Q.- We want to provide a former employee subsidized COBRA coverage. We will pay his premium for two months. His COBRA start date is 12/1/2021. May we provide this subsidized coverage and get a tax credit?
A.- You may certainly pay for the employee’s COBRA coverage for as long as you want, but you will not be entitled to take a tax-credit for providing subsidized coverage. The ARPA COBRA premium tax credit applied only to COBRA coverage between 4/1/2021 and 9/30/2021.