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certified by the State in which such insurance 
is offered’, and 
‘‘(B) the requirements of paragraph (8) 
shall be treated as satisfied if the certification 
meets such requirements as the Secretary may 
provide.’’. 
(c) UNSUBSIDIZED COBRA CONTINUATION COV-
ERAGE.—Section 36B of such Code is amended by adding 
at the end the following new subsection: 
‘‘(h) UNSUBSIDIZED COBRA CONTINUATION COV-
ERAGE.—For purposes of this section— 
‘‘(1) IN
GENERAL.—The term ‘unsubsidized 
COBRA continuation coverage’ means COBRA con-
tinuation coverage the payment of applicable pre-
miums (as defined in section 4980B(f)(4)) for which 
is solely the obligation of the taxpayer. 
‘‘(2) COBRA CONTINUATION COVERAGE.—The 
term ‘COBRA continuation coverage’ means con-
tinuation coverage provided— 
‘‘(A) pursuant to part 6 of subtitle B of 
title I of the Employee Retirement Income Se-
curity Act of 1974 (other than under sections 
602(5) and 609), title XXII of the Public 
Health Service Act, section 4980B (other than 
subsection (f)(1) thereof insofar as it relates to 
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pediatric vaccines), or section 8905a of title 5, 
United States Code, 
‘‘(B) under a State law or program that 
provides coverage comparable to coverage de-
scribed in subparagraph (A), or 
‘‘(C) under a group health plan that is a 
church plan (as defined in section 414(e)) and 
is comparable to coverage provided pursuant to 
section 4980B. 
Such term shall not include coverage under a health 
flexible spending arrangement.’’. 
(d) CONFORMING AMENDMENT.— 
(1) Section 36B(d)(2)(A) is amended by insert-
ing ‘‘COBRA continuation coverage or’’ after ‘‘other 
than’’. 
(2) Section 36B(g)(6) of such Code is amended 
by striking ‘‘subsection (f)(5)’’ and inserting ‘‘sub-
section (f)(4)’’. 
(e) AMENDMENT OF SECTION 36B AS AMENDED BY 
AMERICAN HEALTH CARE ACT OF 2017.—Whenever in 
this section an amendment is expressed in terms of an 
amendment to section 36B of the Internal Revenue Code 
of 1986, the reference shall be considered to be made to 
such section as amended by the American Health Care 
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Act of 2017 and in effect for months beginning after De-
cember 31, 2019. 
(f) EFFECTIVE DATE.—The amendments made by 
this section are contingent upon the enactment of the 
American Health Care Act of 2017 and shall apply (if at 
all) to months beginning after December 31, 2019, in tax-
able years ending after such date. 
Passed the House of Representatives June 15, 2017. 
Attest: 
KAREN L. HAAS, 
Clerk. 
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Calendar No. 302 
115TH CONGRESS 
2D SESSION 
H. R. 2579 
AN ACT 
To amend the Internal Revenue Code of 1986 to 
allow the premium tax credit with respect to un-
subsidized COBRA continuation coverage. 
FEBRUARY 6, 2018 
Read the second time and placed on the calendar 
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