H. R. 1—329 
of the amount in the Federal unemployment account as of any 
given time. Any amount so reserved for which the Secretary of 
the Treasury has not received a certification under paragraph (4)(B) 
by the deadline described in paragraph (4)(C)(iii) shall, upon the 
close of fiscal year 2011, become unrestricted as to use as part 
of the Federal unemployment account. 
‘‘(7) For purposes of this subsection, the terms ‘benefit year’, 
‘base period’, and ‘week’ have the respective meanings given such 
terms under section 205 of the Federal-State Extended Unemploy-
ment Compensation Act of 1970 (26 U.S.C. 3304 note). 
‘‘Special Transfer in Fiscal Year 2009 for Administration 
‘‘(g)(1) In addition to any other amounts, the Secretary of the 
Treasury shall transfer from the employment security administra-
tion account to the account of each State in the Unemployment 
Trust Fund, within 30 days after the date of the enactment of 
this subsection, the amount determined with respect to such State 
under paragraph (2). 
‘‘(2) The amount to be transferred under this subsection to 
a State account shall (as determined by the Secretary of Labor 
and certified by such Secretary to the Secretary of the Treasury) 
be equal to the amount obtained by multiplying $500,000,000 by 
the same ratio as determined under subsection (f)(1)(B) with respect 
to such State. 
‘‘(3) Any amount transferred to the account of a State as a 
result of the enactment of this subsection may be used by the 
State agency of such State only in the payment of expenses incurred 
by it for— 
‘‘(A) the administration of the provisions of its State law 
carrying out the purposes of subsection (f)(2) or any subpara-
graph of subsection (f)(3); 
‘‘(B) improved outreach to individuals who might be eligible 
for regular unemployment compensation by virtue of any provi-
sions of the State law which are described in subparagraph 
(A); 
‘‘(C) the improvement of unemployment benefit and 
unemployment 
tax 
operations, 
including 
responding 
to 
increased demand for unemployment compensation; and 
‘‘(D) staff-assisted reemployment services for unemploy-
ment compensation claimants.’’. 
(b) REGULATIONS.—The Secretary of Labor may prescribe any 
regulations, operating instructions, or other guidance necessary to 
carry out the amendment made by subsection (a). 
SEC. 2004. TEMPORARY ASSISTANCE FOR STATES WITH ADVANCES. 
Section 1202(b) of the Social Security Act (42 U.S.C. 1322(b)) 
is amended by adding at the end the following new paragraph: 
‘‘(10)(A) With respect to the period beginning on the date of 
enactment of this paragraph and ending on December 31, 2010— 
‘‘(i) any interest payment otherwise due from a State under 
this subsection during such period shall be deemed to have 
been made by the State; and 
‘‘(ii) no interest shall accrue during such period on any 
advance or advances made under section 1201 to a State. 
‘‘(B) The provisions of subparagraph (A) shall have no effect 
on the requirement for interest payments under this subsection
H. R. 1—330 
after the period described in such subparagraph or on the accrual 
of interest under this subsection after such period.’’. 
SEC. 2005. FULL FEDERAL FUNDING OF EXTENDED UNEMPLOYMENT 
COMPENSATION FOR A LIMITED PERIOD. 
(a) IN GENERAL.—In the case of sharable extended compensa-
tion and sharable regular compensation paid for weeks of unemploy-
ment beginning after the date of the enactment of this section 
and before January 1, 2010, section 204(a)(1) of the Federal-State 
Extended Unemployment Compensation Act of 1970 (26 U.S.C. 
3304 note) shall be applied by substituting ‘‘100 percent of’’ for 
‘‘one-half of’’. 
(b) SPECIAL RULE.—At the option of a State, for any weeks 
of unemployment beginning after the date of the enactment of 
this section and before January 1, 2010, an individual’s eligibility 
period (as described in section 203(c) of the Federal-State Extended 
Unemployment Compensation Act of 1970) shall, for purposes of 
any determination of eligibility for extended compensation under 
the State law of such State, be considered to include any week 
which begins— 
(1) after the date as of which such individual exhausts 
all rights to emergency unemployment compensation; and 
(2) during an extended benefit period that began on or 
before the date described in paragraph (1). 
(c) LIMITED EXTENSION.—In the case of an individual who 
receives extended compensation with respect to 1 or more weeks 
of unemployment beginning after the date of the enactment of 
this Act and before January 1, 2010, the provisions of subsections 
(a) and (b) shall, at the option of a State, be applied by substituting 
‘‘ending before June 1, 2010’’ for ‘‘before January 1, 2010’’. 
(d) EXTENSION OF TEMPORARY FEDERAL MATCHING FOR THE 
FIRST WEEK OF EXTENDED BENEFITS FOR STATES WITH NO WAITING 
WEEK.— 
(1) IN GENERAL.—Section 5 of the Unemployment Com-
pensation Extension Act of 2008 (Public Law 110–449) is 
amended by striking ‘‘December 8, 2009’’ and inserting ‘‘May 
30, 2010’’. 
(2) EFFECTIVE DATE.—The amendment made by paragraph 
(1) shall take effect as if included in the enactment of the 
Unemployment Compensation Extension Act of 2008 (Public 
Law 110–449). 
(e) DEFINITIONS.—For purposes of this section— 
(1) the terms ‘‘sharable extended compensation’’ and ‘‘shar-
able regular compensation’’ have the respective meanings given 
such terms under section 204 of the Federal-State Extended 
Unemployment Compensation Act of 1970; 
(2) the terms ‘‘extended compensation’’, ‘‘State’’, ‘‘State law’’, 
and ‘‘week’’ have the respective meanings given such terms 
under section 205 of the Federal-State Extended Unemployment 
Compensation Act of 1970; 
(3) the term ‘‘emergency unemployment compensation’’ 
means benefits payable to individuals under title IV of the 
Supplemental Appropriations Act, 2008 with respect to their 
unemployment; and 
(4) the term ‘‘extended benefit period’’ means an extended 
benefit period as determined in accordance with applicable
H. R. 1—331 
provisions of the Federal-State Extended Unemployment Com-
pensation Act of 1970. 
(f) REGULATIONS.—The Secretary of Labor may prescribe any 
operating instructions or regulations necessary to carry out this 
section. 
SEC. 2006. TEMPORARY INCREASE IN EXTENDED UNEMPLOYMENT 
BENEFITS 
UNDER 
THE 
RAILROAD 
UNEMPLOYMENT 
INSURANCE ACT. 
