The subsidy is generally available to people who elected COBRA, become eligible for COBRA, or declined or discontinued COBRA and are still within their original COBRA coverage period.
The subsidy is funded by a refundable, advanceable credit against payroll taxes taken by employers or carriers.
Option to Switch Coverage
The ARPA allows covered individuals to switch to similarly priced health coverage, if the employer allows it.
April 1, 2021
ARPA 100% subsidy begins to cover COBRA premiums.
Sept. 30, 2021
ARPA subsidy provision for COBRA premiums expires.