26 U.S.C. 35: Health insurance costs of eligible individuals

2021

• Pub. L. 117–2 amended par. (9) generally. Prior to amendment, par. (9) related to COBRA premium assistance. (American Rescue Plan Act of 2021) Law text · (g)

2020

• Pub. L. 116–260 substituted "January 1, 2022" for "January 1, 2021". (Consolidated Appropriations Act, 2021) Law text · (b)

2019

• Pub. L. 116–94 substituted "January 1, 2021" for "January 1, 2020". (Further Consolidated Appropriations Act, 2020) Law text · (b)

2015

• Pub. L. 114–27, §407(a), substituted "before January 1, 2020" for "before January 1, 2014". (Trade Preferences Extension Act of 2015) Law text · (b)
• Pub. L. 114–27, §407(d)(2), inserted "(other than coverage enrolled in through an Exchange established under the Patient Protection and Affordable Care Act)" after "under individual health insurance". (Trade Preferences Extension Act of 2015) Law text · (e)
• Pub. L. 114–27, §407(d)(1), substituted "under individual health insurance. For purposes of" for "under individual health insurance if the eligible individual was covered under individual health insurance during the entire 30-day period that ends on the date that such individual became separated fr… (Trade Preferences Extension Act of 2015) Law text · (e)
• Pub. L. 114–27, §407(b), added pars. (11) and (12) and redesignated former par. (11) as (13). (Trade Preferences Extension Act of 2015) Law text · (g)

2014

• Pub. L. 113–295, §209(j)(3), amended directory language of Pub. L. 111–5, §3001(a)(14)(A). See 2009 Amendment notes below. Law text · (g)

2011

• Pub. L. 112–40, §241(b)(1), substituted "72.5 percent" for "65 percent (80 percent in the case of eligible coverage months beginning before February 13, 2011)". Law text · (a)
• Pub. L. 112–40, §241(a), inserted ", and before January 1, 2014" after "2002". Law text · (b)
• Pub. L. 112–40, §241(b)(3)(A), struck out "and before February 13, 2011" after "paragraph" in introductory provisions. Law text · (c)
• Pub. L. 112–40, §241(b)(3)(B), substituted "Coverage" for "In the case of eligible coverage months beginning before February 13, 2012, coverage". Law text · (e)
• Pub. L. 112–40, §241(b)(3)(C), which directed amendment of par. (9) relating to continued qualification of family members after certain events by striking out "In the case of eligible coverage months beginning before February 13, 2011—", was executed by striking out such introducto… Law text · (g)

2010

• Pub. L. 111–344, §111(a), substituted "February 13, 2011" for "January 1, 2011". (Omnibus Trade Act of 2010) Law text · (a)
• Pub. L. 111–344, §113(a), substituted "February 13, 2011" for "January 1, 2011" in introductory provisions. (Omnibus Trade Act of 2010) Law text · (c)
• Pub. L. 111–344, §117(a), substituted "February 13, 2012" for "January 1, 2011". (Omnibus Trade Act of 2010) Law text · (e)
• Pub. L. 111–144 substituted "section 3001(a) of title III of division B of the American Recovery and Reinvestment Act of 2009" for "section 3002(a) of the Health Insurance Assistance for the Unemployed Act of 2009". (Temporary Extension Act of 2010) Law text · (g)
• Pub. L. 111–344, §115(a), which directed amendment of par. (9) relating to continued qualification of family members after certain events by substituting "February 13, 2011" for "January 1, 2011", was executed by making the substitution in introductory provisions of par. (10) to re… (Omnibus Trade Act of 2010) Law text · (g)

2009

• Pub. L. 111–5, §1899A(a)(1), inserted "(80 percent in the case of eligible coverage months beginning before January 1, 2011)" after "65 percent". (American Recovery and Reinvestment Act of 2009) Law text · (a)
• Pub. L. 111–5, §1899C(a), amended par. (2) generally. Prior to amendment, text read as follows: "The term 'eligible TAA recipient' means, with respect to any month, any individual who is receiving for any day of such month a trade readjustment allowance under chapter 2 of title II o… (American Recovery and Reinvestment Act of 2009) Law text · (c)
• Pub. L. 111–5, §1899G(a), added subpar. (K). (American Recovery and Reinvestment Act of 2009) Law text · (e)
• Pub. L. 111–5, §3001(a)(14)(A), as amended by Pub. L. 113–295, §209(j)(3), added par. (9) relating to COBRA premium assistance and redesignated former par. (9) relating to continued qualification of family members after certain events as (10). Former par. (10) relating to regu… (American Recovery and Reinvestment Act of 2009) Law text · (g), (10)
• Pub. L. 111–5, §1899E(a), added par. (9) relating to continued qualification of family members after certain events and redesignated former par. (9) relating to regulations as (10). (American Recovery and Reinvestment Act of 2009) Law text · (g), (10)
• Pub. L. 111–5, §3001(a)(14)(A), as amended by Pub. L. 113–295, §209(j)(3), redesignated par. (10) relating to regulations as (11). (American Recovery and Reinvestment Act of 2009) Law text · (g)

2007

• Pub. L. 110–172 struck out "paragraph (2) or (4) of" before "section 152(e)" and substituted "(as defined in section 152(e)(4)(A))" for "(within the meaning of section 152(e)(1))". (Tax Technical Corrections Act of 2007) Law text · (d)

2004

• Pub. L. 108–311 amended heading and text of par. (3) generally. Prior to amendment, text read as follows: "Amounts distributed from an Archer MSA (as defined in section 220(d)) shall not be taken into account under subsection (a)." (Working Families Tax Relief Act of 2004) Law text · (g)