qualified health insurance costs eligibility certificate

(1) In general For purposes of this section, the term “qualified health insurance costs eligibility certificate” means any written statement that an individual is an eligible individual (as defined in section 35(c) ) if such statement provides such information as the Secretary may require for purposes of this section and— (A) in the case of an eligible TAA recipient (as defined in section 35(c)(2) ) or an eligible alternative TAA recipient (as defined in section 35(c)(3)), is certified by the Secretary of Labor (or by any other person or entity designated by the Secretary), or (B) in the case of an eligible PBGC pension recipient (as defined in section 35(c)(4) ), is certified by the Pension Benefit Guaranty Corporation (or by any other person or entity designated by the Secretary).

Source

26 USC § 7527(d)(1)


Scoping language

For purposes of this section
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