1.This Act may be cited as
the Equal Access to COBRA Act of
2010
.
2.Amendments to
the Internal Revenue Code of 1986
(a)Section 4980B(g)(1)(A) of the Internal Revenue Code
of 1986 is amended in the matter preceding clause (i) by inserting
including, but not limited to
after under the
plan
.
(b)Special rule
for retirees and widowsSection 4980B(g)(1)(D) of the Internal
Revenue Code of 1986 is amended in the matter preceding clause (i) by inserting
including, but not limited to
after under the
plan
.
(c)Special rule
for certain bankruptcy proceedingsSection 4980B(f)(2)(B)(i)(III)
of the Internal Revenue Code of 1986 is amended—
(1)by striking
proceedings),
and inserting proceedings):
;
and
(2)by striking
or qualified beneficiary (described in subsection (g)(1)(D)(iii)), or in
the case of the surviving spouse or dependent children of the covered
employee
and inserting , qualified beneficiary (described in
subsection (g)(1)(D)(iii)), or surviving domestic partner as determined under
the plan; or in the case of a qualified beneficiary described in subsection
(g)(1)(D)
.
(d)Section 4980B(f)(3) of the Internal Revenue Code of 1986 is
amended by inserting after subparagraph (F) the following:
(G)The qualified
beneficiary ceases to be the covered employee's domestic partner as determined
under the
plan.
.
(e)Section 4980B(f)(6)(A) of the Internal Revenue Code
of 1986 is amended by striking and spouse of the employee (if
any)
and inserting and, if any, such covered employee's
qualified beneficiaries who are age 19 or older
.
3.Amendments to
the Employee Retirement Income Security Act of 1974
(a)Section 607(3)(A) of the Employee Retirement Income
Security Act of 1974 (29 U.S.C. 1167(3)(A)) is amended in the matter preceding
clause (i) by inserting including, but not limited to
after
under the plan
.
(b)Special rule
for retirees and widowsSection 607(3)(C) of the Employee
Retirement Income Security Act of 1974 (29 U.S.C. 1167(3)(C)) is amended in the
matter preceding clause (i) by inserting including, but not limited
to
after under the plan
.
(c)Special rule
for certain bankruptcy proceedingsSection 602(2)(A)(iii) of the
Employee Retirement Income Security Act of 1974 (29 U.S.C. 1162(2)(A)(iii)) is
amended—
(1)by striking
proceedings),
and inserting proceedings):
;
and
(2)by striking
or qualified beneficiary (described in section 607(3)(C)(iii)), or in
the case of the surviving spouse or dependent children of the covered
employee
and inserting , qualified beneficiary (described in
section 607(3)(C)(iii)), or surviving domestic partner as determined under the
plan; or in the case of a qualified beneficiary described in section
607(3)(C)
.
(d)Section 603 of the Employee Retirement Income Security Act
of 1974 (29 U.S.C. 1163) is amended by inserting after paragraph (6) the
following:
(7)The qualified
beneficiary ceases to be the covered employee's domestic partner as determined
under the
plan.
.
(e)Section 606(a)(1) of the Employee Retirement Income
Security Act of 1974 (29 U.S.C. 1166(a)(1)) is amended by striking and
spouse of the employee (if any)
and inserting and, if any, such
covered employee's qualified beneficiaries who are age 19 or
older
.
4.Amendments to
the Public Health Service Act
(a)Section 2208(3)(A) of the Public Health Service Act
(42 U.S.C. 300bb–8(3)(A)) is amended in the matter preceding clause (i) by
inserting including, but not limited to
after under the
plan
.
(b)Section 2203 of the Public Health Service Act (42 U.S.C.
300bb–3) is amended by inserting after paragraph (6) the following:
(7)The qualified
beneficiary ceases to be the covered employee's domestic partner as determined
under the
plan.
.
(c)Section 2206(1) of the Public Health Service Act (42
U.S.C. 300bb–6(1)) is amended by striking and spouse of the employee (if
any)
and inserting and, if any, such covered employee's
qualified beneficiaries who are age 19 or older
.