(a) IN GENERAL.—Section 2(c)(2) of the Railroad Unemployment 
Insurance Act (45 U.S.C. 352(c)(2)) is amended by adding at the 
end the following: 
‘‘(D) TEMPORARY
INCREASE
IN
EXTENDED
UNEMPLOY-
MENT BENEFITS.— 
‘‘(i) EMPLOYEES
WITH
OR
MORE
YEARS
OF 
SERVICE.—Subject to clause (iii), in the case of an 
employee who has 10 or more years of service (as 
so defined), with respect to extended unemployment 
benefits— 
‘‘(I) subparagraph (A) shall be applied by sub-
stituting ‘130 days of unemployment’ for ‘65 days 
of unemployment’; and 
‘‘(II) subparagraph (B) shall be applied by 
inserting ‘(or, in the case of unemployment bene-
fits, 13 consecutive 14-day periods)’ after ‘7 
consecutive 14-day periods’. 
‘‘(ii) EMPLOYEES
WITH
LESS
THAN
YEARS
OF 
SERVICE.—Subject to clause (iii), in the case of an 
employee who has less than 10 years of service (as 
so defined), with respect to extended unemployment 
benefits, this paragraph shall apply to such an 
employee in the same manner as this paragraph would 
apply to an employee described in clause (i) if such 
clause had not been enacted. 
‘‘(iii) APPLICATION.—The provisions of clauses (i) 
and (ii) shall apply to an employee who received normal 
benefits for days of unemployment under this Act 
during the period beginning July 1, 2008, and ending 
on June 30, 2009, except that no extended benefit 
period 
under 
this 
paragraph 
shall 
begin 
after 
December 31, 2009. Notwithstanding the preceding 
sentence, no benefits shall be payable under this 
subparagraph and clauses (i) and (ii) shall no longer 
be applicable upon the exhaustion of the funds appro-
priated under clause (iv) for payment of benefits under 
this subparagraph. 
‘‘(iv) APPROPRIATION.—Out of any funds in the 
Treasury not otherwise appropriated, there are appro-
priated $20,000,000 to cover the cost of additional 
extended unemployment benefits provided under this 
subparagraph, to remain available until expended.’’. 
(b) FUNDING FOR ADMINISTRATION.—Out of any funds in the 
Treasury not otherwise appropriated, there are appropriated to 
the Railroad Retirement Board $80,000 to cover the administrative 
expenses associated with the payment of additional extended 
unemployment benefits under section 2(c)(2)(D) of the Railroad
H. R. 1—332 
Unemployment Insurance Act, as added by subsection (a), to remain 
available until expended. 
Subtitle B—Assistance for Vulnerable 
Individuals 
SEC. 2101. EMERGENCY FUND FOR TANF PROGRAM. 
(a) TEMPORARY FUND.— 
(1) IN GENERAL.—Section 403 of the Social Security Act 
(42 U.S.C. 603) is amended by adding at the end the following: 
‘‘(c) EMERGENCY FUND.— 
‘‘(1) ESTABLISHMENT.—There is established in the Treasury 
of the United States a fund which shall be known as the 
‘Emergency Contingency Fund for State Temporary Assistance 
for Needy Families Programs’ (in this subsection referred to 
as the ‘Emergency Fund’). 
‘‘(2) DEPOSITS INTO FUND.— 
‘‘(A) IN GENERAL.—Out of any money in the Treasury 
of the United States not otherwise appropriated, there 
are appropriated for fiscal year 2009, $5,000,000,000 for 
payment to the Emergency Fund. 
‘‘(B) AVAILABILITY AND USE OF FUNDS.—The amounts 
appropriated to the Emergency Fund under subparagraph 
(A) shall remain available through fiscal year 2010 and 
shall be used to make grants to States in each of fiscal 
years 2009 and 2010 in accordance with the requirements 
of paragraph (3). 
‘‘(C) LIMITATION.—In no case may the Secretary make 
a grant from the Emergency Fund for a fiscal year after 
fiscal year 2010. 
‘‘(3) GRANTS.— 
‘‘(A) GRANT RELATED TO CASELOAD INCREASES.— 
‘‘(i) IN
GENERAL.—For each calendar quarter in 
fiscal year 2009 or 2010, the Secretary shall make 
a grant from the Emergency Fund to each State that— 
‘‘(I) requests a grant under this subparagraph 
for the quarter; and 
‘‘(II) meets the requirement of clause (ii) for 
the quarter. 
‘‘(ii) CASELOAD INCREASE REQUIREMENT.—A State 
meets the requirement of this clause for a quarter 
if the average monthly assistance caseload of the State 
for the quarter exceeds the average monthly assistance 
caseload of the State for the corresponding quarter 
in the emergency fund base year of the State. 
‘‘(iii) AMOUNT
OF
GRANT.—Subject to paragraph 
(5), the amount of the grant to be made to a State 
under this subparagraph for a quarter shall be an 
amount equal to 80 percent of the amount (if any) 
by which the total expenditures of the State for basic 
assistance (as defined by the Secretary) in the quarter, 
whether under the State program funded under this 
part or as qualified State expenditures, exceeds the 
total expenditures of the State for such assistance for 
the corresponding quarter in the emergency fund base 
year of the State.
H. R. 1—333 
‘‘(B) GRANT RELATED TO INCREASED EXPENDITURES FOR 
NON-RECURRENT SHORT TERM BENEFITS.— 
‘‘(i) IN
GENERAL.—For each calendar quarter in 
fiscal year 2009 or 2010, the Secretary shall make 
a grant from the Emergency Fund to each State that— 
‘‘(I) requests a grant under this subparagraph 
for the quarter; and 
‘‘(II) meets the requirement of clause (ii) for 
the quarter. 
‘‘(ii) NON-RECURRENT
SHORT
TERM
EXPENDITURE 
REQUIREMENT.—A State meets the requirement of this 
clause for a quarter if the total expenditures of the 
State for non-recurrent short term benefits in the 
quarter, whether under the State program funded 
under this part or as qualified State expenditures, 
exceeds the total expenditures of the State for non- 
recurrent short term benefits in the corresponding 
quarter in the emergency fund base year of the State. 
‘‘(iii) AMOUNT
OF
GRANT.—Subject to paragraph 
(5), the amount of the grant to be made to a State 
under this subparagraph for a quarter shall be an 
amount equal to 80 percent of the excess described 
in clause (ii). 
‘‘(C) GRANT RELATED TO INCREASED EXPENDITURES FOR 
SUBSIDIZED EMPLOYMENT.— 
‘‘(i) IN
GENERAL.—For each calendar quarter in 
fiscal year 2009 or 2010, the Secretary shall make 
a grant from the Emergency Fund to each State that— 
‘‘(I) requests a grant under this subparagraph 
for the quarter; and 
‘‘(II) meets the requirement of clause (ii) for 
the quarter. 
‘‘(ii) 
SUBSIDIZED
EMPLOYMENT
EXPENDITURE 
REQUIREMENT.—A State meets the requirement of this 
clause for a quarter if the total expenditures of the 
State for subsidized employment in the quarter, 
whether under the State program funded under this 
part or as qualified State expenditures, exceeds the 
total such expenditures of the State in the cor-
responding quarter in the emergency fund base year 
of the State. 
