123STA T .46 1 PUBLIC LA W 111 –5—FE B.1 7, 2 0 0 9ofti t le5,Un ite dS t a te sC ode, o ru nder a State p ro g ra m t h at pro v ides c ompara b le continuation coverage . Such term does not include coverage under a health fle x ible spending arrangement under a cafeteria plan w ithin the meaning of section 12 5ofthe I nternal R evenue Code of 1 986 . ( C ) C OB R ACONTI N UA TION PR O V I S ION. —T he term ‘ ‘COBRA continuation provision ’ ’ means the provisions of law described in subparagraph (B). ( D ) COV E RE D E M P L O Y EE.—The term ‘‘covered emplo y ee’’ has the meaning given such term in section 6 07 (2) of the E mployee Retirement Income Security Act of 197 4 . (E) Q UALI F IED B ENEFICIARY.—The term ‘‘ q ualified beneficiary’’ has the meaning given such term in section 607( 3 ) of the Employee Retirement Income Security Act of 1974. ( F ) G ROUP H EALTH PLAN.—The term ‘‘group health plan’’ has the meaning given such term in section 607(1) of the Employee Retirement Income Security Act of 1974. (G) STATE.—The term ‘‘State’’ includes the District of Columbia, the Commonwealth of P uerto Rico, the V irgin Islands, Guam, American Samoa, and the Commonwealth of the N orthern M ariana Islands. ( H ) PERIOD OF COVERA G E.—Any reference in this sub - section to a period of coverage shall be treated as a ref- erence to a monthly or shorter period of coverage with respect to which premiums are charged with respect to such coverage. (11) REPORTS.— (A) INTERIM REPORT.—The Secretary of the Treasury shall submit an interim report to the Committee on Edu- cation and L abor, the Committee on W ays and Means, and the Committee on Energy and Commerce of the House of Representatives and the Committee on Health, Edu- cation, Labor, and Pensions and the Committee on Finance of the Senate regarding the premium reduction provided under this subsection that includes— (i) the number of individuals provided such assist- ance as of the date of the report
and (ii) the total amount of expenditures incurred (with administrative expenditures noted separately) in connection with such assistance as of the date of the report. (B) FINAL REPORT.—As soon as practicable after the last period of COBRA continuation coverage for which pre- mium reduction is provided under this section, the Sec- retary of the Treasury shall submit a final report to each Committee referred to in subparagraph (A) that includes— (i) the number of individuals provided premium reduction under this section; (ii) the average dollar amount (monthly and annually) of premium reductions provided to such individuals; and (iii) the total amount of expenditures incurred (with administrative expenditures noted separately) in connection with premium reduction under this section. (12) COBRA PREMIUM ASSISTANCE.—
