26 U.S.C. § 7527 — Advance payment of credit for health insurance costs of eligible individuals

(a) Within one year after the Trade Adjustment Assistance Reauthorization Act of 2015 became law, the Secretary had to set up a program that pays "qualified health insurance" providers directly, on behalf of "certified individuals." (b) The program can pay no more than 72.5% of what the taxpayer paid for qualified health insurance covering themselves and their qualifying family members, for each "eligible coverage month" that falls in the tax year. (c) A "certified individual" is anyone who has a valid "qualified health insurance costs eligibility certificate" in effect. (d) (1) That certificate is a written statement saying someone is an "eligible individual" under section 35(c). It must include whatever information the Secretary needs, and it must be certified: by the Secretary of Labor (or someone the Secretary designates) for an "eligible TAA recipient" or "eligible alternative TAA recipient," or by the Pension Benefit Guaranty Corporation (or a designee) for an "eligible PBGC pension recipient." (2) The certificate isn't valid unless it also includes: the name, address, and phone number of the state office that helps the person enroll in qualified health insurance; a list of the coverage options the person's state treats as "qualified health insurance"; and, for a "TAA-eligible individual," a notice that the person has 63 days — starting 7 days after the certificate issues — to enroll without a gap in "creditable coverage." (e) (1) The program must also make one or more retroactive payments, again capped at 72.5% of the premium, for eligible coverage months that start after the 1-year deadline in (a) but before the person's first advance payment under (a). (2) That retroactive payment amount gets reduced by any amount the taxpayer already received for the same coverage months from a "national emergency grant" under the older version of the Workforce Investment Act.