‘‘(iii) AMOUNT
OF
GRANT.—Subject to paragraph 
(5), the amount of the grant to be made to a State 
under this subparagraph for a quarter shall be an 
amount equal to 80 percent of the excess described 
in clause (ii). 
‘‘(4) AUTHORITY TO MAKE NECESSARY ADJUSTMENTS TO DATA 
AND COLLECT NEEDED DATA.—In determining the size of the 
caseload of a State and the expenditures of a State for basic 
assistance, non-recurrent short-term benefits, and subsidized 
employment, during any period for which the State requests 
funds under this subsection, and during the emergency fund 
base year of the State, the Secretary may make appropriate 
adjustments to the data, on a State-by-State basis, to ensure 
that the data are comparable with respect to the groups of 
families served and the types of aid provided. The Secretary 
may develop a mechanism for collecting expenditure data,
H. R. 1—334 
including procedures which allow States to make reasonable 
estimates, and may set deadlines for making revisions to the 
data. 
‘‘(5) LIMITATION.—The total amount payable to a single 
State under subsection (b) and this subsection for fiscal years 
2009 and 2010 combined shall not exceed 50 percent of the 
annual State family assistance grant. 
‘‘(6) LIMITATIONS
ON
USE
OF
FUNDS.—A State to which 
an amount is paid under this subsection may use the amount 
only as authorized by section 404. 
‘‘(7) TIMING
OF
IMPLEMENTATION.—The Secretary shall 
implement this subsection as quickly as reasonably possible, 
pursuant to appropriate guidance to States. 
‘‘(8) APPLICATION TO INDIAN TRIBES.—This subsection shall 
apply to an Indian tribe with an approved tribal family assist-
ance plan under section 412 in the same manner as this sub-
section applies to a State. 
‘‘(9) DEFINITIONS.—In this subsection: 
‘‘(A) 
AVERAGE
MONTHLY
ASSISTANCE
CASELOAD 
DEFINED.—The term ‘average monthly assistance caseload’ 
means, with respect to a State and a quarter, the number 
of families receiving assistance during the quarter under 
the State program funded under this part or as qualified 
State expenditures, subject to adjustment under paragraph 
(4). 
‘‘(B) EMERGENCY FUND BASE YEAR.— 
‘‘(i) IN GENERAL.—The term ‘emergency fund base 
year’ means, with respect to a State and a category 
described in clause (ii), whichever of fiscal year 2007 
or 2008 is the fiscal year in which the amount described 
by the category with respect to the State is the lesser. 
‘‘(ii) 
CATEGORIES
DESCRIBED.—The 
categories 
described in this clause are the following: 
‘‘(I) The average monthly assistance caseload 
of the State. 
‘‘(II) The total expenditures of the State for 
non-recurrent short term benefits, whether under 
the State program funded under this part or as 
qualified State expenditures. 
‘‘(III) The total expenditures of the State for 
subsidized employment, whether under the State 
program funded under this part or as qualified 
State expenditures. 
‘‘(C) QUALIFIED STATE EXPENDITURES.—The term ‘quali-
fied State expenditures’ has the meaning given the term 
in section 409(a)(7).’’. 
(2) REPEAL.—Effective October 1, 2010, subsection (c) of 
section 403 of the Social Security Act (42 U.S.C. 603) (as 
added by paragraph (1)) is repealed, except that paragraph 
(9) of such subsection shall remain in effect until October 
1, 2011, but only with respect to section 407(b)(3)(A)(i) of such 
Act. 
(b) TEMPORARY
MODIFICATION
OF
CASELOAD
REDUCTION 
CREDIT.—Section 
407(b)(3)(A)(i) 
of 
such 
Act 
(42 
U.S.C. 
607(b)(3)(A)(i)) is amended by inserting ‘‘(or if the immediately 
preceding fiscal year is fiscal year 2008, 2009, or 2010, then, at 
State option, during the emergency fund base year of the State
H. R. 1—335 
with respect to the average monthly assistance caseload of the 
State (within the meaning of section 403(c)(9)), except that, if a 
State elects such option for fiscal year 2008, the emergency fund 
base year of the State with respect to such caseload shall be 
fiscal year 2007))’’ before ‘‘under the State’’. 
(c) DISREGARD FROM LIMITATION ON TOTAL PAYMENTS TO TERRI-
TORIES.—Section 1108(a)(2) of the Social Security Act (42 U.S.C. 
1308(a)(2)) is amended by inserting ‘‘403(c)(3),’’ after ‘‘403(a)(5),’’. 
(d) SUNSET OF OTHER TEMPORARY PROVISIONS.— 
(1) DISREGARD FROM LIMITATION ON TOTAL PAYMENTS TO 
TERRITORIES.—Effective October 1, 2010, section 1108(a)(2) of 
the Social Security Act (42 U.S.C. 1308(a)(2)) is amended by 
striking ‘‘403(c)(3),’’ (as added by subsection (c)). 
(2) CASELOAD
REDUCTION
CREDIT.—Effective October 1, 
2011, 
section 
407(b)(3)(A)(i) 
of 
such 
Act 
(42 
U.S.C. 
607(b)(3)(A)(i)) is amended by striking ‘‘(or if the immediately 
preceding fiscal year is fiscal year 2008, 2009, or 2010, then, 
at State option, during the emergency fund base year of the 
State with respect to the average monthly assistance caseload 
of the State (within the meaning of section 403(c)(9)), except 
that, if a State elects such option for fiscal year 2008, the 
emergency fund base year of the State with respect to such 
caseload shall be fiscal year 2007))’’ (as added by subsection 
(b)). 
SEC. 2102. EXTENSION OF TANF SUPPLEMENTAL GRANTS. 
(a) EXTENSION THROUGH FISCAL YEAR 2010.—Section 7101(a) 
of the Deficit Reduction Act of 2005 (Public Law 109–171; 120 
Stat. 135), as amended by section 301(a) of the Medicare Improve-
ments for Patients and Providers Act of 2008 (Public Law 110– 
275), is amended by striking ‘‘fiscal year 2009’’ and inserting ‘‘fiscal 
year 2010’’. 
(b) CONFORMING AMENDMENT.—Section 403(a)(3)(H)(ii) of the 
Social Security Act (42 U.S.C. 603(a)(3)(H)(ii)) is amended to read 
as follows: 
‘‘(ii) subparagraph (G) shall be applied as if ‘fiscal 
year 2010’ were substituted for ‘fiscal year 2001’; and’’. 
SEC. 2103. CLARIFICATION OF AUTHORITY OF STATES TO USE TANF 
FUNDS CARRIED OVER FROM PRIOR YEARS TO PROVIDE 
TANF BENEFITS AND SERVICES. 
