II 

112TH CONGRESS 

1ST SESSION S. 221 

To amend the Internal Revenue Code of 1986 to extend the health insurance 

costs tax credit, and for other purposes. 

IN THE SENATE OF THE UNITED STATES 

JANUARY 27, 2011 

Mr. BROWN of Ohio (for himself, Mr. ROCKEFELLER, Ms. STABENOW, and 

Mr. CASEY) introduced the following bill; which was read twice and referred to the Committee on Finance 

A BILL 

To amend the Internal Revenue Code of 1986 to extend 

the health insurance costs tax credit, and for other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. IMPROVEMENT OF THE AFFORDABILITY OF 

4 THE CREDIT. 

5 (a) IN GENERAL.—Section 35(a) of the Internal Rev6 enue Code of 1986 is amended by striking ‘‘February 13, 

7 2011’’ and inserting ‘‘July 1, 2012’’. 

8 (b) CONFORMING AMENDMENT.—Section 7527(b) of 

9 such Code is amended by striking ‘‘February 13, 2011’’ 

10 and inserting ‘‘July 1, 2012’’. 


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1 (c) EFFECTIVE DATE.—The amendments made by 

2 this section shall apply to coverage months beginning after 

3 February 12, 2011. 

4 SEC. 2. PAYMENT FOR THE MONTHLY PREMIUMS PAID 

5 PRIOR TO COMMENCEMENT OF THE AD6 VANCE PAYMENTS OF CREDIT. 

7 (a) IN GENERAL.—Section 7527(e) of the Internal 

8 Revenue Code of 1986 is amended by striking ‘‘February 

9 13, 2011’’ and inserting ‘‘July 1, 2012’’. 

10 (b) EFFECTIVE DATE.—The amendment made by 

11 this section shall apply to coverage months beginning after 

12 February 12, 2011. 

13 SEC. 3. TAA RECIPIENTS NOT ENROLLED IN TRAINING PRO14 GRAMS ELIGIBLE FOR CREDIT. 

15 (a) IN GENERAL.—Section 35(c)(2)(B) of the Inter16 nal Revenue Code of 1986 is amended by striking ‘‘Feb17 ruary 13, 2011’’ and inserting ‘‘July 1, 2012’’. 

18 (b) EFFECTIVE DATE.—The amendment made by 

19 this section shall apply to coverage months beginning after 

20 February 12, 2011. 


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1 SEC. 4. TAA PRE-CERTIFICATION PERIOD RULE FOR PUR2 POSES OF DETERMINING WHETHER THERE IS 

3 A 63-DAY LAPSE IN CREDITABLE COVERAGE. 

4 (a) IRC AMENDMENT.—Section 9801(c)(2)(D) of the 

5 Internal Revenue Code of 1986 is amended by striking 

6 ‘‘February 13, 2011’’ and inserting ‘‘July 1, 2012’’. 

7 (b) ERISA AMENDMENT.—Section 701(c)(2)(C) of 

8 the Employee Retirement Income Security Act of 1974 

9 (29 U.S.C. 1181(c)(2)(C)) is amended by striking ‘‘Feb10 ruary 13, 2011’’ and inserting ‘‘July 1, 2012’’. 

11 (c) PHSA AMENDMENT.—Section 2701(c)(2)(C) of 

12 the Public Health Service Act (42 U.S.C. 300gg(c)(2)(C)) 

13 is amended by striking ‘‘February 13, 2011’’ and inserting 

14 ‘‘July 1, 2012’’. 

15 (d) EFFECTIVE DATE.—The amendments made by 

16 this section shall apply to plan years beginning after Feb17 ruary 12, 2011. 

18 SEC. 5. CONTINUED QUALIFICATION OF FAMILY MEMBERS 

19 AFTER CERTAIN EVENTS. 

20 (a) IN GENERAL.—Section 35(g)(9) of the Internal 

21 Revenue Code of 1986 is amended by striking ‘‘February 

22 13, 2011’’ and inserting ‘‘July 1, 2012’’. 

23 (b) CONFORMING AMENDMENT.—Section 173(f)(8) 

24 of the Workforce Investment Act of 1998 (29 U.S.C. 

