123STA T .4 24 PUBLIC LA W 111 –5—FE B.1 7, 2 0 0 9inthecas e of e l i g i b le co v e r age m onths beginning before J an u ar y1,20 11 )’ ’ after ‘ ‘ 65p ercent’’ .( 2) CONF O RMI N GA M E N D MEN T . —S ection 7 527(b) of such Co d e (relating to advance payment of credit for health insurance costs of eligible individuals) is amended by inserting ‘‘( 8 0 per - cent in the case of eligible coverage months beginning before January 1, 2011)’’ after ‘‘65 percent’’. (b) E FFE C TI V E D ATE.— T he amendments made by this section shall apply to coverage months beginning on or after the first day of the first month beginning 60 days after the date of the enactment of this A ct. SEC.189 9 B . PAYM E NTFOR MONT HL Y PREM IU MS PAI D PRIOR TO COMMENCEMENT OF AD V ANCE PAYMENTS OF CREDIT. (a) P A Y MENT FOR PREMI U M S DUE PRIOR TO COMMENCEMENT OF ADVANCE PAYMENTS OF CREDIT.—Section 7527 of the I nternal R evenue Code of 1 9 86 (relating to advance payment of credit for health insurance costs of eligible individuals) is amended by adding at the end the follo w ing new subsection
‘‘(e) PAYMENT FOR PREMIUMS DUE PRIOR TO COMMENCEMENT OF ADVANCE PAYMENTS.—In the case of eligible coverage months beginning before January 1, 2011— ‘‘(1) IN GENERA L .—The program established under sub- section (a) shall provide that the Secretary shall ma k e1or more retroactive payments on behalf of a certified individual in an aggregate amount e q ual to 80 percent of the premiums for coverage of the ta x payer and qualifying family members under qualified health insurance for eligible coverage months (as defined in section 3 5(b)) occurring prior to the first month for which an advance payment is made on behalf of such individual under subsection (a). ‘‘(2) REDUCTION OF P AYMENT 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 W orkforce Investment Act of 1998 for a taxable year including the eligible coverage months described in paragraph (1).’’. (b) EFFECTIVE DATE.—The amendments made by this section shall apply to coverage months beginning after December 31, 2008. (c) TRANSITIONAL RULE.—The Secretary of the Treasury shall not be required to make any payments under section 7527(e) of the Internal Revenue Code of 1986, as added by this section, until after the date that is 6 months after the date of the enactment of this Act. SEC. 1899C. TAA RECIPIENTS NOT ENROLLED IN TRAININ G PROGRAMS ELIGIBLE FOR CREDIT. (a) IN G ENERAL.—Paragraph (2) of section 35(c) of the Internal Revenue Code of 1986 (defining eligible TAA recipient) is amended to read as follows: ‘‘(2) ELIGI B LE 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 read j ustment allowance under chapter 2 of title II of the Trade Act of 197 4 or who 26USC75 27 note. 26 USC 7527 note. 26 USC 3 5 note. 26 USC 7527.