Section 404(e) of the Social Security Act (42 U.S.C. 604(e)) 
is amended to read as follows: 
‘‘(e) AUTHORITY TO CARRY OVER CERTAIN AMOUNTS FOR BENE-
FITS OR SERVICES OR FOR FUTURE CONTINGENCIES.—A State or 
tribe may use a grant made to the State or tribe under this 
part for any fiscal year to provide, without fiscal year limitation, 
any benefit or service that may be provided under the State or 
tribal program funded under this part.’’. 
SEC. 2104. TEMPORARY RESUMPTION OF PRIOR CHILD SUPPORT LAW. 
During the period that begins on October 1, 2008, and ends 
on September 30, 2010, section 455(a)(1) of the Social Security 
Act (42 U.S.C. 655(a)(1)) shall be applied and administered as 
if the phrase ‘‘from amounts paid to the State under section 458 
or’’ does not appear in such section.
H. R. 1—336 
Subtitle C—Economic Recovery Payments 
to Certain Individuals 
SEC. 2201. ECONOMIC RECOVERY PAYMENT TO RECIPIENTS OF SOCIAL 
SECURITY, SUPPLEMENTAL SECURITY INCOME, RAIL-
ROAD RETIREMENT BENEFITS, AND VETERANS DIS-
ABILITY COMPENSATION OR PENSION BENEFITS. 
(a) AUTHORITY TO MAKE PAYMENTS.— 
(1) ELIGIBILITY.— 
(A) IN GENERAL.—Subject to paragraph (5)(B), the Sec-
retary of the Treasury shall disburse a $250 payment to 
each individual who, for any month during the 3-month 
period ending with the month which ends prior to the 
month that includes the date of the enactment of this 
Act, is entitled to a benefit payment described in clause 
(i), (ii), or (iii) of subparagraph (B) or is eligible for a 
SSI cash benefit described in subparagraph (C). 
(B) BENEFIT
PAYMENT
DESCRIBED.—For purposes of 
subparagraph (A): 
(i) TITLE II BENEFIT.—A benefit payment described 
in this clause is a monthly insurance benefit payable 
(without regard to sections 202(j)(1) and 223(b) of the 
Social Security Act (42 U.S.C. 402(j)(1), 423(b)) under— 
(I) section 202(a) of such Act (42 U.S.C. 
402(a)); 
(II) section 202(b) of such Act (42 U.S.C. 
402(b)); 
(III) section 202(c) of such Act (42 U.S.C. 
402(c)); 
(IV) section 202(d)(1)(B)(ii) of such Act (42 
U.S.C. 402(d)(1)(B)(ii)); 
(V) section 202(e) of such Act (42 U.S.C. 
402(e)); 
(VI) section 202(f) of such Act (42 U.S.C. 
402(f)); 
(VII) section 202(g) of such Act (42 U.S.C. 
402(g)); 
(VIII) section 202(h) of such Act (42 U.S.C. 
402(h)); 
(IX) section 223(a) of such Act (42 U.S.C. 
423(a)); 
(X) section 227 of such Act (42 U.S.C. 427); 
or 
(XI) section 228 of such Act (42 U.S.C. 428). 
(ii) RAILROAD
RETIREMENT
BENEFIT.—A benefit 
payment described in this clause is a monthly annuity 
or pension payment payable (without regard to section 
5(a)(ii) of the Railroad Retirement Act of 1974 (45 
U.S.C. 231d(a)(ii))) under— 
(I) section 2(a)(1) of such Act (45 U.S.C. 
231a(a)(1)); 
(II) section 2(c) of such Act (45 U.S.C. 231a(c)); 
(III) section 2(d)(1)(i) of such Act (45 U.S.C. 
231a(d)(1)(i)); 
(IV) section 2(d)(1)(ii) of such Act (45 U.S.C. 
231a(d)(1)(ii));
H. R. 1—337 
(V) section 2(d)(1)(iii)(C) of such Act to an 
adult disabled child (45 U.S.C. 231a(d)(1)(iii)(C)); 
(VI) section 2(d)(1)(iv) of such Act (45 U.S.C. 
231a(d)(1)(iv)); 
(VII) section 2(d)(1)(v) of such Act (45 U.S.C. 
231a(d)(1)(v)); or 
(VIII) section 7(b)(2) of such Act (45 U.S.C. 
231f(b)(2)) with respect to any of the benefit pay-
ments described in clause (i) of this subparagraph. 
(iii) 
VETERANS
BENEFIT.—A 
benefit 
payment 
described in this clause is a compensation or pension 
payment payable under— 
(I) section 1110, 1117, 1121, 1131, 1141, or 
1151 of title 38, United States Code; 
(II) section 1310, 1312, 1313, 1315, 1316, or 
1318 of title 38, United States Code; 
(III) section 1513, 1521, 1533, 1536, 1537, 
1541, 1542, or 1562 of title 38, United States Code; 
or 
(IV) section 1805, 1815, or 1821 of title 38, 
United States Code, 
to a veteran, surviving spouse, child, or parent as 
described in paragraph (2), (3), (4)(A)(ii), or (5) of sec-
tion 101, title 38, United States Code, who received 
that benefit during any month within the 3 month 
period ending with the month which ends prior to 
the month that includes the date of the enactment 
of this Act. 
(C) SSI CASH BENEFIT DESCRIBED.—A SSI cash benefit 
described in this subparagraph is a cash benefit payable 
under section 1611 (other than under subsection (e)(1)(B) 
of such section) or 1619(a) of the Social Security Act (42 
U.S.C. 1382, 1382h). 
(2) REQUIREMENT.—A payment shall be made under para-
graph (1) only to individuals who reside in 1 of the 50 States, 
the District of Columbia, Puerto Rico, Guam, the United States 
Virgin Islands, American Samoa, or the Northern Mariana 
Islands. For purposes of the preceding sentence, the determina-
tion of the individual’s residence shall be based on the current 
address of record under a program specified in paragraph (1). 
(3) NO DOUBLE PAYMENTS.—An individual shall be paid 
only 1 payment under this section, regardless of whether the 
individual is entitled to, or eligible for, more than 1 benefit 
or cash payment described in paragraph (1). 
(4) LIMITATION.—A payment under this section shall not 
be made— 
(A) in the case of an individual entitled to a benefit 
specified in paragraph (1)(B)(i) or paragraph (1)(B)(ii)(VIII) 
if, for the most recent month of such individual’s entitle-
ment in the 3-month period described in paragraph (1), 
such individual’s benefit under such paragraph was not 
payable by reason of subsection (x) or (y) of section 202 
the Social Security Act (42 U.S.C. 402) or section 1129A 
of such Act (42 U.S.C. 1320a-8a); 
(B) in the case of an individual entitled to a benefit 
specified in paragraph (1)(B)(iii) if, for the most recent 
month of such individual’s entitlement in the 3 month
H. R. 1—338 
period described in paragraph (1), such individual’s benefit 
under such paragraph was not payable, or was reduced, 
by reason of section 1505, 5313, or 5313B of title 38, 
United States Code; 
(C) in the case of an individual entitled to a benefit 
specified in paragraph (1)(C) if, for such most recent month, 
such individual’s benefit under such paragraph was not 
payable by reason of subsection (e)(1)(A) or (e)(4) of section 
1611 (42 U.S.C. 1382) or section 1129A of such Act (42 
U.S.C. 1320a-8a); or 
(D) in the case of any individual whose date of death 
occurs before the date on which the individual is certified 
under subsection (b) to receive a payment under this sec-
tion. 
