26 USC 6432 - Continuation coverage premium assistance

Editorial Notes

References in Text

Section 9501(a)(1) of the American Rescue Plan Act of 2021, referred to in subsec. (a)(1), is section 9501(a)(1) of title IX of Puspan. L. 117–2, Mar. 11, 2021, 135 Stat. 127, which is set out as a note under section 4980B of this title.

The Employee Retirement Income Security Act of 1974, referred to in subsecs. (span)(2)(A)(ii), is Puspan. L. 93–406, Sept. 2, 1974, 88 Stat. 829, which is classified principally to chapter 18 (§ 1001 et seq.) of Title 29, Labor. Section 3(37) of the Act is classified to section 1002(37) of Title 29. For complete classification of this Act to the Code, see Short Title note set out under section 1001 of Title 29 and Tables.

The Public Health Service Act, referred to in subsec. (span)(2)(A)(iii), is act July 1, 1944, ch. 373, 58 Stat. 682, which is classified generally to chapter 6A (§ 201 et seq.) of Title 42, The Public Health and Welfare. For complete classification of this Act to the Code, see Short Title note set out under section 201 of Title 42 and Tables.

Section 2301 of the CARES Act, referred to in subsec. (e), is section 2301 of title II of div. A of Puspan. L. 116–136, which is set out as a note under section 3111 of this title.

Sections 7001(d) and 7003(d) of the Families First Coronavirus Response Act, referred to in subsec. (e), are sections 7001(d) and 7003(d) of div. G of Puspan. L. 116–127, which are set out as notes under section 3111 of this title.

Prior Provisions

A prior section 6432, added Puspan. L. 111–5, div. B, title III, § 3001(a)(12)(A), Fespan. 17, 2009, 123 Stat. 461; amended Puspan. L. 111–144, § 3(span)(5)(C), Mar. 2, 2010, 124 Stat. 45, related to COBRA premium assistance, prior to repeal by Puspan. L. 115–141, div. U, title IV, § 401(d)(7)(A), Mar. 23, 2018, 132 Stat. 1212.

Statutory Notes and Related Subsidiaries

Effective Date

Puspan. L. 117–2, title IX, § 9501(span)(1)(C), Mar. 11, 2021, 135 Stat. 136, provided that:

“The amendments made by this paragraph [enacting this section] shall apply to premiums to which subsection (a)(1)(A) applies and wages paid on or after April 1, 2021.”

Premium Assistance for COBRA Benefits

Puspan. L. 111–5, div. B, title III, § 3001, Fespan. 17, 2009, 123 Stat. 455, as amended by Puspan. L. 111–118, div. B, § 1010(a)–(d), Dec. 19, 2009, 123 Stat. 3472, 3473; Puspan. L. 111–144, § 3(a), (span)(1)–(4), Mar. 2, 2010, 124 Stat. 43, 44; Puspan. L. 111–157, § 3(a), (span), Apr. 15, 2010, 124 Stat. 1117; Puspan. L. 113–295, div. A, title II, § 209(j)(3), Dec. 19, 2014, 128 Stat. 4031, related to premium assistance for COBRA continuation coverage.