Public Law 111–5 111th Congress An Act - Loan Programs Office

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ebenthall on POQ96SHH1 with PUBLAW 123 STAT. 454 PUBLIC LAW 111–5—FEB. 17, 2009 26 USC 6428 note. (3) For the Railroad Retirement Board— (A) such sums as may be necessary for payments to individuals certified by the Railroad Retirement Board as entitled to receive a payment under this section; and (B) $1,400,000 to the Railroad Retirement Board’s Limitation on Administration for administrative costs incurred in carrying out this section. (4)(A) For the Secretary of Veterans Affairs— (i) such sums as may be necessary for the Compensation and Pensions account, for payments to individuals certified by the Secretary of Veterans Affairs as entitled to receive a payment under this section; and (ii) $100,000 for the Information Systems Technology account and $7,100,000 for the General Operating Expenses account for administrative costs incurred in carrying out this section. (B) The Department of Veterans Affairs Compensation and Pensions account shall hereinafter be available for payments authorized under subsection (a)(1)(A) to individuals entitled to a benefit payment described in subsection (a)(1)(B)(iii). SEC. 2202. SPECIAL CREDIT FOR CERTAIN GOVERNMENT RETIREES. (a) IN GENERAL.—In the case of an eligible individual, there shall be allowed as a credit against the tax imposed by subtitle A of the Internal Revenue Code of 1986 for the first taxable year beginning in 2009 an amount equal $250 ($500 in the case of a joint return where both spouses are eligible individuals). (b) ELIGIBLE INDIVIDUAL.—For purposes of this section— (1) IN GENERAL.—The term ‘‘eligible individual’’ means any individual— (A) who receives during the first taxable year beginning in 2009 any amount as a pension or annuity for service performed in the employ of the United States or any State, or any instrumentality thereof, which is not considered employment for purposes of chapter 21 of the Internal Revenue Code of 1986, and (B) who does not receive a payment under section 2201 during such taxable year. (2) IDENTIFICATION NUMBER REQUIREMENT.—Such term shall not include any individual who does not include on the return of tax for the taxable year— (A) such individual’s social security account number, and (B) in the case of a joint return, the social security account number of one of the taxpayers on such return. For purposes of the preceding sentence, the social security account number shall not include a TIN (as defined in section 7701(a)(41) of the Internal Revenue Code of 1986) issued by the Internal Revenue Service. Any omission of a correct social security account number required under this subparagraph shall be treated as a mathematical or clerical error for purposes of applying section 6213(g)(2) of such Code to such omission. (c) TREATMENT OF CREDIT.— (1) REFUNDABLE CREDIT.— (A) IN GENERAL.—The credit allowed by subsection (a) shall be treated as allowed by subpart C of part IV of VerDate Nov 24 2008 21:35 Mar 11, 2009 Jkt 079139 PO 00005 Frm 00340 Fmt 6580 Sfmt 6581 E:\PUBLAW\PUBL005.111 APPS06 PsN: PUBL005
PUBLIC LAW 111–5—FEB. 17, 2009 123 STAT. 455 subchapter A of chapter 1 of the Internal Revenue Code of 1986. (B) APPROPRIATIONS.—For purposes of section 1324(b)(2) of title 31, United States Code, the credit allowed by subsection (a) shall be treated in the same manner a refund from the credit allowed under section 36A of the Internal Revenue Code of 1986 (as added by this Act). (2) DEFICIENCY RULES.—For purposes of section 6211(b)(4)(A) of the Internal Revenue Code of 1986, the credit allowable by subsection (a) shall be treated in the same manner as the credit allowable under section 36A of the Internal Revenue Code of 1986 (as added by this Act). (d) REFUNDS DISREGARDED IN THE ADMINISTRATION OF FEDERAL PROGRAMS AND FEDERALLY ASSISTED PROGRAMS.—Any credit or refund allowed or made to any individual by reason of this section shall not be taken into account as income and shall not be taken into account as resources for the month of receipt and the following 2 months, for purposes of determining the eligibility of such individual or any other individual for benefits or assistance, or the amount or extent of benefits or assistance, under any Federal program or under any State or local program financed in whole or in part with Federal funds. TITLE III—PREMIUM ASSISTANCE FOR COBRA BENEFITS Time period. ebenthall on POQ96SHH1 with PUBLAW SEC. 3000. TABLE OF CONTENTS. The table of contents of this title is as follows: TITLE III—PREMIUM ASSISTANCE FOR COBRA BENEFITS Sec. 3000. Table of contents. Sec. 3001. Premium assistance for COBRA benefits. SEC. 3001. PREMIUM ASSISTANCE FOR COBRA BENEFITS. (a) PREMIUM ASSISTANCE FOR COBRA CONTINUATION COVERAGE FOR INDIVIDUALS AND THEIR FAMILIES.— (1) PROVISION OF PREMIUM ASSISTANCE.— (A) REDUCTION OF PREMIUMS PAYABLE.—In the case of any premium for a period of coverage beginning on or after the date of the enactment of this Act for COBRA continuation coverage with respect to any assistance eligible individual, such individual shall be treated for purposes of any COBRA continuation provision as having paid the amount of such premium if such individual pays (or a person other than such individual’s employer pays on behalf of such individual) 35 percent of the amount of such premium (as determined without regard to this subsection). (B) PLAN ENROLLMENT OPTION.— (i) IN GENERAL.—Notwithstanding the COBRA continuation provisions, an assistance eligible individual may, not later than 90 days after the date of notice of the plan enrollment option described in this subparagraph, elect to enroll in coverage under a plan offered by the employer involved, or the employee organization involved (including, for this purpose, a joint board of trustees of a multiemployer trust 26 USC 6432 note. Deadline. VerDate Nov 24 2008 21:35 Mar 11, 2009 Jkt 079139 PO 00005 Frm 00341 Fmt 6580 Sfmt 6581 E:\PUBLAW\PUBL005.111 APPS06 PsN: PUBL005
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