Health: COBRA


Legislative — proposals, bills and analysis from 2006-present
Regulatory — administrative rules and information from U.S. offices and agencies
Judicial — current and past court cases and amicus briefs
Press Releases — Council statements and advisories to the news media



(Items in italic are available only to Council members.)

Official Source Documents

November 10, 2011 — Summary of Trade Adjustment Assistance Extension Act of 2011, Affecting Health Coverage Tax Credit and COBRA Continuation Coverage (Courtesy of Crowell & Moring, LLP)

October 21, 2011 — Trade Adjustment Assistance Extension Act (H.R. 2832)

June 18, 2010 — Treasury Interim Report to Congress Regarding COBRA Premium Assistance

May 27, 2010 — Manager's Amendment to the American Jobs and Closing Tax Loopholes Act (H.R. 4213)

May 21, 2010 — House Substitute Amendment to the American Jobs and Closing Tax Loopholes Act (H.R. 4213)

May 21, 2010 — Preliminary CBO Score for the American Jobs and Closing Tax Loopholes Act (H.R. 4213)

May 21, 2010 — Preliminary Joint Committee on Taxation Score for the American Jobs and Closing Tax Loopholes Act (H.R. 4213)

May 20, 2010 — Official Summary of the American Jobs and Closing Tax Loopholes Act (H.R. 4213)

April 13, 2010 — Senate Substitute Amendment to the Continuing Extension Act (H.R. 4851), Including COBRA Extension

March 19, 2010 — Continuing Extension Act (H.R. 4851), Including COBRA Extension, As Passed by House

March 16, 2010 — Continuing Extension Act (H.R. 4851), Including COBRA Extension

March 10, 2010 — American Workers, State, and Business Relief Act (H.R. 4213), as Passed by Senate

March 4, 2010 — Revised Jobs Bill, as Approved by House (H.R. 2847), Including COBRA Extension

March 1, 2010 — Senate Substitute Amendment to the American Workers, State, and Business Relief Act (H.R. 4213)

February 25, 2010 — Temporary Extension Act (Including COBRA Extension)

December 16, 2009 — Department of Defense Appropriations Act (Substitute Amendment to H.R. 3326), as Passed by House (Including COBRA Extension)

December 16, 2009 — Jobs for Main Street Act (Substitute Amendment to H.R. 2847), as Passed by House (Including COBRA Extension)

November 5, 2009 — The COBRA Subsidy Extension and Enhancement Act (S. 2730)

October 26, 2009 — The Extended COBRA Continuation Protection Act (H.R. 3930)

July 17, 2009 — Education and Labor Committee COBRA Extension Amendment to H.R. 3200

February 13, 2009 — Stimulus Bill Conference Report:

February 13, 2009 — House Energy and Commerce Committee Summary of Stimulus Bill Provisions on Health Care, Broadband, and Energy

February 12, 2009 — Senate Finance Committee Summary of Stimulus Bill

February 11, 2009 — Unofficial House Speaker Summary of Stimulus Bill

February 11, 2009 — Working Draft of Health Provisions in Stimulus Measure Conference Agreement

February 10, 2009 — Joint Tax Committee Revenue Estimate of Senate Stimulus Package

February 10, 2009 — Senate Finance Committee Side-by-Side Chart Comparing Tax Provisions of House and Senate Stimulus Measures

February 9, 2009 — Collins-Nelson Substitute Amendment to Senate Stimulus Package

January 30, 2009 — Senate Finance Committee Text of American Recovery and Reinvestment Act

January 28, 2009 — American Recovery and Reinvestment Act (H.R. 1), as passed by House

January 28, 2009 — American Recovery and Reinvestment Act (H.R. 1)

January 27, 2009 — Modifications to the Tax Provisions of the American Recovery and Reinvestment Act

January 27, 2009 — Joint Tax Committee Description of the Senate Finance Committee Modifications to the Tax Provisions of the American Recovery and Reinvestment Act

January 27, 2009 — Joint Tax Committee Revenue Estimate of Modifications to the American Recovery and Reinvestment Act

January 23, 2009 — Official Summary of Senate Finance Committee Stimulus Package

January 23, 2009 — Joint Tax Committee Revenue Estimate of Senate Finance Committee Stimulus Package

January 23, 2009 — Official Description of Senate Finance Committee Stimulus Package

January 23, 2009 — Joint Tax Committee Description of Senate Finance Committee Stimulus Package

January 22, 2009 — Materials for House Energy and Commerce Consideration of Economic Stimulus Package (H.R. 598)

January 22, 2009 — Materials for House Ways and Means Consideration of Economic Stimulus Package (H.R. 598)

January 16, 2009 — Health Insurance Assistance for the Unemployed Act

January 15, 2009 — Legislative Text of House Democratic Economic Stimulus Package

January 15, 2009 — Appropriations Committee Report on House Democratic Economic Stimulus Package

Official Source Documents

May 19, 2010 — Treasury Department Report on ARRA COBRA Program

January 13, 2010 — ARRA COBRA Extension Model Notice

January 13, 2010 — ARRA COBRA Extension Alternative Model Notice

December 21, 2009 — Statement of Phyllis Borzi, Assistant Secretary of DOL EBSA, on COBRA Subsidy Extension

September 8, 2009 — IRS Final Regulations on Excise Tax Filing for HSAs, COBRA Contributions

August 24, 2009 — DOL Request for Comments on COBRA Expansion Model Notice

June 15, 2009 — DOL Notice: Proposed Extension of Information Collection Request to the Department of Labor for Expedited Review of Denial of COBRA Premium Reduction

May 14, 2009 — DOL Application for Expedited Review of Denial of COBRA Premium Reduction, Letter E, Additional Info Request to Plan Administrator

May 7, 2009 — DRAFT Application for Expedited Review of Denial of Premium Reduction Assistance

April 1, 2009 — IRS Notice 2009-27: Premium Assistance for COBRA Benefits

March 20, 2009 — DOL Model Notices for COBRA Continuation

March 20, 2009 — DOL Publication of Model Notices for Health Care Continuation Coverage

March 19, 2009 — General Notice (Full version)

March 19, 2009 — General Notice (Abbreviated version)

March 19, 2009 — Alternative Notice

March 19, 2009 — Notice in Connection with Extended Election Periods

March 19, 2009 — Premium Reduction Fact Sheet for Employers

March 19, 2009 — Premium Reduction FAQs for Employers

March 19, 2009 — General COBRA FAQs for Employers

February 26, 2009 — Obama Budget: Health Care

February 26, 2009 — IRS Guidance on COBRA Subsidy Payroll Tax Credit

Official Source Documents

May 15, 2006 — U.S. Supreme Court Ruling and Opinion in Sereboff v. MAMSI

Council Materials

February 24, 2006 — Council/NAM/AHIP Amicus Brief in Sereboff v. MAMSI