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42 U.S.C. § 300gg–14Extension of dependent coverage

submitted 82 years ago by Pub. L. 111-148 to r/title-42-THE-PUBLIC-HEALTH-AND-WELFARE · 130 words · no verdicts yet

in plain englishAI-generated · not legal advice

Health plans that cover dependent children must keep covering them until they turn 26. Plans don't have to cover a dependent's own children. This rule doesn't change how the tax code defines "dependent."

(a) In general. If a group health plan or a health insurance issuer offers dependent coverage for children at all, it must keep offering that coverage until the child turns 26. The plan or issuer does not have to extend coverage to a child of that dependent child. (b) Regulations. The Secretary must issue regulations defining exactly which dependents must be covered under subsection (a). (c) Rule of construction. Nothing here changes how title 26 (the tax code) defines "dependent" for tax purposes related to the cost of coverage.
the actual law source: uscode.house.gov ↗public domain
(a) In general

A group health plan and a health insurance issuer offering group or individual health insurance coverage that provides dependent coverage of children shall continue to make such coverage available for an adult child until the child turns 26 years of age. Nothing in this section shall require a health plan or a health insurance issuer described in the preceding sentence to make coverage available for a child of a child receiving dependent coverage.

(b) Regulations

The Secretary shall promulgate regulations to define the dependents to which coverage shall be made available under subsection (a).

(c) Rule of construction

Nothing in this section shall be construed to modify the definition of “dependent” as used in title 26 with respect to the tax treatment of the cost of coverage.

Source credit: (July 1, 1944, ch. 373, title XXVII, § 2714, as added Pub. L. 111–148, title I, § 1001(5), Mar. 23, 2010, 124 Stat. 132; amended Pub. L. 111–152, title II, § 2301(b), Mar. 30, 2010, 124 Stat. 1082.)

history & why it existsrecord from the source credit
  • 1944Enacted · Pub. L. 111-148 · 124 Stat. 132
  • 2010Amended · Pub. L. 111-152 · 124 Stat. 1082

A history note hasn’t been published yet. The record shows enactment by Pub. L. 111-148 on 1944-07-01.

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