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26 U.S.C. § 7527 — Advance payment of credit for health insurance costs of eligible individuals
Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** Not later than the date that is 1 year after the date of the enactment of the Trade Adjustment Assistance Reauthorization Act of 2015, the Secretary shall establish a program for making payments on behalf of certified individuals to providers of qualified health insurance (as defined in section 35(e)) for such individuals.
**(b) Limitation on advance payments during any taxable year** The Secretary may make payments under subsection (a) only to the extent that the total amount of such payments made on behalf of any individual during the taxable year does not exceed 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.
**(c) Certified individual** For purposes of this section, the term “certified individual” means any individual for whom a qualified health insurance costs credit eligibility certificate is in effect.
**(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 Corporatio
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Source file: Laws/federal/codes/united-states-code/title-26/section-7527-advance-payment-of-credit-for-health-insurance-costs-of-eligible-individ--0672ae20f3.md
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Source location: Title 26, Chapter 77, § 7527; chapter-077-miscellaneous-provisions.md
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**(a) General rule** Not later than the date that is 1 year after the date of the enactment of the Trade Adjustment Assistance Reauthorization Act of 2015, the Secretary shall establish a program for making payments on behalf of certified individuals to providers of qualified health insurance (as defined in section 35(e)) for such individuals.
**(b) Limitation on advance payments during any taxable year** The Secretary may make payments under subsection (a) only to the extent that the total amount of such payments made on behalf of any individual during the taxable year does not exceed 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.
**(c) Certified individual** For purposes of this section, the term “certified individual” means any individual for whom a qualified health insurance costs credit eligibility certificate is in effect.
**(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), such statement shall not be treated as a 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)).
**(e) Payment for premiums due prior to commencement of advance payments**
(1) **In general** — The program established under subsection (a) shall provide that the Secretary shall make 1 or more retroactive payments on behalf of a certified individual in an aggregate amount equal to 72.5 percent of the premiums for coverage of the taxpayer and qualifying family members under qualified health insurance for eligible coverage months (as defined in section 35(b)) occurring—
(A) after the date that is 1 year after the date of the enactment of the Trade Adjustment Assistance Reauthorization Act of 2015; and
(B) prior to the first month for which an advance payment is made on behalf of such individual under subsection (a).
(2) **Reduction of payment for amounts received under national emergency grants** — The amount of any payment determined under paragraph (1) shall be reduced by the amount of any payment made to the taxpayer for the purchase of qualified health insurance under a national emergency grant pursuant to section 173(f) of the Workforce Investment Act of 1998 (as in effect on the day before the date of enactment of the Workforce Innovation and Opportunity Act) for a taxable year including the eligible coverage months described in paragraph (1).
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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
Source: Supplied U.S. Code snapshot — release unconfirmed · 19 U.S.C. § 2271
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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)(
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 35
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Federal law — U.S. Code and appendices · legal_authorities
In order to simplify reporting requirements and reduce reporting burdens, the Secretary of Labor, the Secretary of Education, and the Secretary of Health and Human Services shall establish procedures and criteria under which a State board and local board may reduce reporting burdens and requirements under this Act (including the amendments made by this Act).
Source: Supplied U.S. Code snapshot — release unconfirmed · 29 U.S.C. § 3101
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Requirement of reporting** Every person who is entitled to receive payments for any month of any calendar year under section 7527 (relating to advance payment of credit for health insurance costs of eligible individuals) with respect to any certified individual (as defined in section 7527(c)) shall, at such time as the Secretary may prescribe, make the return described in subsection (b) with respect to each such individual.
**(b) Form and manner of returns** A return is described in this subsection if such return—
(1) is in such form as the Secretary may prescribe, and
(2) contains—
(A) the name, address, and TIN of each individual referred to in subsection (a),
(B) the number of months for which amounts were entitled to be received with respect to such individual under section 7527 (relating to advance payment of credit for health insurance costs of eligible individuals),
(C) the amount entitled to be received for each such month, and
(D) such other information as the Secretary may prescribe.
**(c) Statements to be furnished to individuals with respect to whom information is required** Every person required to make a return under subsection (a) shall furnish to each individual whose name is required to be set forth in such return a written statement showing—
(1) the name and address of the person required to make such return and the phone number of the information contact for such person, and
(2) the information required to be shown on the return with respect to such individual.
