NOTICE REQUIREMENTS.

SEC. 1899H. NOTICE REQUIREMENTS.(a) In General.—Subsection (d) of section 7527 of the Internal Revenue Code of 1986 (relating to qualified health insurance costs credit eligibility certificate) is amended to read as follows:“(d) Qualified Health Insurance Costs Eligibility Certificate.—“(1) In general.—For purposes of this section, the term ‘qualified health insurance costs eligibility certificate’ means any written statement that an individual is an eligible individual (as defined in section 35(c)) if such statement provides such information as the Secretary may require for purposes of this section and—“(A) in the case of an eligible TAA recipient (as defined in section 35(c)(2)) or an eligible alternative TAA recipient (as defined in section 35(c)(3)), is certified by the Secretary of Labor (or by any other person or entity designated by the Secretary), or“(B) in the case of an eligible PBGC pension recipient (as defined in section 35(c)(4)), is certified by the Pension Benefit Guaranty Corporation (or by any other person or entity designated by the Secretary).“(2) Inclusion of certain information.—In the case of any statement described in paragraph (1) which is issued before January 1, 2011, such statement shall not be treated as a 123 STAT. 431 qualified health insurance costs credit eligibility certificate unless such statement includes—“(A) the name, address, and telephone number of the State office or offices responsible for providing the individual with assistance with enrollment in qualified health insurance (as defined in section 35(e)),“(B) a list of the coverage options that are treated as qualified health insurance (as so defined) by the State in which the individual resides, and“(C) in the case of a TAA-eligible individual (as defined in section 4980B(f)(5)(C)(iv)(II)), a statement informing the individual that the individual has 63 days from the date that is 7 days after the date of the issuance of such certificate to enroll in such insurance without a lapse in creditable coverage (as defined in section 9801(c)).”.(b) Effective Date.—The amendment made by this section shall apply to certificates issued after the date that is 6 months after the date of the enactment of this Act.