I
106TH CONGRESS
1ST SESSION
H. R. 2227
To amend the Internal Revenue Code of 1986, the Employee Retirement
Income Security Act of 1974, and the Public Health Service Act to
permit extension of COBRA continuation coverage for individuals age
55 or older.
IN THE HOUSE OF REPRESENTATIVES
JUNE 15, 1999
Mr. STARK introduced the following bill; which was referred to the Committee
on Education and the Workforce, and in addition to the Committees on
Commerce, and Ways and Means, for a period to be subsequently deter-
mined by the Speaker, in each case for consideration of such provisions
as fall within the jurisdiction of the committee concerned
A BILL
To amend the Internal Revenue Code of 1986, the Employee
Retirement Income Security Act of 1974, and the Public
Health Service Act to permit extension of COBRA con-
tinuation coverage for individuals age 55 or older.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. EXTENSION OF COBRA CONTINUATION COV-
ERAGE FOR INDIVIDUALS AGE 55 OR OLDER.
This Act may be cited as the ‘‘COBRA Extension Act
for 55 to 65 Year Olds’’.
(a) INTERNAL REVENUE CODE AMENDMENTS.—Sec-
tion 4980B(f)(2) of the Internal Revenue Code of 1986
is amended—
(1) in subparagraph (B)(i), by inserting ‘‘.—
Subject to subparagraph (F)(i)—’’ after ‘‘PERIOD’’;
(2) in subparagraph (C)(i), by inserting ‘‘sub-
ject to subparagraph (F)(ii),’’ after ‘‘(i)’’; and
(3) by adding at the end the following new sub-
paragraph:
‘‘(F) EXTENSION OF COVERAGE FOR INDI-
VIDUALS AGE 55 OR OLDER.—In the case of an
individual who attains the age of 55 on the date
the period of extended coverage under this sec-
tion would otherwise end by virtue of the appli-
cation of a durational limitation in subpara-
graph (B)(i)—
‘‘(i) such durational limitations shall
no longer apply to the individual; and
‘‘(ii) during the period of any ex-
tended coverage solely by reason of the ap-
plication of clause (i), in applying subpara-
graph (C)(i) any reference in such sub-
paragraph to ‘102 percent’ is deemed a
reference to ‘125 percent’.’’.
(b) ERISA AMENDMENTS.—Section 602 of the Em-
ployee Retirement Income Security Act of 1974 (29
U.S.C. 1162) is amended—
(1) in paragraph (2)(A), by inserting ‘‘Subject
to paragraph (6)(A)—’’ after ‘‘PERIOD.—’’;
(2) in paragraph (3)(A), by inserting ‘‘subject
to paragraph (6)(B),’’ after ‘‘(A)’’; and
(3) by adding at the end the following new
paragraph:
‘‘(6) EXTENSION OF COVERAGE FOR INDIVID-
UALS AGE 55 OR OLDER.—In the case of an indi-
vidual who attains the age of 55 on the date the pe-
riod of extended coverage under this section would
otherwise end by virtue of the application of a
durational limitation in paragraph (2)(A)—
‘‘(A) such durational limitations shall no
longer apply to the individual; and
‘‘(B) during the period of any extended
coverage solely by reason of the application of
subparagraph (A), in applying paragraph
(3)(A) any reference in such paragraph to ‘102
percent’ is deemed a reference to ‘125 per-
cent’.’’.
(c) PHSA AMENDMENTS.—Section 2202 of the Pub-
lic Health Service Act (42 U.S.C. 300bb–2) is amended—
(1) in paragraph (2)(A), by inserting ‘‘Subject
to paragraph (6)(A)—’’ after ‘‘PERIOD.—’’;
(2) in paragraph (3)(A), by inserting ‘‘subject
to paragraph (6)(B),’’ after ‘‘(A)’’; and
(3) by adding at the end the following new
paragraph:
‘‘(6) EXTENSION OF COVERAGE FOR INDIVID-
UALS AGE 55 OR OLDER.—In the case of an indi-
vidual who attains the age of 55 on the date the pe-
riod of extended coverage under this section would
otherwise end by virtue of the application of a
durational limitation in paragraph (2)(A)—
‘‘(A) such durational limitations shall no
longer apply to the individual; and
‘‘(B) during the period of any extended
coverage solely by reason of the application of
subparagraph (A), in applying paragraph
(3)(A) any reference in such paragraph to ‘102
percent’ is deemed a reference to ‘125 per-
cent’.’’.
(d) EFFECTIVE DATE.—The amendments made by
this section apply with respect to plan years beginning on
or after January 1, 2000.
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