{"identifier":"/us/usc/t42/s300gg\u201314","title":42,"num":"\u00a7\u202f300gg\u201314.","heading":"Extension of dependent coverage","text":"\u00a7\u202f300gg\u201314.\nExtension of dependent coverage\n(a)\nIn general\nA group health plan and a health insurance issuer offering group or individual health insurance coverage that provides dependent coverage of children shall continue to make such coverage available for an adult child until the child turns 26 years of age. Nothing in this section shall require a health plan or a health insurance issuer described in the preceding sentence to make coverage available for a child of a child receiving dependent coverage.\n(b)\nRegulations\nThe Secretary shall promulgate regulations to define the dependents to which coverage shall be made available under subsection (a).\n(c)\nRule of construction\nNothing in this section shall be construed to modify the definition of \u201cdependent\u201d as used in title 26 with respect to the tax treatment of the cost of coverage.","url":"https://projectusc.org/usc/t42/s300gg\u201314.html","content":[{"t":"sec","id":"/us/usc/t42/s300gg\u201314","children":[{"t":"num","text":"\u00a7\u202f300gg\u201314."},{"t":"heading","text":"Extension of dependent coverage"},{"t":"subsec","id":"/us/usc/t42/s300gg\u201314/a","children":[{"t":"num","text":"(a)"},{"t":"heading","text":"In general"},{"t":"content","children":[{"t":"p","text":"A group health plan and a health insurance issuer offering group or individual health insurance coverage that provides dependent coverage of children shall continue to make such coverage available for an adult child until the child turns 26 years of age. Nothing in this section shall require a health plan or a health insurance issuer described in the preceding sentence to make coverage available for a child of a child receiving dependent coverage.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t42/s300gg\u201314/b","children":[{"t":"num","text":"(b)"},{"t":"heading","text":"Regulations"},{"t":"content","children":[{"t":"p","text":"The Secretary shall promulgate regulations to define the dependents to which coverage shall be made available under subsection (a).","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t42/s300gg\u201314/c","children":[{"t":"num","text":"(c)"},{"t":"heading","text":"Rule of construction"},{"t":"content","children":[{"t":"p","text":"Nothing in this section shall be construed to modify the definition of \u201cdependent\u201d as used in title 26 with respect to the tax treatment of the cost of coverage.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}