I
106TH CONGRESS
2D SESSION
H. R. 4466
To provide for certain additional benefits for individuals receiving trade
adjustment assistance.
IN THE HOUSE OF REPRESENTATIVES
MAY 16, 2000
Mr. HAYES introduced the following bill; which was referred to the Committee
on Ways and Means
A BILL
To provide for certain additional benefits for individuals
receiving trade adjustment assistance.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ‘‘Trade Adjustment As-
sistance Modifications Act of 2000’’.
SEC. 2. EXTENSION OF BENEFIT PERIOD FOR TRADE READ-
JUSTMENT ALLOWANCES FOR ADVERSELY
AFFECTED WORKERS ENROLLED IN TRAIN-
ING PROGRAMS.
(a) EXTENSION
OF
BENEFIT
PERIOD.—Section
233(a)(3) of the Trade Act of 1974 (19 U.S.C.
2293(a)(3)) is amended by striking ‘‘26’’ each place it ap-
pears and inserting ‘‘52’’.
(b) EFFECTIVE DATE.—The amendments made by
subsection (a) apply to any worker covered by a certifi-
cation of eligibility issued under subchapter A or D of
chapter 2 of title II of the Trade Act of 1974—
(1) if the certification is issued on or after the
date of the enactment of this Act; or
(2) if the certification is issued before such date
of enactment and the trade readjustment allowances
payable with respect to the period covered by the
certification to that worker have not exceeded the
maximum allowable under section 233 of the Trade
Act of 1974 on the day before such date of enact-
ment.
SEC. 3. CREDIT FOR HEALTH INSURANCE PREMIUMS PAID
BY INDIVIDUALS RECEIVING TRADE ADJUST-
MENT ASSISTANCE.
(a) IN GENERAL.—Subpart A of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of
1986 (relating to nonrefundable personal credits) is
amended by inserting after section 25A the following new
section:
‘‘SEC. 25B. HEALTH INSURANCE COSTS OF INDIVIDUALS RE-
CEIVING TRADE ADJUSTMENT ASSISTANCE.
‘‘(a) IN GENERAL.—In the case of an individual,
there shall be allowed as a credit against the tax imposed
by this chapter for the taxable year an amount equal to
50 percent of the amount paid during the taxable year
for coverage for the taxpayer and the taxpayer’s spouse
and dependents under qualified health insurance during
a period that the taxpayer or spouse is receiving trade ad-
justment assistance.
‘‘(b) QUALIFIED HEALTH INSURANCE.—For pur-
poses of this section—
‘‘(1) IN GENERAL.—The term ‘qualified health
insurance’ means insurance which constitutes med-
ical care, as defined in section 213(d) without regard
to—
‘‘(A) paragraph (1)(C) thereof, and
‘‘(B) so much of paragraph (1)(D) thereof
as relates to qualified long-term care insurance
contracts.
‘‘(2) EXCLUSION
OF
COVERAGE
PROVIDED
UNDER
GROUP
HEALTH
PLANS, ETC.—Such term
shall not include insurance provided through any
group health plan of an employer or any other enti-
ty.
‘‘(c) TRADE ADJUSTMENT ASSISTANCE.—For pur-
poses of this section, the term ‘trade adjustment assist-
ance’ means assistance provided under subchapter A or
D of chapter 2 of title II of the Trade Act of 1974.
‘‘(d) SPECIAL RULES.—
‘‘(1) COORDINATION
WITH
OTHER
DEDUC-
TIONS.—No deduction shall be allowed under this
chapter for any amount taken into account in deter-
mining the credit under this section.
‘‘(2) DENIAL OF CREDIT TO DEPENDENTS.—No
credit shall be allowed under this section to any indi-
vidual with respect to whom a deduction under sec-
tion 151 is allowable to another taxpayer for a tax-
able year beginning in the calendar year in which
such individual’s taxable year begins.’’
(b) CLERICAL AMENDMENT.—The table of sections
for subpart A part IV of subchapter A of chapter 1 of
such Code is amended by inserting after the item relating
to section 25A the following new item:
‘‘Sec. 25B. Health insurance costs of individuals receiving trade
adjustment assistance.’’
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years beginning after
December 31, 2000.
SEC. 4. TRADE ADJUSTMENT ASSISTANCE FOR TEXTILE
AND APPAREL WORKERS.
Notwithstanding any the provision of law, workers in
any firm producing textile or apparel goods whose employ-
ment is terminated, or threatened with termination, as a
result of either—
(1) a decrease in the firm’s sales or production,
or
(2) a firm’s plant or facility closure or reloca-
tion,
shall be certified by the Secretary of Labor as eligible to
receive adjustment assistance under chapter 2 of title II
of the Trade Act of 1974 at the same level of benefits
as workers certified under subchapter D of chapter 2 of
such title. The Secretary of Labor shall make such certifi-
cation not later than 30 days after the date a petition for
certification of eligibility for such assistance is filed under
such title II.
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