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42 U.S.C. § 300bb–5 — Election
Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** For purposes of this subchapter—
(1) **Election period** — The term “election period” means the period which—
(A) begins not later than the date on which coverage terminates under the plan by reason of a qualifying event,
(B) is of at least 60 days’ duration, and
(C) ends not earlier than 60 days after the later of—
(i) the date described in subparagraph (A), or
(ii) in the case of any qualified beneficiary who receives notice under [section 300bb–6(4) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section300bb–6/4&num=0&edition=prelim), the date of such notice.
(2) **Effect of election on other beneficiaries** — Except as otherwise specified in an election, any election of continuation coverage by a qualified beneficiary described in subparagraph (A)(i) or (B) of [section 300bb–8(3) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section300bb–8/3&num=0&edition=prelim) shall be deemed to include an election of continuation coverage on behalf of any other qualified beneficiary who would lose coverage under the plan by reason of the qualifying event. If there is a choice among types of coverage under the plan, each qualified beneficiary is entitled to make a separate selection among such types of coverage.
**(b) Temporary extension of COBRA election period for certain individuals**
(1) **In general** — In the case of a nonelecting TAA-eligible individual and notwithstanding subsection (a), such individual may elect continuation coverage under this subchapter during the 60-day period that begins on the first day of the month in which the individual becomes a TAA-eligible individual, but only if such election is made not later than 6 months after the date of th
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Stable record: federal_law:legal_authorities:record_usc_1b31505fc206ec744367784a
Source file: Laws/federal/codes/united-states-code/title-42/section-300bb5-election--29277baa75.md
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Source location: Title 42, Chapter 6A, § 300bb–5; chapter-6a-public-health-service.md
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**(a) In general** For purposes of this subchapter—
(1) **Election period** — The term “election period” means the period which—
(A) begins not later than the date on which coverage terminates under the plan by reason of a qualifying event,
(B) is of at least 60 days’ duration, and
(C) ends not earlier than 60 days after the later of—
(i) the date described in subparagraph (A), or
(ii) in the case of any qualified beneficiary who receives notice under [section 300bb–6(4) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section300bb–6/4&num=0&edition=prelim), the date of such notice.
(2) **Effect of election on other beneficiaries** — Except as otherwise specified in an election, any election of continuation coverage by a qualified beneficiary described in subparagraph (A)(i) or (B) of [section 300bb–8(3) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section300bb–8/3&num=0&edition=prelim) shall be deemed to include an election of continuation coverage on behalf of any other qualified beneficiary who would lose coverage under the plan by reason of the qualifying event. If there is a choice among types of coverage under the plan, each qualified beneficiary is entitled to make a separate selection among such types of coverage.
**(b) Temporary extension of COBRA election period for certain individuals**
(1) **In general** — In the case of a nonelecting TAA-eligible individual and notwithstanding subsection (a), such individual may elect continuation coverage under this subchapter during the 60-day period that begins on the first day of the month in which the individual becomes a TAA-eligible individual, but only if such election is made not later than 6 months after the date of the TAA-related loss of coverage.
(2) **Commencement of coverage; no reach-back** — Any continuation coverage elected by a TAA-eligible individual under paragraph (1) shall commence at the beginning of the 60-day election period described in such paragraph and shall not include any period prior to such 60-day election period.
(3) **Preexisting conditions** — With respect to an individual who elects continuation coverage pursuant to paragraph (1), the period—
(A) beginning on the date of the TAA-related loss of coverage, and
(B) ending on the first day of the 60-day election period described in paragraph (1),
shall be disregarded for purposes of determining the 63-day periods referred to in section 2701(c)(2),11 See References in Text note below. [section 1181(c)(2) of title 29](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section1181/c/2&num=0&edition=prelim), and [section 9801(c)(2) of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section9801/c/2&num=0&edition=prelim).
