. (B) Social security trust funds held harmless In determining any amount transferred or appropriated to any fund under the Social Security Act, section 6432 of the Internal Revenue Code of 1986 shall not be taken into account. (C) Clerical amendment The table of sections for subchapter B of chapter 65 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: Sec. 6432. Continuation coverage 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 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)