124 STAT. 45 PUBLIC LAW 111–144—MAR. 2, 2010 title III of division B of the American Recovery and Reinvestment Act of 2009’’. (C) Section 6432 of such Code is amended— (i) in subsection (a), by striking ‘‘section 3002(a) of the Health Insurance Assistance for the Unemployed Act of 2009’’ and inserting ‘‘section 3001(a) of title III of division B of the American Recovery and Reinvestment Act of 2009’’; (ii) in subsection (c)(3), by striking ‘‘section 3002(a)(1)(A) of such Act’’ and inserting ‘‘section 3001(a)(1)(A) of title III of division B of the American Recovery and Reinvestment Act of 2009’’; and (iii) by redesignating subsections (e) and (f) as subsections (f) and (g), respectively, and inserting after subsection (d) the following new subsection: ‘‘(e) EMPLOYER DETERMINATION OF QUALIFYING EVENT AS INVOLUNTARY TERMINATION.—For purposes of this section, in any case in which— ‘‘(1) based on a reasonable interpretation of section 3001(a)(3)(C) of division B of the American Recovery and Reinvestment Act of 2009 and administrative guidance there- under, an employer determines that the qualifying event with respect to COBRA continuation coverage for an individual was involuntary termination of a covered employee’s employment, and ‘‘(2) the employer maintains supporting documentation of the determination, including an attestation by the employer of involuntary termination with respect to the covered employee, the qualifying event for the individual shall be deemed to be invol- untary termination of the covered employee’s employment.’’. (D) Subsection (a) of section 6720C of such Code is amended by striking ‘‘section 3002(a)(2)(C) of the Health Insurance Assistance for the Unemployed Act of 2009’’ and inserting ‘‘section 3001(a)(2)(C) of title III of division B of the American Recovery and Reinvestment Act of 2009’’. (c) EFFECTIVE DATE.—The amendments made by this section shall take effect as if included in the provisions of section 3001 of division B of the American Recovery and Reinvestment Act of 2009 to which they relate, except that— (1) the amendments made by subsection (b)(1) shall apply to periods of coverage beginning after the date of the enactment of this Act; (2) the amendments made by subsection (b)(2) shall take effect as if included in the amendments made by section 1010 of division B of the Department of Defense Appropriations Act, 2010; and (3) the amendments made by subsections (b)(3) and (b)(4) shall take effect on the date of the enactment of this Act. SEC. 4. EXTENSION OF SURFACE TRANSPORTATION PROGRAMS. (a) IN GENERAL.—Except as provided in subsection (b), for purposes of the continued extension of surface transportation pro- grams and related authority to make expenditures from the High- way Trust Fund and other trust funds under sections 157 through 162 of the Continuing Appropriations Resolution, 2010 (Public Law 111–68; 123 Stat. 2050), the date specified in section 106(3) of Applicability. 26 USC 6432 note. 26 USC 6720C. 26 USC 6432.
