TAA PRE-CERTIFICATION PERIOD RULE FOR PURPOSES OF DETERMINING WHETHER THERE IS A 63-DAY LAPSE IN CREDITABLE COVERAGE.

SEC. 1899D. TAA PRE-CERTIFICATION PERIOD RULE FOR PURPOSES OF DETERMINING WHETHER THERE IS A 63-DAY LAPSE IN CREDITABLE COVERAGE.(a) IRC Amendment.—Section 9801(c)(2) of the Internal Revenue Code of 1986 (relating to not counting periods before significant breaks in creditable coverage) is amended by adding at the end the following new subparagraph:“(D) TAA-eligible individuals.—In the case of plan years beginning before January 1, 2011—“(i) TAA pre-certification period rule.—In the case of a TAA-eligible individual, the period beginning on the date the individual has a TAA-related loss of coverage and ending on the date which is 7 days after the date of the issuance by the Secretary (or by any person or entity designated by the Secretary) of a qualified health insurance costs credit eligibility certificate for such individual for purposes of section 7527 shall not be taken into account in determining the continuous period under subparagraph (A).“(ii) Definitions.—The terms ‘TAA-eligible individual’ and ‘TAA-related loss of coverage’ have the 123 STAT. 426 meanings given such terms in section 4980B(f)(5)(C)(iv).”.(b) ERISA Amendment.—Section 701(c)(2) of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1181(c)(2)) is amended by adding at the end the following new subparagraph:“(C) TAA-eligible individuals.—In the case of plan years beginning before January 1, 2011—“(i) TAA pre-certification period rule.—In the case of a TAA-eligible individual, the period beginning on the date the individual has a TAA-related loss of coverage and ending on the date that is 7 days after the date of the issuance by the Secretary (or by any person or entity designated by the Secretary) of a qualified health insurance costs credit eligibility certificate for such individual for purposes of section 7527 of the Internal Revenue Code of 1986 shall not be taken into account in determining the continuous period under subparagraph (A).“(ii) Definitions.—The terms ‘TAA-eligible individual’ and ‘TAA-related loss of coverage’ have the meanings given such terms in section 605(b)(4).”.(c) PHSA Amendment.—Section 2701(c)(2) of the Public Health Service Act (42 U.S.C. 300gg(c)(2)) is amended by adding at the end the following new subparagraph:“(C) TAA-eligible individuals.—In the case of plan years beginning before January 1, 2011—“(i) TAA pre-certification period rule.—In the case of a TAA-eligible individual, the period beginning on the date the individual has a TAA-related loss of coverage and ending on the date that is 7 days after the date of the issuance by the Secretary (or by any person or entity designated by the Secretary) of a qualified health insurance costs credit eligibility certificate for such individual for purposes of section 7527 of the Internal Revenue Code of 1986 shall not be taken into account in determining the continuous period under subparagraph (A).“(ii) Definitions.—The terms ‘TAA-eligible individual’ and ‘TAA-related loss of coverage’ have the meanings given such terms in section 2205(b)(4).”.(d) Effective Date.—The amendments made by this section shall apply to plan years beginning after the date of the enactment of this Act.