123STA T .46 3 PUBLIC LA W 111 –5—FE B.1 7, 2 0 0 9section30 0 2(a) ( 1 )( A )o f s u c h Act w ith r es p ect to such in d i v idua l has b een received .‘ ‘(d) DEFIN I T I O N S . —F or purposes of this section— ‘‘(1) PAYR O L LTA X ES.— T he ter m ‘pa y roll ta x es ’ means— ‘‘(A) amounts re q uired to be deducted and withheld for the payroll period under section 3 4 02 (relatin g to wage withholding) , ‘‘( B ) amounts required to be deducted for the payroll period under section 3102 (relating to F IC A employee taxes), and ‘‘(C) amounts of the taxes imposed for the payroll period under section 3111 (relating to FICA employer taxes). ‘‘(2) PERSON.—The term ‘person’ includes any governmental entity. ‘‘(e) R E P ORTIN G .— E ach person entitled to reimbursement under subsection (a) for any period shall submit such reports (at such time and in such manner) as the S ecretary may require, including— ‘‘(1) an attestation of involuntary termination of employ - ment for each covered employee on the basis of whose termi- nation entitlement to reimbursement is claimed under sub- section (a), ‘‘(2) a report of the amount of payroll taxes offset under subsection (a) for the reporting period and the estimated offsets of such taxes for the subsequent reporting period in connection with reimbursements under subsection (a), and ‘‘(3) a report containing the TI N s of all covered employees, the amount of subsidy reimbursed with respect to each covered employee and qualified beneficiaries, and a designation with respect to each covered employee as to whether the subsidy reimbursement is for coverage of 1 individual or 2 or more individuals. ‘‘(f) REG U LATIONS.—The Secretary shall issue such regulations or other guidance as may be necessary or appropriate to carry out this section, including— ‘‘(1) the requirement to report information or the establish- ment of other methods for verifying the correct amounts of reimbursements under this section, and ‘‘(2) the application of this section to group health plans that are multiemployer plans (as defined in section 3(3 7 )of the Employee Retirement Income Security Act of 1 9 74).’’. (B) SO C IAL SECURITY TRUST FUN D S H ELD HAR M LESS.— In determining any amount transferred or appropriated to any fund under the Social Security Act, section 6 432 of the Internal Revenue Code of 19 8 6 shall not be ta k en into account. (C) CLERICAL AMENDMENT.—The table of sections for subchapter B of chapter 6 5 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item
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‘ Sec.6432 . COBRApr e miu m as sis t a n ce. ’ ’. (D) EFFECTI V E DATE.—The amendments made by this paragraph shall apply to premiums to which subsection (a)(1)(A) applies. (E) SPECIAL RULE.— (i) IN GENERAL.—In the case of an assistance eligible individual who pays, with respect to the first
