American Rescue Plan Act COBRA Subsidy Overview & FAQs
… will end sooner if AEIs become eligible for other group health plan coverage or Medicare, or if AEIs exhaust their maximum coverage period under federal COBRA or state continuation. Applicable Coverage For employees and their family members enrolled when a reduction in hours or involuntary termination of employment caused a loss of coverage, the COBRA subsidy must be offered for all group health plans (e.g., medical, dental, vision, HRA (health reimbursement arrangement), EAP (employee assistance program), onsite clinic), but not health FSAs (flexible spending accounts). Employer Responsibility & Payroll Tax Credits For group health plans subject to federal COBRA …
https://www.epicbrokers.com/insights/american-rescue-plan-act-cobra-subsidy-overview-faqs/