Page:United States Statutes at Large Volume 116 Part 2.djvu/185

 PUBLIC LAW 107-210—AUG. 6, 2002 116 STAT. 967 "(6) STATE.— For purposes of this subsection and subsection (g), the term 'State' includes an entity as defined in subsection (c)(1)(B). "(7) OTHER SPECIFIED COVERAGE. —For purposes of this subsection, an individual has other specified coverage for any month if, as of the first day of such month— "(A) SUBSIDIZED COVERAGE. — "(i) IN GENERAL.—Such individual is covered under any insurance which constitutes medical care (except insurance substantially all of the coverage of which is of excepted benefits described in section 9832(c) of the Internal Revenue Code of 1986) under any health plan maintained by any employer (or former employer) of the taxpayer or the taxpayer's spouse and at least 50 percent of the cost of such coverage (determined under section 4980B of such Code) is paid or incurred by the employer. "(ii) ELIGIBLE ALTERNATIVE TAA RECIPIENTS.—In the case of an eligible alternative TAA recipient (as defined in section 35(c)(3) of the Internal Revenue Code of 1986), such individual is either— "(I) eligible for coverage under any qualified health insurance (other than insurance described in clause (i), (ii), or (vi) of paragraph (2)(A)) under which at least 50 percent of the cost of coverage (determined under section 4980B(f)(4) of such Code) is paid or incurred by an employer (or former employer) of the taxpayer or the taxpayer's spouse, or "(II) covered under any such qualified health insurance under which any portion of the cost of coverage (as so determined) is paid or incurred by an employer (or former employer) of the taxpayer or the taxpayer's spouse, "(iii) TREATMENT OF CAFETERIA PLANS.— For purposes of clauses (i) and (ii), the cost of coverage shall be treated as paid or incurred by an employer to the extent the coverage is in lieu of a right to receive cash or other qualified benefits under a cafeteria plan (as defined in section 125(d) of the Internal Revenue Code of 1986). "(B) COVERAGE UNDER MEDICARE, MEDICAID, OR SCHIP.— Such individual— "(i) is entitled to benefits under part A of title XVIII of the Social Security Act or is enrolled under part B of such title, or "(ii) is enrolled in the program under title XIX or XXI of such Act (other than under section 1928 of such Act). "(C) CERTAIN OTHER COVERAGE.— Such individual— "(i) is enrolled in a health benefits plan under chapter 89 of title 5, United States Code, or "(ii) is entitled to receive benefits under chapter 55 of title 10, United States Code. "(g) INTERIM HEALTH INSURANCE COVERAGE AND OTHER ASSIST- ANCE.—

