SEC. 9806. REGULATIONS.
Title[ Title IV\Subtitle A\401 Contents
``The Secretary, consistent with section 104 of the Health Care
Portability and Accountability Act of 1996, may promulgate such
regulations as may be necessary or appropriate to carry out the
provisions of this chapter. The Secretary may promulgate any interim
final rules as the Secretary determines are appropriate to carry out
this chapter.''.
(b) Clerical Amendment.--The table of subtitles of such Code is
amended by adding at the end the following new item:
``Subtitle K. Group health plan portability, access, and renewability
requirements.''.
(c) Effective <<NOTE: 26 USC 9801 note.>> Date.--
(1) In general.--The amendments made by this section shall
apply to plan years beginning after June 30, 1997.
(2) Determination of creditable coverage.--
(A) Period of coverage.--
(i) In general.--Subject to clause (ii), no
period before July 1, 1996, shall be taken into
account under chapter 100 of the Internal Revenue
Code of 1986 (as added by this section) in
determining creditable coverage.
(ii) Special rule for certain periods.--The
Secretary of the Treasury, consistent with section
104, shall provide for a process whereby
individuals who need to establish creditable
coverage for periods before July 1, 1996, and who
would have such coverage credited but for clause
(i) may be given credit for creditable coverage
for such periods through the presentation of
documents or other means.
(B) Certifications, etc.--
(i) In general.--Subject to clauses (ii) and
(iii), subsection (e) of section 9801 of the
Internal Revenue Code of 1986 (as added by this
section) shall apply to events occurring after
June 30, 1996.
(ii) No certification required to be provided
before june 1, 1997.--In no case is a
certification required to be provided under such
subsection before June 1, 1997.
(iii) Certification only on written request
for events occurring before october 1, 1996.--In
the case of an event occurring after June 30,
1996, and before October 1, 1996, a certification
is not required to be provided under such
subsection unless an individual (with respect to
whom the certification is otherwise required to be
made) requests such certification in writing.
(C) Transitional rule.--In the case of an individual
who seeks to establish creditable coverage for any
period for which certification is not required because
it relates to an event occurring before June 30, 1996--
(i) the individual may present other credible
evidence of such coverage in order to establish
the period of creditable coverage; and
(ii) a group health plan and a health
insurance issuer shall not be subject to any
penalty or enforcement action with respect to the
plan's or issuer's crediting (or not crediting)
such coverage if the plan or issuer has sought to
comply in good faith with the applicable
requirements under the amendments made by this
section.
(3) Special rule for collective bargaining agreements.--
Except as provided in paragraph (2), in the case of a group
health plan maintained pursuant to 1 or more collective
bargaining agreements between employee representatives and one
or more employers ratified before the date of the enactment of
this Act, the amendments made by this section shall not apply to
plan years beginning before the later of--
(A) the date on which the last of the collective
bargaining agreements relating to the plan terminates
(determined without regard to any extension thereof
agreed to after the date of the enactment of this Act),
or
(B) July 1, 1997.
For purposes of subparagraph (A), any plan amendment made
pursuant to a collective bargaining agreement relating to the
plan which amends the plan solely to conform to any requirement
added by this section shall not be treated as a termination of
such collective bargaining agreement.
(4) Timely regulations.--The Secretary of the Treasury,
consistent with section 104, shall first issue by not later than
April 1, 1997, such regulations as may be necessary to carry out
the amendments made by this section.
(5) Limitation on actions.--No enforcement action shall be
taken, pursuant to the amendments made by this section, against
a group health plan or health insurance issuer with respect to a
violation of a requirement imposed by such amendments before
January 1, 1998, or, if later, the date of issuance of
regulations referred to in paragraph (4), if the plan or issuer
has sought to comply in good faith with such requirements.
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