PUBLIC LAW 107-210—AUG. 6, 2002 116 STAT. 955 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. "(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.— 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 cf 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)(B) of such section. An individual shall continue to be treated as an eligible TAA. recipient during the first month that such individual would otherwise cease to be an eligible TAA recipient by reason of the preceding sentence. "(3) ELIGIBLE ALTERNATIVE TAA RECIPIENT. —The term 'eligible alternative TAA recipient' means, with respect to any month, any individual who— "(A) is a worker described in section 246(a)(3)(B) of the Trade Act of 1974 who is participating in the program established under section 246(a)(1) of such Act, and "(B) is receiving a benefit for such month under section 246(a)(2) of such Act. An individual shall continue to be treated as an eligible alternative TAA recipient during the first month that such individual would otherwise cease to be an eligible alternative TAA recipient by reason of the preceding sentence. "(4) ELIGIBLE PBGC PENSION RECIPIENT.— The term 'eligible PBGC pension recipient' means, with respect to any month, any individual who— "(A) has attained age 55 as of the first day of such month, and "(B) is receiving a benefit for such month any portion of which is paid by the Pension Benefit Guaranty Corporation under title IV of the Employee Retirement Income Security Act of 1974.
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