The last issue to discuss is the Health Coverage Tax Credit. The following information is provided for informational purposes only. This topic is out of scope for the volunteer program. The Health Coverage Tax Credit (HCTC) is a federal tax credit that was established to assist the following groups of people:

• Workers who lose their jobs due to the effects of international trade. The worker must be eligible for either certain Trade Adjustment Assistance benefits or Alternative Trade Adjustment Assistance.
  
  
• People who receive benefits from the Pension Benefit Guaranty Corporation (PBGC) and are at least 55 years old.