To amend title XXVII of the Public Health Service Act to apply to retiree-only health plans the extension of dependent health coverage for individuals through 26 years of age provided for by the Patient Protection and Affordable Care Act.
Amends the Public Health Service Act, the Employee Retirement Income Security Act of 1974 (ERISA), and the Internal Revenue Code to apply the requirement for a health plan to provide dependent coverage until an adult child turns 26 years of age to plans that do not have any participants who are current employees (retiree-only plans).
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