I.R.C. § 7527(a) General Rule —
Not later than the date that is 1 year after the date of the enactment of the Trade
Adjustment Assistance Reauthorization Act of 2015, the Secretary shall establish a
program for making payments on behalf of certified individuals to providers of qualified
health insurance (as defined in section 35(e))
for such individuals.
I.R.C. § 7527(b) Limitation On Advance Payments During Any Taxable Year —
The Secretary may make payments under subsection (a) only to the extent that
the total amount of such payments made on behalf of any individual during the taxable
year does not exceed 72.5 percent of the amount paid by the taxpayer for coverage
of the taxpayer and qualifying family members under qualified health insurance for
eligible coverage months beginning in the taxable year.
I.R.C. § 7527(c) Certified Individual —
For purposes of this section, the term “certified individual” means any individual
for whom a qualified health insurance costs credit eligibility certificate is in
effect.
I.R.C. § 7527(d) Qualified Health Insurance Costs Eligibility Certificate
I.R.C. § 7527(d)(1) In General —
For purposes of this section, the term “qualified health insurance costs eligibility
certificate” means any written statement that an individual is an eligible individual
(as defined in section 35(c))
if such statement provides such information as the Secretary may require for purposes
of this section and—
I.R.C. § 7527(d)(1)(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 Labor (or by any other person or entity designated
by the Secretary), or
I.R.C. § 7527(d)(1)(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).
I.R.C. § 7527(d)(2) Inclusion Of Certain Information —
In the case of any statement described in paragraph (1), such statement shall not
be treated as a qualified health insurance costs credit eligibility certificate unless
such statement includes—
I.R.C. § 7527(d)(2)(A) —
the name, address, and telephone number of the State office or offices responsible
for providing the individual with assistance with enrollment in qualified health insurance
(as defined in section 35(e)),
I.R.C. § 7527(d)(2)(B) —
a list of the coverage options that are treated as qualified health insurance (as
so defined) by the State in which the individual resides, and
I.R.C. § 7527(d)(2)(C) —
in the case of a TAA-eligible individual
(as defined in section 4980B(f)(5)(C)(iv)(II)), a statement informing the individual that the individual has 63 days from the date
that is 7 days after the date of the issuance of such certificate to enroll in such
insurance without a lapse in creditable coverage (as defined in section 9801(c)).
I.R.C. § 7527(e) Payment For Premiums Due Prior To Commencement Of Advance Payments
I.R.C. § 7527(e)(1) In General —
The program established under subsection (a) shall provide that the Secretary shall
make 1 or more retroactive payments on behalf of a certified individual in an aggregate
amount equal to 72.5 percent of the premiums for coverage of the taxpayer and qualifying
family members under qualified health insurance for eligible coverage months
(as defined in section 35(b))
occurring—
I.R.C. § 7527(e)(1)(A) —
after the date that is 1 year after the date of the enactment of the Trade Adjustment
Assistance Reauthorization Act of 2015; and
I.R.C. § 7527(e)(1)(B) —
prior to the first month for which an advance payment is made on behalf of such individual
under subsection
(a).
I.R.C. § 7527(e)(2) Reduction Of Payment For Amounts Received Under National Emergency Grants —
The amount of any payment determined under paragraph
(1) shall be reduced by the amount of any payment made to the taxpayer for the purchase
of qualified health insurance under a national emergency grant pursuant to section
173(f) of the Workforce Investment Act of 1998 (as in effect on the day before the date
of enactment of the Workforce Innovation and Opportunity
Act) for a taxable year including the eligible coverage months described in paragraph
(1).
(Added by Pub. L. 107-210, title II, Sec. 202(a), Aug. 6, 2002, 116 Stat. 933; and amended by Pub. L. 111-5, div. B, title I, Sec. 1899A, 1899B(a), 1899H(a), Feb. 17, 2009, 123 Stat. 115; Pub. L. 111-344, title I, Sec. 111, 112, 118, Dec. 29, 2010, 124 Stat. 3611; Pub. L. 112-40, title II, Sec. 241(b), Oct. 21, 2011, 125 Stat. 401; Pub. L. 113-128, title V, Sec. 512(r), July 22, 2014; Pub. L. 114-27, title IV, Sec. 407(c), June
29, 2015.)
BACKGROUND NOTES
AMENDMENTS
2015 - Subsec. (a). Pub. L. 114-27, Sec. 407(c)(1), amended subsec. (a) by substituting
“the date that is 1 year after the date of the enactment of the Trade Adjustment Assistance
Reauthorization Act of 2015” for “August 1, 2003”.
