COBRA Enhancement and Healthcare Relief Act of 2006
Referred to the Subcommittee on Employer-Employee Relations.
Congressional Research Service
Official summary
Version 00 · Introduced in House · Jul 19, 2006
COBRA Enhancement and Health Care Relief Act of 2006 - Amends the Employee Retirement Income Security Act of 1974 (ERISA), the Public Health Service Act, the Internal Revenue Code, and related federal law provisions to extend from 18 to 36 months the period during which employees and other individuals whose group health care coverage has terminated can continue such coverage under the Consolidated Omnibus Budget Reconciliation Act of 1985 (known as COBRA continuation coverage).
Amends the Internal Revenue Code to: (1) allow individual taxpayers a tax credit for the cost of COBRA continuation coverage; (2) provide for advance payments of such credit to cover current COBRA continuation coverage premiums; and (3) increase tax rates for individuals with adjusted gross incomes over $500,000 ($1 million for married taxpayers filing joint tax returns).
Referred to the Subcommittee on Employer-Employee Relations.
Referred to the Subcommittee on Health, for a period to be subsequently determined by the Chairman .
Referred to the Committee on Ways and Means, and in addition to the Committees on Education and the Workforce, Energy and Commerce, and Government Reform, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Ways and Means, and in addition to the Committees on Education and the Workforce, Energy and Commerce, and Government Reform, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Ways and Means, and in addition to the Committees on Education and the Workforce, Energy and Commerce, and Government Reform, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Ways and Means, and in addition to the Committees on Education and the Workforce, Energy and Commerce, and Government Reform, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Ways and Means, and in addition to the Committees on Education and the Workforce, Energy and Commerce, and Government Reform, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Introduced in House
Introduced in House
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Source last updated: Mar 23, 2026. Consult Congress.gov for the current record.
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