(1) workers certified as eligible for trade adjust-
ment assistance benefits under chapter 2 of title II 
of that Act pursuant to petitions filed under section 
221 of that Act before July 1, 2021; 
(2) firms certified as eligible for technical as-
sistance or grants under chapter 3 of title II of that 
Act pursuant to petitions filed under section 251 of 
that Act before July 1, 2021; and 
(3) agricultural commodity producers certified 
as eligible for technical or financial assistance under 
chapter 6 of title II of that Act pursuant to petitions 
filed under section 292 of that Act before July 1, 
2021. 
SEC. 7. EXTENSION AND MODIFICATION OF HEALTH COV-
ERAGE TAX CREDIT. 
(a) EXTENSION.—Subparagraph (B) of section 
35(b)(1) of the Internal Revenue Code of 1986 is amended 
by striking ‘‘before January 1, 2014’’ and inserting ‘‘be-
fore January 1, 2020’’. 
(b) COORDINATION WITH CREDIT FOR COVERAGE 
UNDER A QUALIFIED HEALTH PLAN.—Subsection (g) of 
section 35 of the Internal Revenue Code of 1986 is amend-
ed— 
(1) by redesignating paragraph (11) as para-
graph (13), and 
VerDate Sep 11 2014 
22:29 Apr 17, 2015
Jkt 049200
PO 00000
Frm 00021
Fmt 6652
Sfmt 6201
E:\BILLS\H1892.IH
H1892
asabaliauskas on DSK5VPTVN1PROD with BILLS
(2) by inserting after paragraph (10) the fol-
lowing new paragraphs: 
‘‘(11) ELECTION.— 
‘‘(A) IN GENERAL.—A taxpayer may elect 
to have this section apply for any eligible cov-
erage month. 
‘‘(B) TIMING
AND
APPLICABILITY
OF 
ELECTION.—Except as the Secretary may pro-
vide— 
‘‘(i) an election to have this section 
apply for any eligible coverage month in a 
taxable year shall be made not later than 
the due date (including extensions) for the 
return of tax for the taxable year, and 
‘‘(ii) any election for this section to 
apply for an eligible coverage month shall 
apply for all subsequent eligible coverage 
months in the taxable year and, once 
made, shall be irrevocable with respect to 
such months. 
‘‘(12) COORDINATION
WITH
PREMIUM
TAX 
CREDIT.— 
‘‘(A) IN GENERAL.—An eligible coverage 
month to which the election under paragraph 
(11) applies shall not be treated as a coverage 
VerDate Sep 11 2014 
22:29 Apr 17, 2015
Jkt 049200
PO 00000
Frm 00022
Fmt 6652
Sfmt 6201
E:\BILLS\H1892.IH
H1892
asabaliauskas on DSK5VPTVN1PROD with BILLS
month (as defined in section 36B(c)(2)) for 
purposes of section 36B with respect to the tax-
payer. 
‘‘(B) COORDINATION WITH ADVANCE PAY-
MENTS OF PREMIUM TAX CREDIT.—In the case 
of a taxpayer who makes the election under 
paragraph (11) with respect to any eligible cov-
erage month in a taxable year or on behalf of 
whom any advance payment is made under sec-
tion 7527 with respect to any month in such 
taxable year— 
‘‘(i) the tax imposed by this chapter 
for the taxable year shall be increased by 
the excess, if any, of— 
‘‘(I) the sum of any advance pay-
ments made on behalf of the taxpayer 
under section 1412 of the Patient 
Protection and Affordable Care Act 
and section 7527 for months during 
such taxable year, over 
‘‘(II) the sum of the credits al-
lowed under this section (determined 
without regard to paragraph (1)) and 
section 36B (determined without re-
VerDate Sep 11 2014 
22:29 Apr 17, 2015
Jkt 049200
PO 00000
Frm 00023
Fmt 6652
Sfmt 6201
E:\BILLS\H1892.IH
H1892
asabaliauskas on DSK5VPTVN1PROD with BILLS
gard to subsection (f)(1) thereof) for 
such taxable year, and 
‘‘(ii) section 36B(f)(2) shall not apply 
with respect to such taxpayer for such tax-
able year, except that if such taxpayer re-
ceived any advance payments under section 
7527 for any month in such taxable year 
and is later allowed a credit under section 
36B for such taxable year, then section 
36B(f)(2) shall be applied by substituting 
the amount determined under clause (i) for 
the amount determined under section 
36B(f)(2)(A).’’. 
(c) EXTENSION OF ADVANCE PAYMENT PROGRAM.— 
(1) IN
GENERAL.—Subsection (a) of section 
7527 of the Internal Revenue Code of 1986 is 
amended by striking ‘‘August 1, 2003’’ and insert-
ing ‘‘the date that is 1 year after the date of the en-
actment of the Trade Adjustment Assistance Exten-
sion Act of 2015’’. 
(2) CONFORMING AMENDMENT.—Paragraph (1) 
of section 7527(e) of such Code is amended by strik-
ing ‘‘occurring’’ and all that follows and inserting 
‘‘occurring— 
VerDate Sep 11 2014 
22:29 Apr 17, 2015
Jkt 049200
PO 00000
Frm 00024
Fmt 6652
Sfmt 6201
E:\BILLS\H1892.IH
H1892
asabaliauskas on DSK5VPTVN1PROD with BILLS
‘‘(A) after the date that is 1 year after the 
date of the enactment of the Trade Adjustment 
Assistance Extension Act of 2015, and 
‘‘(B) prior to the first month for which an 
advance payment is made on behalf of such in-
dividual under subsection (a).’’. 
(d) INDIVIDUAL INSURANCE TREATED AS QUALIFIED 
HEALTH INSURANCE WITHOUT REGARD
TO ENROLL-
MENT DATE.— 
(1) IN GENERAL.—Subparagraph (J) of section 
35(e)(1) of the Internal Revenue Code of 1986 is 
amended by striking ‘‘insurance if the eligible indi-
vidual’’ and all that follows through ‘‘For purposes 
of’’ and inserting ‘‘insurance. For purposes of’’. 
(2) SPECIAL RULE.—Subparagraph (J) of sec-
tion 35(e)(1) of such Code, as amended by para-
graph (1), is amended by striking ‘‘insurance.’’ and 
inserting ‘‘insurance (other than coverage enrolled in 
through an Exchange established under the Patient 
Protection and Affordable Care Act).’’. 
(e) CONFORMING AMENDMENT.—Subsection (m) of 
section 6501 of the Internal Revenue Code of 1986 is 
amended by inserting ‘‘, 35(g)(11)’’ after ‘‘30D(e)(4)’’. 
(f) EFFECTIVE DATE.— 
VerDate Sep 11 2014 
22:29 Apr 17, 2015
Jkt 049200
PO 00000
Frm 00025
Fmt 6652
Sfmt 6201
E:\BILLS\H1892.IH
H1892
asabaliauskas on DSK5VPTVN1PROD with BILLS