The American Recovery and Reinvestment Act provisions listed below expired February 13, 2011. Due to this legislation expiration, the following changes were made:

• Reimbursement Requests can no longer be accepted
  • Effective March 1, 2011, we are no longer accepting new reimbursement requests. Read more about reimbursement requests.  
  • If you submitted a reimbursement request that was received by February 28, 2011 for January or February 2011 payments, you must provide the appropriate supporting documents to complete your reimbursement request.  We must receive your documents by April 15, 2011.
  • If you did not submit your reimbursement request or provide the required supporting documents by the deadlines listed above, you can still receive the HCTC by submitting Form 8885, Health Coverage Tax Credit with your 2011 federal income tax return.  To learn more, visit the Yearly HCTC page.
    
• The 80% Tax Credit decreased to 65%
  • As of March 2011, the 80% tax credit decreased to 65%. If you are enrolled in the monthly HCTC program, this change will take effect starting with your March 2011 invoice.
    
• Extension of COBRA Coverage has expired
  • Former employers and COBRA administrators are no longer required to extend the duration of COBRA coverage for TAA recipients and PBGC payees.
  • If you have a COBRA end date approaching and want to continue receiving the HCTC, please visit our state-qualified health plans page for information on other qualified health plan options.
    
• HCTC Extended Eligibility for Qualified Family Members has expired
  • Qualified family members of TAA recipients and PBGC payees who enroll in Medicare, pass away, or finalize a divorce, are no longer eligible for continued HCTC eligibility following these events.
  • Registration forms for qualified family members requesting to receive the HCTC due to Medicare enrollment, death, or divorce will no longer be processed.   If you are claiming the yearly HCTC on your 2010 or 2011 tax return, please go to the qualified family members page for more information. 
  • Qualified family members can only receive the tax credit while the TAA recipient or PBGC payee is eligible for and receiving the HCTC.

Important Note: The following provision was extended until February 13, 2012.

• Voluntary Employees’ Beneficiary Associations (VEBAs) established under ARRA remain qualified until February 13, 2012 
• Although these VEBAs will remain qualified for the HCTC, you should still submit a VEBA Attestation to ensure that your VEBA remains qualified should this provision not be extended in the future.
  

Note regarding the Trade Adjustment Assistance program: It is important to note that the changes to the HCTC due to the expiration of the Omnibus Trade Act apply to all HCTC candidates and participants regardless of their TAA petition date.  Per the Department of Labor (DOL), effective for petitions file on or after February 15, 2011, TAA reverts from the expanded program under the 2009 Amendments to the 2002 Amendments.  Workers protected by petitions under the 2009 Amendments will continue to receive or be eligible to apply TAA benefits and services at the 2009 level.  Please reference the DOL website for more detailed information regarding how the expiration of the 2009 Amendments that expanded the TAA program is being applied.

Please call the HCTC Customer Contact Center toll-free at 1-866-628-HCTC (4282) if you have questions about these legislative changes. Call 1-866-626-4282 (TTY) if you have a hearing impairment.

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