(5) TIMING AND MANNER OF PAYMENTS.— 
(A) IN GENERAL.—The Secretary of the Treasury shall 
commence disbursing payments under this section at the 
earliest practicable date but in no event later than 120 
days after the date of enactment of this Act. The Secretary 
of the Treasury may disburse any payment electronically 
to an individual in such manner as if such payment was 
a benefit payment or cash benefit to such individual under 
the applicable program described in subparagraph (B) or 
(C) of paragraph (1). 
(B) DEADLINE.—No payments shall be disbursed under 
this section after December 31, 2010, regardless of any 
determinations of entitlement to, or eligibility for, such 
payments made after such date. 
(b) IDENTIFICATION
OF
RECIPIENTS.—The Commissioner of 
Social Security, the Railroad Retirement Board, and the Secretary 
of Veterans Affairs shall certify the individuals entitled to receive 
payments under this section and provide the Secretary of the 
Treasury with the information needed to disburse such payments. 
A certification of an individual shall be unaffected by any subse-
quent determination or redetermination of the individual’s entitle-
ment to, or eligibility for, a benefit specified in subparagraph (B) 
or (C) of subsection (a)(1). 
(c) TREATMENT OF PAYMENTS.— 
(1) PAYMENT TO BE DISREGARDED FOR PURPOSES OF ALL 
FEDERAL
AND
FEDERALLY
ASSISTED
PROGRAMS.—A payment 
under subsection (a) shall not be regarded as income and shall 
not be regarded as a resource for the month of receipt and 
the following 9 months, for purposes of determining the eligi-
bility of the recipient (or the recipient’s spouse or family) for 
benefits or assistance, or the amount or extent of benefits 
or assistance, under any Federal program or under any State 
or local program financed in whole or in part with Federal 
funds. 
(2) PAYMENT NOT CONSIDERED INCOME FOR PURPOSES OF 
TAXATION.—A payment under subsection (a) shall not be consid-
ered as gross income for purposes of the Internal Revenue 
Code of 1986. 
(3) PAYMENTS PROTECTED FROM ASSIGNMENT.—The provi-
sions of sections 207 and 1631(d)(1) of the Social Security 
Act (42 U.S.C. 407, 1383(d)(1)), section 14(a) of the Railroad 
Retirement Act of 1974 (45 U.S.C. 231m(a)), and section 5301 
of title 38, United States Code, shall apply to any payment
H. R. 1—339 
made under subsection (a) as if such payment was a benefit 
payment or cash benefit to such individual under the applicable 
program described in subparagraph (B) or (C) of subsection 
(a)(1). 
(4) PAYMENTS SUBJECT TO OFFSET.—Notwithstanding para-
graph (3), for purposes of section 3716 of title 31, United 
States Code, any payment made under this section shall not 
be considered a benefit payment or cash benefit made under 
the applicable program described in subparagraph (B) or (C) 
of subsection (a)(1) and all amounts paid shall be subject to 
offset to collect delinquent debts. 
(d) PAYMENT TO REPRESENTATIVE PAYEES AND FIDUCIARIES.— 
(1) IN GENERAL.—In any case in which an individual who 
is entitled to a payment under subsection (a) and whose benefit 
payment or cash benefit described in paragraph (1) of that 
subsection is paid to a representative payee or fiduciary, the 
payment under subsection (a) shall be made to the individual’s 
representative payee or fiduciary and the entire payment shall 
be used only for the benefit of the individual who is entitled 
to the payment. 
(2) APPLICABILITY.— 
(A) PAYMENT ON THE BASIS OF A TITLE II OR SSI BEN-
EFIT.—Section 1129(a)(3) of the Social Security Act (42 
U.S.C. 1320a–8(a)(3)) shall apply to any payment made 
on the basis of an entitlement to a benefit specified in 
paragraph (1)(B)(i) or (1)(C) of subsection (a) in the same 
manner as such section applies to a payment under title 
II or XVI of such Act. 
(B) PAYMENT ON THE BASIS OF A RAILROAD RETIREMENT 
BENEFIT.—Section 13 of the Railroad Retirement Act (45 
U.S.C. 231l) shall apply to any payment made on the 
basis of an entitlement to a benefit specified in paragraph 
(1)(B)(ii) of subsection (a) in the same manner as such 
section applies to a payment under such Act. 
(C) PAYMENT ON THE BASIS OF A VETERANS BENEFIT.— 
Sections 5502, 6106, and 6108 of title 38, United States 
Code, shall apply to any payment made on the basis of 
an entitlement to a benefit specified in paragraph (1)(B)(iii) 
of subsection (a) in the same manner as those sections 
apply to a payment under that title. 
(e) APPROPRIATION.—Out of any sums in the Treasury of the 
United States not otherwise appropriated, the following sums are 
appropriated for the period of fiscal years 2009 through 2011, 
to remain available until expended, to carry out this section: 
(1) For the Secretary of the Treasury, $131,000,000 for 
administrative costs incurred in carrying out this section, sec-
tion 2202, section 36A of the Internal Revenue Code of 1986 
(as added by this Act), and other provisions of this Act or 
the amendments made by this Act relating to the Internal 
Revenue Code of 1986. 
(2) For the Commissioner of Social Security— 
(A) such sums as may be necessary for payments to 
individuals certified by the Commissioner of Social Security 
as entitled to receive a payment under this section; and 
(B) $90,000,000 for the Social Security Administration’s 
Limitation on Administrative Expenses for costs incurred 
in carrying out this section.
H. R. 1—340 
(3) For the Railroad Retirement Board— 
(A) such sums as may be necessary for payments to 
individuals certified by the Railroad Retirement Board as 
entitled to receive a payment under this section; and 
(B) $1,400,000 to the Railroad Retirement Board’s 
Limitation on Administration for administrative costs 
incurred in carrying out this section. 
(4)(A) For the Secretary of Veterans Affairs— 
(i) such sums as may be necessary for the Com-
pensation and Pensions account, for payments to 
individuals certified by the Secretary of Veterans 
Affairs as entitled to receive a payment under this 
section; and 
(ii) $100,000 for the Information Systems Tech-
nology account and $7,100,000 for the General Oper-
ating Expenses account for administrative costs 
incurred in carrying out this section. 
(B) The Department of Veterans Affairs Compensation and 
Pensions account shall hereinafter be available for payments 
authorized under subsection (a)(1)(A) to individuals entitled 
to a benefit payment described in subsection (a)(1)(B)(iii). 
