(A) In general Section 35(g)(9) of the Internal Revenue Code of 1986 is amended to read as follows: (9) Continuation coverage premium assistance In the case of an assistance eligible individual who receives premium assistance for continuation coverage under section 30312(a)(1) of the Worker Health Coverage Protection Act for any month during the taxable year, such individual shall not be treated as an eligible individual, a certified individual, or a qualifying family member for purposes of this section or section 7527 with respect to such month. . (B) Effective date The amendment made by subparagraph (A) shall apply to taxable years ending after the date of the enactment of this Act. (17) Exclusion of continuation coverage premium assistance from gross income (A) In general Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 139H the following new section: 139I. Continuation coverage premium assistance In the case of an assistance eligible individual (as defined in subsection (a)(3) of section 30312 of the Worker Health Coverage Protection Act), gross income does not include any premium assistance provided under subsection (a)(1) of such section. . (B) Clerical amendment The table of sections for part III of subchapter B of chapter 1 of such Code is amended by inserting after the item relating to section 139H the following new item: Sec. 139I. Continuation coverage premium assistance. . (C) Effective date The amendments made by this paragraph shall apply to taxable years ending after the date of the enactment of this Act. (18) Deadlines with respect to notices Notwithstanding section 518 of the Employee Retirement Income Security Act of 1974 and section 7508A of the Internal Revenue Code of 1986, the Secretary of Labor and the Secretary of the Treasury, respectively, may not waive or extend any deadline with respect to the provision of notices described in paragraphs (7), (8), and (9). (b) Rule of construction In all matters of interpretation, rules,