[20210405]IN11643_《2021美国救援计划法案》（ARPA；P.L117-2）COBRA高级协助.pdf

CRS INSIGHT Prepared for Members and Committees of Congress INSIGHTINSIGHTi i The American Rescue Plan Act of 2021 (ARPA; P.L. 117-2) COBRA Premium Assistance April 5, 2021 The American Rescue Plan Act of 2021 (ARPA; P.L. 117-2) subsidizes Consolidated Omnibus Budget Reconciliation Act (COBRA) continuation coverage from April 1, 2021, through September 30, 2021, for certain individuals who lose employer-based health insurance as a result of an involuntary termination or a reduction in hours. It also provides employers (or in some instances, multiemployer plans or insurers) with a refundable payroll tax credit to reimburse the employer for the unpaid premium amounts. As of publishing, the Internal Revenue Service has indicated that it is reviewing implementation plans for the ARPA, and new information is to be made available soon. The Department of Labor is also required to provide guidance on the implementation of the COBRA premium assistance. The following summarizes information on relevant, current federal COBRA continuation coverage rules and the COBRA premium assistance, as specified in the ARPA. COBRA Continuation Coverage Federal COBRA requirements apply to private sector emp