SEC. 2202. SPECIAL CREDIT FOR CERTAIN GOVERNMENT RETIREES. 
(a) IN GENERAL.—In the case of an eligible individual, there 
shall be allowed as a credit against the tax imposed by subtitle 
A of the Internal Revenue Code of 1986 for the first taxable year 
beginning in 2009 an amount equal $250 ($500 in the case of 
a joint return where both spouses are eligible individuals). 
(b) ELIGIBLE INDIVIDUAL.—For purposes of this section— 
(1) IN GENERAL.—The term ‘‘eligible individual’’ means any 
individual— 
(A) who receives during the first taxable year beginning 
in 2009 any amount as a pension or annuity for service 
performed in the employ of the United States or any State, 
or any instrumentality thereof, which is not considered 
employment for purposes of chapter 21 of the Internal 
Revenue Code of 1986, and 
(B) who does not receive a payment under section 
2201 during such taxable year. 
(2) IDENTIFICATION
NUMBER
REQUIREMENT.—Such term 
shall not include any individual who does not include on the 
return of tax for the taxable year— 
(A) such individual’s social security account number, 
and 
(B) in the case of a joint return, the social security 
account number of one of the taxpayers on such return. 
For purposes of the preceding sentence, the social security 
account number shall not include a TIN (as defined in section 
7701(a)(41) of the Internal Revenue Code of 1986) issued by 
the Internal Revenue Service. Any omission of a correct social 
security account number required under this subparagraph 
shall be treated as a mathematical or clerical error for purposes 
of applying section 6213(g)(2) of such Code to such omission. 
(c) TREATMENT OF CREDIT.— 
(1) REFUNDABLE CREDIT.— 
(A) IN GENERAL.—The credit allowed by subsection (a) 
shall be treated as allowed by subpart C of part IV of
H. R. 1—341 
subchapter A of chapter 1 of the Internal Revenue Code 
of 1986. 
(B) 
APPROPRIATIONS.—For 
purposes 
of 
section 
1324(b)(2) of title 31, United States Code, the credit allowed 
by subsection (a) shall be treated in the same manner 
a refund from the credit allowed under section 36A of 
the Internal Revenue Code of 1986 (as added by this Act). 
(2) 
DEFICIENCY
RULES.—For 
purposes 
of 
section 
6211(b)(4)(A) of the Internal Revenue Code of 1986, the credit 
allowable by subsection (a) shall be treated in the same manner 
as the credit allowable under section 36A of the Internal Rev-
enue Code of 1986 (as added by this Act). 
(d) REFUNDS DISREGARDED IN THE ADMINISTRATION OF FEDERAL 
PROGRAMS
AND FEDERALLY ASSISTED PROGRAMS.—Any credit or 
refund allowed or made to any individual by reason of this section 
shall not be taken into account as income and shall not be taken 
into account as resources for the month of receipt and the following 
2 months, for purposes of determining the eligibility of such indi-
vidual or any other individual for benefits or assistance, or the 
amount or extent of benefits or assistance, under any Federal 
program or under any State or local program financed in whole 
or in part with Federal funds. 
TITLE III—PREMIUM ASSISTANCE FOR 
COBRA BENEFITS 
SEC. 3000. TABLE OF CONTENTS. 
The table of contents of this title is as follows: 
TITLE III—PREMIUM ASSISTANCE FOR COBRA BENEFITS 
Sec. 3000. Table of contents. 
Sec. 3001. Premium assistance for COBRA benefits. 
SEC. 3001. PREMIUM ASSISTANCE FOR COBRA BENEFITS. 
(a) PREMIUM ASSISTANCE FOR COBRA CONTINUATION COVERAGE 
FOR INDIVIDUALS AND THEIR FAMILIES.— 
(1) PROVISION OF PREMIUM ASSISTANCE.— 
(A) REDUCTION OF PREMIUMS PAYABLE.—In the case 
of any premium for a period of coverage beginning on 
or after the date of the enactment of this Act for COBRA 
continuation coverage with respect to any assistance 
eligible individual, such individual shall be treated for pur-
poses of any COBRA continuation provision as having paid 
the amount of such premium if such individual pays (or 
a person other than such individual’s employer pays on 
behalf of such individual) 35 percent of the amount of 
such premium (as determined without regard to this sub-
section). 
(B) PLAN ENROLLMENT OPTION.— 
(i) IN
GENERAL.—Notwithstanding the COBRA 
continuation provisions, an assistance eligible indi-
vidual may, not later than 90 days after the date 
of notice of the plan enrollment option described in 
this subparagraph, elect to enroll in coverage under 
a plan offered by the employer involved, or the 
employee organization involved (including, for this pur-
pose, a joint board of trustees of a multiemployer trust
H. R. 1—342 
affiliated with one or more multiemployer plans), that 
is different than coverage under the plan in which 
such individual was enrolled at the time the qualifying 
event occurred, and such coverage shall be treated 
as COBRA continuation coverage for purposes of the 
applicable COBRA continuation coverage provision. 
(ii) REQUIREMENTS.—An assistance eligible indi-
vidual may elect to enroll in different coverage as 
described in clause (i) only if— 
(I) the employer involved has made a deter-
mination that such employer will permit assistance 
eligible individuals to enroll in different coverage 
as provided for this subparagraph; 
(II) the premium for such different coverage 
does not exceed the premium for coverage in which 
the individual was enrolled at the time the quali-
fying event occurred; 
(III) the different coverage in which the indi-
vidual elects to enroll is coverage that is also 
offered to the active employees of the employer 
at the time at which such election is made; and 
(IV) the different coverage is not— 
(aa) coverage that provides only dental, 
vision, counseling, or referral services (or a 
combination of such services); 
(bb) a flexible spending arrangement (as 
defined in section 106(c)(2) of the Internal Rev-
enue Code of 1986); or 
(cc) coverage that provides coverage for 
services or treatments furnished in an on-site 
medical facility maintained by the employer 
and that consists primarily of first-aid serv-
ices, prevention and wellness care, or similar 
care (or a combination of such care). 
(C) PREMIUM
REIMBURSEMENT.—For provisions pro-
viding the balance of such premium, see section 6432 of 
the Internal Revenue Code of 1986, as added by paragraph 
(12). 
