This bill amends the Internal Revenue Code to allow the premium assistance tax credit to be used for unsubsidized COBRA continuation health coverage.
(Under the Consolidated Omnibus Budget Reconciliation Act of 1985 [COBRA], an individual may continue to receive coverage under an employer-sponsored health plan after an event that would otherwise end coverage, such as a termination of employment. This bill applies to COBRA continuation coverage if the premiums are solely the obligation of the taxpayer.)
"COBRA continuation coverage" includes continuation coverage provided under:
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the Internal Revenue Code, the Employee Retirement Income Security Act of 1974 (ERISA), the Public Health Service Act, or the Federal Employees Health Benefits Program;
a state law or program that provides comparable coverage; or
a church plan that provides comparable coverage.
It does not include coverage under a health flexible spending arrangement.
For the coverage to qualify for the tax credit, the plan administrator of the group health plan must certify that the COBRA continuation coverage meets the requirements for qualified health plans.
The bill is contingent on the enactment of the American Health Care Act of 2017 and applies (if at all) after December 31, 2019.
The previous question was ordered pursuant to the rule.
DEBATE - The House proceeded with one hour of debate on H.R. 2579.
Rule provides for consideration of H.R. 2372 and H.R. 2579, with 1 hour of general debate for each bill. Previous question shall be considered as ordered without intervening motions except a motion to recommit with or without instructions on each bill. Both measures will be considered read and are closed to amendments.
Considered under the provisions of rule H. Res. 379. (consideration: CR H4929-4931)
Rule H. Res. 379 passed House.
Rules Committee Resolution H. Res. 379 Reported to House. Rule provides for consideration of H.R. 2372 and H.R. 2579. Rule provides for consideration of H.R. 2372 and H.R. 2579, with 1 hour of general debate for each bill. Previous question shall be considered as ordered without intervening motions except a motion to recommit with or without instructions on each bill. Both measures will be considered read and are closed to amendments.
Placed on the Union Calendar, Calendar No. 107.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 115-160.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 115-160.
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Primary sources
Bill text & related measures
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Source last updated: Apr 7, 2025. Consult Congress.gov for the current record.
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