(4) **Definitions** — For purposes of this subsection:
(A) *Nonelecting TAA-eligible individual* — The term “nonelecting TAA-eligible individual” means a TAA-eligible individual who—
(i) has a TAA-related loss of coverage; and
(ii) did not elect continuation coverage under this part 22 So in original. This subchapter is not divided into parts. during the TAA-related election period.
(B) *TAA-eligible individual* — The term “TAA-eligible individual” means—
(i) an eligible TAA recipient (as defined in paragraph (2) of [section 35(c) of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section35/c&num=0&edition=prelim)), and
(ii) an eligible alternative TAA recipient (as defined in paragraph (3) of such section).
(C) *TAA-related election period* — The term “TAA-related election period” means, with respect to a TAA-related loss of coverage, the 60-day election period under this part 2 which is a direct consequence of such loss.
(D) *TAA-related loss of coverage* — The term “TAA-related loss of coverage” means, with respect to an individual whose separation from employment gives rise to being an TAA-eligible individual, the loss of health benefits coverage associated with such separation.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** There shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including—
(1) a reasonable allowance for salaries or other compensation for personal services actually rendered;
(2) traveling expenses (including amounts expended for meals and lodging other than amounts which are lavish or extravagant under the circumstances) while away from home in the pursuit of a trade or business; and
(3) rentals or other payments required to be made as a condition to the continued use or possession, for purposes of the trade or business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity.
For purposes of the preceding sentence, the place of residence of a Member of Congress (including any Delegate and Resident Commissioner) within the State, congressional district, or possession which he represents in Congress shall be considered his home, but amounts expended by such Members within each taxable year for living expenses shall not be deductible for income tax purposes. For purposes of paragraph (2), the taxpayer shall not be treated as being temporarily away from home during any period of employment if such period exceeds 1 year. The preceding sentence shall not apply to any Federal employee during any period for which such employee is certified by the Attorney General (or the designee thereof) as traveling on behalf of the United States in temporary duty status to investigate or prosecute, or provide support services for the investigation or prosecution of, a Federal crime.
**(b) Charitable contributions and gifts excepted** No deduction shall be allowed under subsection (a) for any contribution or gift which would be al
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Monitoring**
(1) So long as any action taken under [section 2253 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section2253&num=0&edition=prelim) remains in effect, the Commission shall monitor developments with respect to the domestic industry, including the progress and specific efforts made by workers and firms in the domestic industry to make a positive adjustment to import competition.
(2) If the initial period during which the action taken under [section 2253 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section2253&num=0&edition=prelim) is in effect exceeds 3 years, or if an extension of such action exceeds 3 years, the Commission shall submit a report on the results of the monitoring under paragraph (1) to the President and to the Congress not later than the date that is the mid-point of the initial period, and of each such extension, during which the action is in effect.
(3) In the course of preparing each report under paragraph (2), the Commission shall hold a hearing at which interested persons shall be given a reasonable opportunity to be present, to produce evidence, and to be heard.
(4) Upon request of the President, the Commission shall advise the President of its judgment as to the probable economic effect on the industry concerned of any reduction, modification, or termination of the action taken under [section 2253 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section2253&num=0&edition=prelim) which is under consideration.
**(b) Reduction, modification, and termination of action**
(1) Action taken under [section 2253 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section2253&num=0&edition=prel
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Federal law — U.S. Code and appendices · legal_authorities
**(a) 11 So in original. No subsec. (b) has been enacted. Prohibiting discriminatory premium rates**
(1) **In general** — With respect to the premium rate charged by a health insurance issuer for health insurance coverage offered in the individual or small group market—
(A) such rate shall vary with respect to the particular plan or coverage involved only by—
(i) whether such plan or coverage covers an individual or family;
(ii) rating area, as established in accordance with paragraph (2);
(iii) age, except that such rate shall not vary by more than 3 to 1 for adults (consistent with [section 300gg–6(c) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section300gg–6/c&num=0&edition=prelim)); and
(iv) tobacco use, except that such rate shall not vary by more than 1.5 to 1; and
(B) such rate shall not vary with respect to the particular plan or coverage involved by any other factor not described in subparagraph (A).
