To provide for the extension of premium assistance for COBRA benefits.

SA 4371. Mr. CASEY (for himself and Mr. Brown of Ohio) submitted an
amendment intended to be proposed to amendment SA 4369 proposed by Mr.
Baucus to the bill H.R. 4213, to amend the Internal Revenue Code of
1986 to extend certain expiring provisions, and for other purposes;
which was ordered to lie on the table; as follows:

At the appropriate place in the amendment, insert the
following:

SEC. __. EXTENSION AND IMPROVEMENT OF PREMIUM ASSISTANCE FOR
COBRA BENEFITS.

(a) In General.--
(1) Extension of eligibility period.--Subsection (a)(3)(A)
of section 3001 of division B of the American Recovery and
Reinvestment Act of 2009 (Public Law 111-5), as amended by
section 3(a) of the Continuing Extension Act of 2010 (Public
Law 111-157), is amended by striking ``May 31, 2010'' and
inserting ``November 30, 2010''.
(2) Rules relating to 2010 extension.--Subsection (a) of
section 3001 of division B of the American Recovery and
Reinvestment Act of 2009 (Public Law 111-5), as amended by
section 3(b) of the Continuing Extension Act of 2010 (Public
Law 111-157), is amended by adding at the end the following:
``(19) Additional rules related to 2010 extension.--In the
case of an individual who, with regard to coverage described
in paragraph (10)(B), experiences a qualifying event related
to a termination of employment on or after June 1, 2010, and
prior to the date of the enactment of this paragraph--
``(A) paragraph (2)(A)(ii)(I) shall be applied by
substituting `6 months' for `15 months'; and
``(B) rules similar to those in paragraphs (4)(A) and
(7)(C) shall apply with respect to all continuation coverage,
including State continuation coverage programs.''.
(3) Effective date.--The amendment made by this subsection
shall take effect as if included in the provisions of section
3001 of division B of the American Recovery and Reinvestment
Act of 2009.
(b) Elimination of Advance Refundability of Earned Income
Credit.--
(1) In general.--Section 3507, subsection (g) of section
32, and paragraph (7) of section 6051(a) are repealed.
(2) Conforming amendments.--
(A) Section 6012(a) is amended by striking paragraph (8)
and by redesignating paragraph (9) as paragraph (8).

[[Page S5038]]

(B) Section 6302 is amended by striking subsection (i).
(3) Effective date.--The repeals and amendments made by
this subsection shall apply to taxable years beginning after
December 31, 2010.
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