123STA T .4 3 0PUBLIC LA W 111 –5—FE B.1 7, 200 9‘ ‘ (iv)SPECIALRU LE FO R T AA - ELI G I B LEI ND I V ID- UAL S.—Inthecas e of a qu a l if y in g event d esc r i b ed in section 2 2 03 (2) w ith res p ect to a covered e m ployee who is (as of the date that the period of coverage would , but for this clause or clause (v), otherwise termi- nate under clause (i) or (ii)) a TA A-eligible individual (as defined in section 220 5 (b)( 4 )( B )), the period of cov- erage shall not terminate by reason of clause (i) or (ii), as the case may be, before the later of the date specified in such clause or the date on which such individual ceases to be such a TAA-eligible individual. The preceding sentence shall not require any period of coverage to e x tend beyond D ecember 3 1 , 2010. ’ ’. (d) E FFECTIVE DATE.—The amendments made by this section shall apply to periods of coverage which would (without regard to the amendments made by this section) end on or after the date of the enactment of this Act. SEC.189 9 G . AD D IT I ON O F CO V E R AGE T H RO U GH VO L UNTAR Y E MP LOYEES ’B ENEFICIARY ASSOCIATIONS. (a) IN G ENERAL.— P aragraph (1) of section 35(e) of the Internal R evenue C odeof1 986 is amended by adding at the end the following new subparagraph
‘‘( K ) In the case of eligible coverage months beginning before J anuary 1, 2011, coverage under an employee benefit plan funded by a voluntary employees’ beneficiary associa- tion (as defined in section 501(c)(9)) established pursuant toanorderofaban k ruptcy court, or by agreement with an authori z ed representative, as provided in section 1114 of title 11, U nited States Code.’’. (b) EFFECTIVE DATE.—The amendments made by this section shall apply to coverage months beginning after the date of the enactment of this Act. SEC. 1899H. NOTICE RE Q UIREMENTS. (a) IN GENERAL.—Subsection (d) of section 7 527 of the Internal Revenue Code of 1986 (relating to qualified health insurance costs credit eligibility certificate) is amended to read as follows: ‘‘(d) Q UALIFIED H EALT H INSURANCE COSTS ELIGIBILIT Y CERTIFI- CATE.— ‘‘(1) IN GENERAL.— F or purposes of this section, the term ‘qualified health insurance costs eligibility certificate’ means any written statement that an individual is an eligible indi- vidual (as defined in section 35(c)) if such statement provides such information as the Secretary may require for purposes of this section and— ‘‘(A) 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 L abor (or by any other person or entity designated by the Secretary), or ‘‘(B) 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). ‘‘(2) INCLUSION OF CERTAIN INFOR M ATION.—In the case of any statement described in paragraph (1) which is issued before January 1, 2011, such statement shall not be treated as a 26USC35note. 26 USC 35. 26 USC 4980B note.