The written statement required under the preceding sentence shall be furnished on or before January 31 of the year following the calendar year for which the return under subsection (a) is required to be made.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6050T
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Limitation on preexisting condition exclusion period; crediting for periods of previous coverage** Subject to subsection (d), a group health plan, and a health insurance issuer offering group health insurance coverage, may, with respect to a participant or beneficiary, impose a preexisting condition exclusion only if—
(1) such exclusion relates to a condition (whether physical or mental), regardless of the cause of the condition, for which medical advice, diagnosis, care, or treatment was recommended or received within the 6-month period ending on the enrollment date;
(2) such exclusion extends for a period of not more than 12 months (or 18 months in the case of a late enrollee) after the enrollment date; and
(3) the period of any such preexisting condition exclusion is reduced by the aggregate of the periods of creditable coverage (if any, as defined in subsection (c)(1)) applicable to the participant or beneficiary as of the enrollment date.
**(b) Definitions** For purposes of this part—
(1) **Preexisting condition exclusion**
(A) *In general* — The term “preexisting condition exclusion” means, with respect to coverage, a limitation or exclusion of benefits relating to a condition based on the fact that the condition was present before the date of enrollment for such coverage, whether or not any medical advice, diagnosis, care, or treatment was recommended or received before such date.
(B) *Treatment of genetic information* — Genetic information shall not be treated as a condition described in subsection (a)(1) in the absence of a diagnosis of the condition related to such information.
(2) **Enrollment date** — The term “enrollment date” means, with respect to an individual covered under a group health plan or health insurance coverage, the date of e
Source: Supplied U.S. Code snapshot — release unconfirmed · 29 U.S.C. § 1181
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** A group health plan and a health insurance issuer offering group or individual health insurance coverage may not impose any preexisting condition exclusion with respect to such plan or coverage.
**(b) Definitions** For purposes of this part—
(1) **Preexisting condition exclusion**
(A) *In general* — The term “preexisting condition exclusion” means, with respect to coverage, a limitation or exclusion of benefits relating to a condition based on the fact that the condition was present before the date of enrollment for such coverage, whether or not any medical advice, diagnosis, care, or treatment was recommended or received before such date.
(B) *Treatment of genetic information* — Genetic information shall not be treated as a condition described in subsection (a)(1) 11 See References in Text note below. in the absence of a diagnosis of the condition related to such information.
(2) **Enrollment date** — The term “enrollment date” means, with respect to an individual covered under a group health plan or health insurance coverage, the date of enrollment of the individual in the plan or coverage or, if earlier, the first day of the waiting period for such enrollment.
(3) **Late enrollee** — The term “late enrollee” means, with respect to coverage under a group health plan, a participant or beneficiary who enrolls under the plan other than during—
(A) the first period in which the individual is eligible to enroll under the plan, or
(B) a special enrollment period under subsection (f).
(4) **Waiting period** — The term “waiting period” means, with respect to a group health plan and an individual who is a potential participant or beneficiary in the plan, the period that must pass with respect to the individual before the individual is eligib
Source: Supplied U.S. Code snapshot — release unconfirmed · 42 U.S.C. § 300gg–3
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Federal law — U.S. Code and appendices · legal_authorities
Page 3966
TITLE 26—INTERNAL REVENUE CODE
§ 7527
(i) is an eligible organization,
(ii) is in compliance with Federal tax fil-
ing and payment requirements,
(iii) is not debarred or suspended from
Federal contracts, grants, or cooperative
agreements, and
(iv) agrees to provide documentation to
substantiate any matching funds provided
pursuant to the grant program under this
section.
(B) Eligible organization
The term ‘‘eligible organization’’ means—
(i) an institution of higher education
which is described in section 102 (other
than subsection (a)(1)(C) thereof) of the
Higher Education Act of 1965 (20 U.S.C.
1002), as in effect on the date of the enact-
ment of this section, and which has not
been disqualified from participating in a
program under title IV of such Act,
(ii) an organization described in section
501(c) and exempt from tax under section
501(a),
(iii) a local government agency, includ-
ing—
(I) a county or municipal government
agency, and
(II) an Indian tribe, as defined in sec-
tion 4(13) of the Native American Hous-
ing Assistance and Self-Determination
Act of 1996 (25 U.S.C. 4103(13)), including
any tribally designated housing entity
(as defined in section 4(22) of such Act (25
U.S.C. 4103(22))), tribal subsidiary, sub-
division, or other wholly owned tribal
entity,
(iv) a local, State, regional, or national
coalition
(with
one
lead
organization
which meets the eligibility requirements
of clause (i), (ii), or (iii) acting as the ap-
plicant organization), or
(v) in the case of applicable taxpayers
and members of underserved populations
with respect to which no organizations de-
scribed in the preceding clauses are avail-
able—
(I) a State government agency, or
(II) an office providing Cooperative Ex-
tension services (
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 7527
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