; and (2) by striking paragraph (1) and by redesignating paragraphs (2), (3), (4), and (5) as paragraphs (1), (2), (3), and (4), respectively. (b) Certification of unsubsidized COBRA continuation coverage Section 36B(g) of such Code is amended by redesignating paragraph (9) as paragraph (10) and by inserting after paragraph (8) the following new paragraph: (9) Special rule for unsubsidized COBRA continuation coverage In the case of unsubsidized COBRA continuation coverage— (A) subsection (d)(1) shall be applied by substituting COBRA continuation coverage which is certified by the plan administrator (as defined in section 414(g)) of the group health plan for health insurance coverage which is certified by the State in which such insurance is offered , and (B) the requirements of paragraph (8) shall be treated as satisfied if the certification meets such requirements as the Secretary may provide. . (c) Unsubsidized COBRA continuation coverage Section 36B of such Code is amended by adding at the end the following new subsection: (h) Unsubsidized COBRA continuation coverage For purposes of this section— (1) In general The term unsubsidized COBRA continuation coverage means COBRA continuation coverage the payment of applicable premiums (as defined in section 4980B(f)(4)) for which is solely the obligation of the taxpayer. (2) COBRA continuation coverage The term COBRA continuation coverage means continuation coverage provided— (A) pursuant to part 6 of subtitle B of title I of the Employee Retirement Income Security Act of 1974 (other than under sections 602(5) and 609), title XXII of the Public Health Service Act, section 4980B (other than subsection (f)(1) thereof insofar as it relates to pediatric vaccines), or section 8905a of title 5, United States Code, (B) under a State law or program that provides coverage comparable to coverage described in subparagraph (A), or (C) under a group health plan that is a church plan (as defined in section 414(e)) and is comparable to coverage provided pursuant to section 4980B.