1. Premium tax credit allowed with respect to unsubsidized COBRA continuation coverage (a) In general Section 36B(f) of the Internal Revenue Code of 1986 is amended— (1) by inserting after in section 9832(b)) the following: offered in the individual health insurance market within a State (within the meaning of section 5000A(f)(1)(C)), or any unsubsidized COBRA continuation coverage,