Employers who use Cobra Control Services, LLC ("CCS") for continuation of coverage notice and billing processing have easy access to a report of their assistance-eligible individuals. Log into MyEnroll360 to access a report with information about continuants who elected to be treated as eligible for premium assistance under the American Rescue Plan Act (ARPA). This report provides data that may be helpful for an organization to use when claiming a tax credit for providing subsidized health coverage.
The American Rescue Plan Act provides a 100% COBRA premium subsidy for certain individuals entitled to federal COBRA or state mini-COBRA due to reduction of hours or involuntary termination of employment. Employers who provide "free" coverage to assistance-eligible individuals under federal COBRA may be able to claim a tax credit for providing that coverage. Employers who provide "free" coverage to assistance-eligible individuals under state mini-COBRA do not take the tax credit (the insurance company is eligible for the credit). Consult your tax advisor for information about claiming a tax credit.
The report available in MyEnroll360 provides the cost of coverage as reported to CCS for an employer’s assistance-eligible individuals. To get a copy of the report, follow these steps:
Important items to note:
If you have questions about the ARPA subsidy report, please contact CCS at 888.887.6187 or email service@CobraControl.com.