the following new item: Sec. 6431. COBRA premium assistance. . (D) Effective date The amendments made by this paragraph shall apply to premiums to which subsection (a)(1)(A) applies. (E) Special rule (i) In general In the case of an assistance eligible individual who pays, with respect to the first period of COBRA continuation coverage to which subsection (a)(1)(A) applies or the immediately subsequent period, the full premium amount for such coverage, the person to whom such payment is payable shall— (I) make a reimbursement payment to such individual for the amount of such premium paid in excess of the amount required to be paid under subsection (a)(1)(A)