(2) LIMITATION OF PERIOD OF PREMIUM ASSISTANCE.— 
(A) IN GENERAL.—Paragraph (1)(A) shall not apply with 
respect to any assistance eligible individual for months 
of coverage beginning on or after the earlier of— 
(i) the first date that such individual is eligible 
for coverage under any other group health plan (other 
than coverage consisting of only dental, vision, coun-
seling, or referral services (or a combination thereof), 
coverage under a flexible spending arrangement (as 
defined in section 106(c)(2) of the Internal Revenue 
Code of 1986), or coverage of treatment that is fur-
nished in an on-site medical facility maintained by 
the employer and that consists primarily of first-aid 
services, prevention and wellness care, or similar care 
(or a combination thereof)) or is eligible for benefits 
under title XVIII of the Social Security Act, or 
(ii) the earliest of—
H. R. 1—343 
(I) the date which is 9 months after the first 
day of the first month that paragraph (1)(A) 
applies with respect to such individual, 
(II) the date following the expiration of the 
maximum period of continuation coverage required 
under the applicable COBRA continuation cov-
erage provision, or 
(III) the date following the expiration of the 
period of continuation coverage allowed under 
paragraph (4)(B)(ii). 
(B) TIMING
OF
ELIGIBILITY
FOR
ADDITIONAL
COV-
ERAGE.—For purposes of subparagraph (A)(i), an individual 
shall not be treated as eligible for coverage under a group 
health plan before the first date on which such individual 
could be covered under such plan. 
(C) 
NOTIFICATION
REQUIREMENT.—An 
assistance 
eligible individual shall notify in writing the group health 
plan with respect to which paragraph (1)(A) applies if such 
paragraph ceases to apply by reason of subparagraph (A)(i). 
Such notice shall be provided to the group health plan 
in such time and manner as may be specified by the Sec-
retary of Labor. 
(3) ASSISTANCE ELIGIBLE INDIVIDUAL.—For purposes of this 
section, the term ‘‘assistance eligible individual’’ means any 
qualified beneficiary if— 
(A) at any time during the period that begins with 
September 1, 2008, and ends with December 31, 2009, 
such qualified beneficiary is eligible for COBRA continu-
ation coverage, 
(B) such qualified beneficiary elects such coverage, and 
(C) the qualifying event with respect to the COBRA 
continuation coverage consists of the involuntary termi-
nation of the covered employee’s employment and occurred 
during such period. 
(4) EXTENSION OF ELECTION PERIOD AND EFFECT ON COV-
ERAGE.— 
(A) IN
GENERAL.—For purposes of applying section 
605(a) of the Employee Retirement Income Security Act 
of 1974, section 4980B(f)(5)(A) of the Internal Revenue 
Code of 1986, section 2205(a) of the Public Health Service 
Act, and section 8905a(c)(2) of title 5, United States Code, 
in the case of an individual who does not have an election 
of COBRA continuation coverage in effect on the date of 
the enactment of this Act but who would be an assistance 
eligible individual if such election were so in effect, such 
individual may elect the COBRA continuation coverage 
under the COBRA continuation coverage provisions con-
taining such sections during the period beginning on the 
date of the enactment of this Act and ending 60 days 
after the date on which the notification required under 
paragraph (7)(C) is provided to such individual. 
(B) COMMENCEMENT OF COVERAGE; NO REACH-BACK.— 
Any COBRA continuation coverage elected by a qualified 
beneficiary during an extended election period under 
subparagraph (A)—
H. R. 1—344 
(i) shall commence with the first period of coverage 
beginning on or after the date of the enactment of 
this Act, and 
(ii) shall not extend beyond the period of COBRA 
continuation coverage that would have been required 
under the applicable COBRA continuation coverage 
provision if the coverage had been elected as required 
under such provision. 
(C) PREEXISTING CONDITIONS.—With respect to a quali-
fied beneficiary who elects COBRA continuation coverage 
pursuant to subparagraph (A), the period— 
(i) beginning on the date of the qualifying event, 
and 
(ii) ending with the beginning of the period 
described in subparagraph (B)(i), 
shall be disregarded for purposes of determining the 63- 
day periods referred to in section 701(c)(2) of the Employee 
Retirement Income Security Act of 1974, section 9801(c)(2) 
of the Internal Revenue Code of 1986, and section 2701(c)(2) 
of the Public Health Service Act. 
(5) EXPEDITED
REVIEW
OF
DENIALS
OF
PREMIUM
ASSIST-
ANCE.—In any case in which an individual requests treatment 
as an assistance eligible individual and is denied such treat-
ment by the group health plan, the Secretary of Labor (or 
the Secretary of Health and Human Services in connection 
with COBRA continuation coverage which is provided other 
than pursuant to part 6 of subtitle B of title I of the Employee 
Retirement Income Security Act of 1974), in consultation with 
the Secretary of the Treasury, shall provide for expedited review 
of such denial. An individual shall be entitled to such review 
upon application to such Secretary in such form and manner 
as shall be provided by such Secretary. Such Secretary shall 
make a determination regarding such individual’s eligibility 
within 15 business days after receipt of such individual’s 
application for review under this paragraph. Either Secretary’s 
determination upon review of the denial shall be de novo and 
shall be the final determination of such Secretary. A reviewing 
court shall grant deference to such Secretary’s determination. 
The provisions of this paragraph, paragraphs (1) through (4), 
and paragraph (7) shall be treated as provisions of title I 
of the Employee Retirement Income Security Act of 1974 for 
purposes of part 5 of subtitle B of such title. 
(6) DISREGARD OF SUBSIDIES FOR PURPOSES OF FEDERAL 
AND STATE PROGRAMS.—Notwithstanding any other provision 
of law, any premium reduction with respect to an assistance 
eligible individual under this subsection shall not be considered 
income or resources in determining eligibility for, or the amount 
of assistance or benefits provided under, any other public ben-
efit provided under Federal law or the law of any State or 
political subdivision thereof. 
(7) NOTICES TO INDIVIDUALS.— 
(A) GENERAL NOTICE.— 
(i) IN GENERAL.—In the case of notices provided 
under section 606(a)(4) of the Employee Retirement 
Income Security Act of 1974 (29 U.S.C. 1166(4)), section 
4980B(f)(6)(D) of the Internal Revenue Code of 1986, 
section 2206(4) of the Public Health Service Act (42
H. R. 1—345 
U.S.C. 300bb-6(4)), or section 8905a(f)(2)(A) of title 5, 
United States Code, with respect to individuals who, 
during the period described in paragraph (3)(A), 
become entitled to elect COBRA continuation coverage, 
the requirements of such sections shall not be treated 
as met unless such notices include an additional 
notification to the recipient of— 
(I) the availability of premium reduction with 
respect to such coverage under this subsection, 
and 
(II) the option to enroll in different coverage 
if the employer permits assistance eligible individ-
uals to elect enrollment in different coverage (as 
described in paragraph (1)(B)). 
(ii) ALTERNATIVE NOTICE.—In the case of COBRA 
continuation coverage to which the notice provision 
under such sections does not apply, the Secretary of 
Labor, in consultation with the Secretary of the 
Treasury and the Secretary of Health and Human 
Services, shall, in consultation with administrators of 
the group health plans (or other entities) that provide 
or administer the COBRA continuation coverage 
involved, provide rules requiring the provision of such 
notice. 
