IB 
Union Calendar No. 107 
115TH CONGRESS 
1ST SESSION H. R. 2579 
[Report No. 115–160] 
To amend the Internal Revenue Code of 1986 to allow the premium tax 
credit with respect to unsubsidized COBRA continuation coverage. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 19, 2017 
Mr. TIBERI introduced the following bill; which was referred to the Committee 
on Ways and Means 
JUNE 2, 2017 
Reported with an amendment, committed to the Committee of the Whole 
House on the State of the Union, and ordered to be printed 
[Strike out all after the enacting clause and insert the part printed in italic] 
[For text of introduced bill, see copy of bill as introduced on May 19, 2017] 
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‘‘(2) COBRA CONTINUATION
COVERAGE.—The 
term ‘COBRA continuation coverage’ means continu-
ation coverage provided— 
‘‘(A) pursuant to part 6 of subtitle B of title 
I of the Employee Retirement Income Security 
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 pediatric vac-
cines), 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 sec-
tion 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’’. 
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(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 amend-
ment 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 Act of 2017 and 
in effect for months beginning after December 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 taxable years 
ending after such date. 
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Union Calendar No. 107 
115TH CONGRESS 
1ST SESSION 
H. R. 2579 
[Report No. 115–160] 
A BILL 
To amend the Internal Revenue Code of 1986 to 
allow the premium tax credit with respect to un-
subsidized COBRA continuation coverage. 
JUNE 2, 2017 
Reported with an amendment, committed to the Com-
mittee of the Whole House on the State of the Union, 
and ordered to be printed 
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22:52 Jun 02, 2017
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