25 2918(f)(8)) is amended by striking ‘‘February 13, 2011’’ 

26 and inserting ‘‘July 1, 2012’’. 


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1 (c) EFFECTIVE DATE.—The amendments made by 

2 this section shall apply to months beginning after Feb3 ruary 12, 2011. 

4 SEC. 6. EXTENSION OF COBRA BENEFITS FOR CERTAIN 

5 TAA-ELIGIBLE INDIVIDUALS AND PBGC RE6 CIPIENTS. 

7 (a) ERISA AMENDMENTS.— 

8 (1) PBGC RECIPIENTS.—Section 602(2)(A)(v) 

9 of the Employee Retirement Income Security Act of 

10 1974 (29 U.S.C. 1162(2)(A)(v)) is amended by 

11 striking ‘‘February 12, 2011’’ and inserting ‘‘June 

12 30, 2012’’. 

13 (2) TAA-ELIGIBLE INDIVIDUALS.—Section 

14 602(2)(A)(vi) of such Act (29 U.S.C. 

15 1162(2)(A)(vi)) is amended by striking ‘‘February 

16 12, 2011’’ and inserting ‘‘June 30, 2012’’. 

17 (b) IRC AMENDMENTS.— 

18 (1) PBGC RECIPIENTS.—Section 

19 4980B(f)(2)(B)(i)(V) of the Internal Revenue Code 

20 of 1986 is amended by striking ‘‘February 12, 

21 2011’’ and inserting ‘‘June 30, 2012’’. 

22 (2) TAA-ELIGIBLE INDIVIDUALS.—Section 

23 4980B(f)(2)(B)(i)(VI) of such Code is amended by 

24 striking ‘‘February 12, 2011’’ and inserting ‘‘June 

25 30, 2012’’. 


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1 (c) PHSA AMENDMENTS.—Section 2202(2)(A)(iv) of 

2 the Public Health Service Act (42 U.S.C. 300bb– 

3 2(2)(A)(iv)) is amended by striking ‘‘February 12, 2011’’ 

4 and inserting ‘‘June 30, 2012’’. 

5 (d) EFFECTIVE DATE.—The amendments made by 

6 this section shall apply to periods of coverage which would 

7 (without regard to the amendments made by this section) 

8 end on or after February 12, 2011. 

9 SEC. 7. ADDITION OF COVERAGE THROUGH VOLUNTARY 

10 EMPLOYEES’ BENEFICIARY ASSOCIATIONS. 

11 (a) IN GENERAL.—Section 35(e)(1)(K) of the Inter12 nal Revenue Code of 1986 is amended by striking ‘‘Feb13 ruary 13, 2011’’ and inserting ‘‘July 1, 2012’’. 

14 (b) EFFECTIVE DATE.—The amendment made by 

15 this section shall apply to coverage months beginning after 

16 February 12, 2011. 

17 SEC. 8. NOTICE REQUIREMENTS. 

18 (a) IN GENERAL.—Section 7527(d)(2) of the Inter19 nal Revenue Code of 1986 is amended by striking ‘‘Feb20 ruary 13, 2011’’ and inserting ‘‘July 1, 2012’’. 

21 (b) EFFECTIVE DATE.—The amendment made by 

22 this section shall apply to certificates issued after Feb23 ruary 12, 2011. 


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1 SEC. 9. APPLICATION OF LEVY TO PAYMENTS TO FEDERAL 

2 VENDORS RELATING TO PROPERTY. 

3 (a) IN GENERAL.—Section 6331(h)(3) of the Inter4 nal Revenue Code of 1986 is amended by striking ‘‘of 

5 goods or services’’ and all that follows and inserting ‘‘of— 

6 ‘‘(A) goods or services sold or leased to the 

7 Federal Government, or 

8 ‘‘(B) in the case of levies issued during the 

9 2-year period beginning after the date of the 

10 enactment of this subparagraph, property so 

11 sold or leased.’’. 

12 (b) EFFECTIVE DATE.—The amendment made by 

13 this section shall apply to levies issued after the date of 

14 the enactment of this Act. 

Æ 


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