[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2227 Introduced in House (IH)]







106th CONGRESS
  1st Session
                                H. R. 2227

  To amend the Internal Revenue Code of 1986, the Employee Retirement 
   Income Security Act of 1974, and the Public Health Service Act to 
permit extension of COBRA continuation coverage for individuals age 55 
                               or older.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             June 15, 1999

  Mr. Stark introduced the following bill; which was referred to the 
   Committee on Education and the Workforce, and in addition to the 
    Committees on Commerce, and Ways and Means, for a period to be 
subsequently determined by the Speaker, in each case for consideration 
  of such provisions as fall within the jurisdiction of the committee 
                               concerned

_______________________________________________________________________

                                 A BILL


 
  To amend the Internal Revenue Code of 1986, the Employee Retirement 
   Income Security Act of 1974, and the Public Health Service Act to 
permit extension of COBRA continuation coverage for individuals age 55 
                               or older.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. EXTENSION OF COBRA CONTINUATION COVERAGE FOR INDIVIDUALS AGE 
              55 OR OLDER.

    This Act may be cited as the ``COBRA Extension Act for 55 to 65 
Year Olds''.
    (a) Internal Revenue Code Amendments.--Section 4980B(f)(2) of the 
Internal Revenue Code of 1986 is amended--
            (1) in subparagraph (B)(i), by inserting ``.--Subject to 
        subparagraph (F)(i)--'' after ``period'';
            (2) in subparagraph (C)(i), by inserting ``subject to 
        subparagraph (F)(ii),'' after ``(i)''; and
            (3) by adding at the end the following new subparagraph:
                    ``(F) Extension of coverage for individuals age 55 
                or older.--In the case of an individual who attains the 
                age of 55 on the date the period of extended coverage 
                under this section would otherwise end by virtue of the 
                application of a durational limitation in subparagraph 
                (B)(i)--
                            ``(i) such durational limitations shall no 
                        longer apply to the individual; and
                            ``(ii) during the period of any extended 
                        coverage solely by reason of the application of 
                        clause (i), in applying subparagraph (C)(i) any 
                        reference in such subparagraph to `102 percent' 
                        is deemed a reference to `125 percent'.''.
    (b) ERISA Amendments.--Section 602 of the Employee Retirement 
Income Security Act of 1974 (29 U.S.C. 1162) is amended--
            (1) in paragraph (2)(A), by inserting ``Subject to 
        paragraph (6)(A)--'' after ``period.--'';
            (2) in paragraph (3)(A), by inserting ``subject to 
        paragraph (6)(B),'' after ``(A)''; and
            (3) by adding at the end the following new paragraph:
            ``(6) Extension of coverage for individuals age 55 or 
        older.--In the case of an individual who attains the age of 55 
        on the date the period of extended coverage under this section 
        would otherwise end by virtue of the application of a 
        durational limitation in paragraph (2)(A)--
                    ``(A) such durational limitations shall no longer 
                apply to the individual; and
                    ``(B) during the period of any extended coverage 
                solely by reason of the application of subparagraph 
                (A), in applying paragraph (3)(A) any reference in such 
                paragraph to `102 percent' is deemed a reference to 
                `125 percent'.''.
    (c) PHSA Amendments.--Section 2202 of the Public Health Service Act 
(42 U.S.C. 300bb-2) is amended--
            (1) in paragraph (2)(A), by inserting ``Subject to 
        paragraph (6)(A)--'' after ``period.--'';
            (2) in paragraph (3)(A), by inserting ``subject to 
        paragraph (6)(B),'' after ``(A)''; and
            (3) by adding at the end the following new paragraph:
            ``(6) Extension of coverage for individuals age 55 or 
        older.--In the case of an individual who attains the age of 55 
        on the date the period of extended coverage under this section 
        would otherwise end by virtue of the application of a 
        durational limitation in paragraph (2)(A)--
                    ``(A) such durational limitations shall no longer 
                apply to the individual; and
                    ``(B) during the period of any extended coverage 
                solely by reason of the application of subparagraph 
                (A), in applying paragraph (3)(A) any reference in such 
                paragraph to `102 percent' is deemed a reference to 
                `125 percent'.''.
    (d) Effective Date.--The amendments made by this section apply with 
respect to plan years beginning on or after January 1, 2000.
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