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.
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.
A prior section 2714 of act July 1, 1944, was successively renumbered by subsequent acts and transferred, see section
238m of this title.
Amendments
2010—Subsec. (a). Pub. L. 111–152struck out “(who is not married)” after “adult child”.
Effective Date
Section effective for plan years beginning on or after the date that is 6 months after Mar. 23, 2010, see section 1004 ofPub. L. 111–148, set out as a note under section
300gg–11 of this title.
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42 USC
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