(2) **Rating area**
(A) *In general* — Each State shall establish 1 or more rating areas within that State for purposes of applying the requirements of this subchapter.
(B) *Secretarial review* — The Secretary shall review the rating areas established by each State under subparagraph (A) to ensure the adequacy of such areas for purposes of carrying out the requirements of this subchapter. If the Secretary determines a State’s rating areas are not adequate, or that a State does not establish such areas, the Secretary may establish rating areas for that State.
(3) **Permissible age bands** — The Secretary, in consultation with the National Association of Insurance Commissioners, shall define the permissible age bands for rating purposes under paragraph (1)(A)(iii).
(4) **Application of variat
Source: Supplied U.S. Code snapshot — release unconfirmed · 42 U.S.C. § 300gg
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** In the case of an individual, there shall be allowed as a credit against the tax imposed by subtitle A an amount equal to 72.5 percent of the amount paid by the taxpayer for coverage of the taxpayer and qualifying family members under qualified health insurance for eligible coverage months beginning in the taxable year.
**(b) Eligible coverage month** For purposes of this section—
(1) **In general** — The term “eligible coverage month” means any month if—
(A) as of the first day of such month, the taxpayer—
(i) is an eligible individual,
(ii) is covered by qualified health insurance, the premium for which is paid by the taxpayer,
(iii) does not have other specified coverage, and
(iv) is not imprisoned under Federal, State, or local authority, and
(B) such month begins more than 90 days after the date of the enactment of the Trade Act of 2002, and before January 1, 2022.
(2) **Joint returns** — In the case of a joint return, the requirements of paragraph (1)(A) shall be treated as met with respect to any month if at least 1 spouse satisfies such requirements.
**(c) Eligible individual** For purposes of this section—
(1) **In general** — The term “eligible individual” means—
(A) an eligible TAA recipient,
(B) an eligible alternative TAA recipient, and
(C) an eligible PBGC pension recipient.
(2) **Eligible TAA recipient**
(A) *In general* — Except as provided in subparagraph (B), 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 of the Trade Act of 1974 or who would be eligible to receive such allowance if section 231 of such Act were applied without regard to subsection (a)(3)(
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Requirements for qualification** A trust created or organized in the United States and forming part of a stock bonus, pension, or profit-sharing plan of an employer for the exclusive benefit of his employees or their beneficiaries shall constitute a qualified trust under this section—
(1) if contributions are made to the trust by such employer, or employees, or both, or by another employer who is entitled to deduct his contributions under section 404(a)(3)(B) (relating to deduction for contributions to profit-sharing and stock bonus plans), or by a charitable remainder trust pursuant to a qualified gratuitous transfer (as defined in section 664(g)(1)), for the purpose of distributing to such employees or their beneficiaries the corpus and income of the fund accumulated by the trust in accordance with such plan;
(2) if under the trust instrument it is impossible, at any time prior to the satisfaction of all liabilities with respect to employees and their beneficiaries under the trust, for any part of the corpus or income to be (within the taxable year or thereafter) used for, or diverted to, purposes other than for the exclusive benefit of his employees or their beneficiaries (but this paragraph shall not be construed, in the case of a multiemployer plan, to prohibit the return of a contribution within 6 months after the plan administrator determines that the contribution was made by a mistake of fact or law (other than a mistake relating to whether the plan is described in section 401(a) or the trust which is part of such plan is exempt from taxation under section 501(a), or the return of any withdrawal liability payment determined to be an overpayment within 6 months of such determination));
(3) if the plan of which such trust is a part satisfies the requireme
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Federal law — U.S. Code and appendices · legal_authorities
This chapter may be cited as the “Trade Act of 1974”.
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