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 139B the following new item: Sec. 139I. COBRA 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. (b) Preserving affordable coverage for furloughed workers (1) In general The Secretary of Labor, in coordination with the Secretary of the Treasury, shall establish a process whereby the premium assistance under subsection (a) shall be available to an individual who has been subject to a furlough at any time during the emergency period described in section 1135(g)(1)(B) of the Social Security Act ( 42 U.S.C. 1320b–5(g)(1)(B) ). (2) Furlough defined (A) In general In this subsection, the term furlough means a temporary cessation of work at the will of the employer during which an individual remains employed and covered under a group health plan. (B) Group health plan defined In this paragraph, the term group health plan has the meaning given such term in section 607(1) of the Employee Retirement Income Security Act of 1974. (3) Treatment with respect to Internal Revenue Code of 1986 For purposes of sections 6432, 6720C, 35(g)(9), and 139I of the Internal Revenue Code of 1986, any premium assistance provided pursuant to any process established under this subsection to individuals who have been subject to a furlough shall be treated in the same manner as premium assistance for COBRA continuation coverage. (c) Elimination of Premium Subsidy for High-Income Individuals (1) Recapture of subsidy for high-income individuals If— (A) premium assistance is provided under this section with respect to any COBRA continuation coverage which covers the taxpayer, the taxpayer’s spouse, or any dependent (within the meaning of section 152 of the Internal Revenue Code of 1986, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof) of the taxpayer during any portion of the