preceding sen - tence. ‘ ‘(B) SPECIALRU LE. —I n the case of any eligible coverage month beginning after the date of the enactment of this paragraph and before J anuary 1 , 2 0 11, the term ‘eligible TAA recipient ’ means, with respect to any month, any individual who— ‘‘(i) is receiving for any day of such month a trade read j ustment allowance under chapter 2 of title II of the Trade Act of 1 974 , ‘‘(ii) would be eligible to receive such allowance e x cept that such individual is in a brea k in training provided under a training program approved under section 23 6 of such Act that exceeds the period specified in section 233(e) of such Act, but is within the period for receiving such allowances provided under section 233(a) of such Act, or ‘‘(iii) is receiving unemployment compensation (as defined in section 85 (b)) for any day of such month and who would be eligible to receive such allowance for such month if section 231 of such Act were applied without regard to subsections (a)(3)(B) and (a)(5) thereof. An individual shall continue to be treated as an eligible TAA recipient during the first month that such individual would otherwise cease to be an eligible TAA recipient by reason of the preceding sentence.’’. (b) EF FEC T I V E D ATE.—The amendment made by this section shall apply to coverage months beginning after the date of the enactment of this Act. SEC.189 9 D . TA A PR E - CERT IF ICATI ON PERIOD R UL E FOR PURPOSES OF DETER M ININ GWH ETHER THERE IS A 63 -DA Y LAPSE IN CREDITA B LE CO V ERAGE. (a) I RC A M E ND MENT.—Section 9801(c)(2) of the Internal Rev- enue Code of 1986 (relating to not counting periods before signifi- cant breaks in creditable coverage) is amended by adding at the end the following new subparagraph
‘‘(D) TAA-ELI G I B LE INDIVIDUAL S .—In the case of plan years beginning before January 1, 2011— ‘‘(i) TAA PRE-CERTIFICATI 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 which 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 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 26USC9801. 26 USC 35note .