(iii) FORM.—The requirement of the additional 
notification under this subparagraph may be met by 
amendment of existing notice forms or by inclusion 
of a separate document with the notice otherwise 
required. 
(B) SPECIFIC REQUIREMENTS.—Each additional notifica-
tion under subparagraph (A) shall include— 
(i) the forms necessary for establishing eligibility 
for premium reduction under this subsection, 
(ii) the name, address, and telephone number nec-
essary to contact the plan administrator and any other 
person maintaining relevant information in connection 
with such premium reduction, 
(iii) a description of the extended election period 
provided for in paragraph (4)(A), 
(iv) a description of the obligation of the qualified 
beneficiary under paragraph (2)(C) to notify the plan 
providing continuation coverage of eligibility for subse-
quent coverage under another group health plan or 
eligibility for benefits under title XVIII of the Social 
Security Act and the penalty provided under section 
6720C of the Internal Revenue Code of 1986 for failure 
to so notify the plan, 
(v) a description, displayed in a prominent manner, 
of the qualified beneficiary’s right to a reduced pre-
mium and any conditions on entitlement to the reduced 
premium, and 
(vi) a description of the option of the qualified 
beneficiary to enroll in different coverage if the 
employer permits such beneficiary to elect to enroll 
in such different coverage under paragraph (1)(B). 
(C) NOTICE IN CONNECTION WITH EXTENDED ELECTION 
PERIODS.—In the case of any assistance eligible individual
H. R. 1—346 
(or any individual described in paragraph (4)(A)) who 
became entitled to elect COBRA continuation coverage 
before the date of the enactment of this Act, the adminis-
trator of the group health plan (or other entity) involved 
shall provide (within 60 days after the date of enactment 
of this Act) for the additional notification required to be 
provided under subparagraph (A) and failure to provide 
such notice shall be treated as a failure to meet the notice 
requirements under the applicable COBRA continuation 
provision. 
(D) MODEL
NOTICES.—Not later than 30 days after 
the date of enactment of this Act— 
(i) the Secretary of the Labor, in consultation with 
the Secretary of the Treasury and the Secretary of 
Health and Human Services, shall prescribe models 
for the additional notification required under this para-
graph (other than the additional notification described 
in clause (ii)), and 
(ii) in the case of any additional notification pro-
vided pursuant to subparagraph (A) under section 
8905a(f)(2)(A) of title 5, United States Code, the Office 
of Personnel Management shall prescribe a model for 
such additional notification. 
(8) REGULATIONS.—The Secretary of the Treasury may pre-
scribe such regulations or other guidance as may be necessary 
or appropriate to carry out the provisions of this subsection, 
including the prevention of fraud and abuse under this sub-
section, except that the Secretary of Labor and the Secretary 
of Health and Human Services may prescribe such regulations 
(including interim final regulations) or other guidance as may 
be necessary or appropriate to carry out the provisions of para-
graphs (5), (7), and (9). 
(9) OUTREACH.—The Secretary of Labor, in consultation 
with the Secretary of the Treasury and the Secretary of Health 
and Human Services, shall provide outreach consisting of public 
education and enrollment assistance relating to premium reduc-
tion provided under this subsection. Such outreach shall target 
employers, group health plan administrators, public assistance 
programs, States, insurers, and other entities as determined 
appropriate by such Secretaries. Such outreach shall include 
an initial focus on those individuals electing continuation cov-
erage who are referred to in paragraph (7)(C). Information 
on such premium reduction, including enrollment, shall also 
be made available on websites of the Departments of Labor, 
Treasury, and Health and Human Services. 
(10) DEFINITIONS.—For purposes of this section— 
(A) ADMINISTRATOR.—The term ‘‘administrator’’ has the 
meaning given such term in section 3(16)(A) of the 
Employee Retirement Income Security Act of 1974. 
(B) COBRA 
CONTINUATION
COVERAGE.—The term 
‘‘COBRA continuation coverage’’ means continuation cov-
erage provided pursuant to part 6 of subtitle B of title 
I of the Employee Retirement Income Security Act of 1974 
(other than under section 609), title XXII of the Public 
Health Service Act, section 4980B of the Internal Revenue 
Code of 1986 (other than subsection (f)(1) of such section 
insofar as it relates to pediatric vaccines), or section 8905a
H. R. 1—347 
of title 5, United States Code, or under a State program 
that provides comparable continuation coverage. Such term 
does not include coverage under a health flexible spending 
arrangement under a cafeteria plan within the meaning 
of section 125 of the Internal Revenue Code of 1986. 
(C) COBRA 
CONTINUATION
PROVISION.—The term 
‘‘COBRA continuation provision’’ means the provisions of 
law described in subparagraph (B). 
(D) COVERED EMPLOYEE.—The term ‘‘covered employee’’ 
has the meaning given such term in section 607(2) of 
the Employee Retirement Income Security Act of 1974. 
(E) QUALIFIED
BENEFICIARY.—The term ‘‘qualified 
beneficiary’’ has the meaning given such term in section 
607(3) of the Employee Retirement Income Security Act 
of 1974. 
(F) GROUP
HEALTH
PLAN.—The term ‘‘group health 
plan’’ has the meaning given such term in section 607(1) 
of the Employee Retirement Income Security Act of 1974. 
(G) STATE.—The term ‘‘State’’ includes the District of 
Columbia, the Commonwealth of Puerto Rico, the Virgin 
Islands, Guam, American Samoa, and the Commonwealth 
of the Northern Mariana Islands. 
(H) PERIOD OF COVERAGE.—Any reference in this sub-
section to a period of coverage shall be treated as a ref-
erence to a monthly or shorter period of coverage with 
respect to which premiums are charged with respect to 
such coverage. 
(11) REPORTS.— 
(A) INTERIM REPORT.—The Secretary of the Treasury 
shall submit an interim report to the Committee on Edu-
cation and Labor, the Committee on Ways and Means, 
and the Committee on Energy and Commerce of the House 
of Representatives and the Committee on Health, Edu-
cation, Labor, and Pensions and the Committee on Finance 
of the Senate regarding the premium reduction provided 
under this subsection that includes— 
(i) the number of individuals provided such assist-
ance as of the date of the report; and 
(ii) the total amount of expenditures incurred (with 
administrative expenditures noted separately) in 
connection with such assistance as of the date of the 
report. 
(B) FINAL REPORT.—As soon as practicable after the 
last period of COBRA continuation coverage for which pre-
mium reduction is provided under this section, the Sec-
retary of the Treasury shall submit a final report to each 
Committee referred to in subparagraph (A) that includes— 
(i) the number of individuals provided premium 
reduction under this section; 
(ii) the average dollar amount (monthly and 
annually) of premium reductions provided to such 
individuals; and 
(iii) the total amount of expenditures incurred 
(with administrative expenditures noted separately) in 
connection with premium reduction under this section. 
(12) COBRA PREMIUM ASSISTANCE.—