Subsec. (e)(1). Pub. L. 114-27, Sec. 407(c)(2), amended par. (1) by substituting “occurring—(A)
after the date that is 1 year after the date of the enactment of the Trade Adjustment
Assistance Reauthorization Act of 2015; and (B) prior to the first month for which
an advance payment is made on behalf of such individual under subsection (a).” for
“occurring prior to the first month for which an advance payment is made on behalf
of such individual under subsection (a).”.
2014 - Subsec. (e)(2). Pub. L. 113-128, Sec. 512(r), amended par. (2) by adding “(as in effect on the day before the date of enactment
of the Workforce Innovation and Opportunity
Act)” after “of 1998”.
2011 - Subsec. (b). Pub. L. 112-40, Sec. 241(b)(2)(A), amended subsec. (b) by substituting “72.5 percent” for “65 percent (80 percent in
the case of eligible coverage months beginning before February 13, 2011)”.
Subsec. (d)(2). Pub. L. 112-40, Sec. 241(b)(2)(B), amended par. (2) by striking “which is issued before February 13, 2011” after “described
in paragraph (1)”.
Subsec. (e). Pub. L. 112-40, Sec. 241(b)(2)(C), amended subsec. (e) by substituting “72.5 percent” for “80 percent”.
Subsec. (e). Pub. L. 112-40, Sec. 241(b)(2)(D), amended the introductory language of subsec. (e) by striking “In the case of eligible
coverage months beginning before February 13, 2011—”.
2010 - Subsec. (b). Pub. L. 111-344, Sec. 111(b), amended subsec. (b) by substituting “February 13, 2011”
for “January 1, 2011”.
Subsec. (d)(2). Pub. L. 111-344, Sec. 118(a), amended par. (2) by substituting “February 13, 2011” for “January 1, 2011”.
Subsec. (e). Pub. L. 111-344, Sec. 112(a), amended subsec. (e) by substituting “February 13, 2011” for “January 1, 2011”.
2009 - Subsec. (b). Pub. L. 111-5, Div. B, Sec. 1899A, amended subsec. (b) by inserting “(80 percent in the case of
eligible coverage months beginning before January 1, 2011)”.
Subsec. (d). Pub. L. 111-5, Div. B, Sec. 1899H(a), amended subsec.
(d). Before being amended, it read as follows:
“(d) Qualified Health Insurance Costs Credit Eligibility Certificate.-- For purposes
of this section, the term
“qualified health insurance costs credit eligibility certificate"
means any written statement that an individual is an eligible individual
(as defined in section 35(c)) if such statement provides such information as the Secretary
may require for purposes of this section and--
“(1) 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 Labor (or by any
other person or entity designated by the Secretary), or
“(2) 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).”
Subsec. (e). Pub. L. 111-5, Div. B, Sec. 1899B(a), added subsec. (e).
EFFECTIVE DATE OF 2015 AMENDMENTS
Amendments by Sec. 407(c) of Pub. L. 114-27 effective for coverage months in taxable
years beginning after December 31, 2013.
EFFECTIVE DATE OF 2014 AMENDMENT
Amendment by Sec. 512(r) of Pub. L. 113-128 effective on the date of enactment of this Act [Enacted: July 22, 2014].
EFFECTIVE DATE OF 2011 AMENDMENTS
Amendments by Sec. 241(b)(2)(A) and (C) of Pub. L. 112-40 effective for coverage months beginning after February 12, 2011.
Amendment by Sec. 241(b)(2)(B) of Pub. L. 112-40 effective for certificates issued after the date which is 30 days after the date
of the enactment of this Act [Enacted: Oct. 21, 2011].
Amendment by Sec. 241(b)(2)(D) of Pub. L. 112-40 effective for coverage months beginning after the date which is 30 days after the
date of the enactment of this Act [Enacted: Oct. 21, 2011].
EFFECTIVE DATE OF 2010 AMENDMENTS
Amendment by Sec. 111(b) of Pub. L. 111-344 effective for coverage months beginning after December 31, 2010.
Amendment by Sec. 112(a) of Pub. L. 111-344 effective for coverage months beginning after December 31, 2010.
Amendment by Sec. 118(a) of Pub. L. 111-344 effective for certificates issued after December 31, 2010.
EFFECTIVE DATE OF 2009 AMENDMENTS
Amendment by Sec. 1899A(a)(2) of Pub. L. 111-5, Div. B, effective for coverage months beginning on or after the first day of the
first month beginning 60 days after the date of the enactment of this Act [Enacted:
Feb. 17, 2009].
Amendment by Sec. 1899B(a) of Pub. L. 111-5, Div. B, effective for coverage months beginning after December 31, 2008.
Amendment by Sec. 1899H(a) of Pub. L. 111-5, Div. B, effective for certificates issued after the date that is 6 months after
the date of the enactment of this Act [Enacted: Feb. 17, 2009].
EFFECTIVE DATE
Effective on the date of the enactment of this Act [Enacted: Aug. 6, 2002].
