26 U.S.C. § 6720C : Internal Revenue Code — Procedure And Administration — Additions To The Tax, Additional Amounts, And Assessable Penalties — Assessable Penalties — General Provisions — Penalty For Failure To Notify Health Plan Of Cessation Of Eligibility For Cobra Premium Assistance

References in Text

Section 3001 of title III of division B of the American Recovery and Reinvestment Act of 2009, referred to in subsec. (a), is section 3001 of Pub. L. 111–5, which is set out as a note under section 6432 of this title.

Amendments

2010—Subsec. (a). Pub. L. 111–144, which directed substitution of “section 3001(a)(2)(C) of title III of division B of the American Recovery and Reinvestment Act of 2009” for “section 3002(a)(2)(C) of the Health Insurance Assistance for the Unemployed Act of 2009”, was executed by making the substitution for “section 3002(a)(2)(C)) of the Health Insurance Assistance for the Unemployed Act of 2009” to reflect the probable intent of Congress.

Effective Date of 2010 Amendment

Amendment by Pub. L. 111–144 effective as if included in the provisions of section 3001 of Pub. L. 111–5 to which it relates, see section 3(c) of Pub. L. 111–144, set out as a note under section 6432 of this title.

Effective Date

Section applicable to failures occurring after Feb. 17, 2009, see section 3001(a)(13)(C) of Pub. L. 111–5, set out as a Premium Assistance for COBRA Benefits note under section 6432 of this title.