Page:United States Statutes at Large Volume 116 Part 2.djvu/172

 116 STAT. 954 PUBLIC LAW 107-210—AUG. 6, 2002 (2) would otherwise be eligible to receive trade adjustment assistance benefits under such chapter as in effect on such date. (c) WORKERS WHO BECAME ELIGIBLE DURING QUALIFIED PERIOD. — (1) IN GENERAL. — Notwithstanding subsection (a) or any other provision of law, including section 285 of the Trade Act of 1974, any worker who would have been eligible to receive trade adjustment assistance or other benefits under chapter 2 of title II of the Trade Act of 1974 during the qualified period if such chapter 2 had been in effect during such period, shall be eligible to receive trade adjustment assistance and other benefits under chapter 2 of title II of the Trade Act of 1974, as in effect on September 30, 2001, for any week during the qualified period for which the worker meets the eligibility requirements of such chapter 2 as in effect on September 30, 2001. (2) QUALIFIED PERIOD. — For purposes of this subsection, the term "qualified period" means the period beginning on January 11, 2002, and ending on the date that is 90 days after the date of enactment of this Act. (d) ADJUSTMENT ASSISTANCE FOR FIRMS.— (1) IN GENERAL. —Notwithstanding subsection (a) or any other provision of law, including section 285 of the Trade Act of 1974, and except as provided in paragraph (2), any firm that would have been eligible to receive adjustment assistance under chapter 3 of title II of the Trade Act if 1974 during the qualified period if such chapter 3 had been in effect during such period, shall be eligible to receive adjustment assistance under chapter 3 of title II of the Trade Act of 1974, as in effect on September 30, 2001, for any week during the qualified period for which the firm meets the eligibility requirements of such chapter 3 as in effect on September 30, 2001. (2) QUALIFIED PERIOD.— For purposes of this subsection, the term "qualified period" means the period beginning on October 1, 2001, and ending on the date that is 90 days after the date of enactment of this Act. TITLE II—CREDIT FOR HEALTH INSUR- ANCE COSTS OF ELIGIBLE INDIVID- UALS SEC. 201. CREDIT FOR HEALTH INSURANCE COSTS OF INDIVIDUALS RECEIVING A TRADE READJUSTMENT ALLOWANCE OR A BENEFIT FROM THE PENSION BENEFIT GUARANTY CORPORATION. (a) IN GENERAL.— Subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 (relating to refundable credits) is amended by redesignating section 35 as section 36 and inserting after section 34 the following new section: 26 USC 35. "SEC. 35. HEALTH INSURANCE COSTS OF ELIGIBLE INDIVIDUALS. "(a) IN GENERAL. —In the case of an individual, there shall be allowed as a credit against the tax imposed by subtitle A an amount equal to 65 percent of the amount paid by the taxpayer

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