; and (2) the number of such plant closings and mass layoffs for which employers met the requirements. . (f) Conforming amendments (1) Worker adjustment and retraining notification act Sections 8(a) and 11 of the Worker Adjustment and Retraining Notification Act ( 29 U.S.C. 2107(a) , 2101 note) are amended by striking of Labor . (2) Trade act of 1974 Section 223(a) of the Trade Act of 1974 ( 19 U.S.C. 2273(a) ) is amended by inserting (except as provided in section 3(e)(3)(C) of the Worker Adjustment and Retraining Notification Act ( 29 U.S.C. 2102(e)(3)(C) )) after 40 days . III Health care tax credit 301. Extension of credit for health insurance costs (a) In general Subparagraph (B) of section 35(b)(1) of the Internal Revenue Code of 1986 is amended by striking January 1, 2020 and inserting January 1, 2027 . (b) Increase in credit percentage Subsection (a) of section 35 of the Internal Revenue Code of 1986 is amended by striking 72.5 percent and inserting 80 percent . (c) Conforming amendments Subsections (b) and (e)(1) of section 7527 of the Internal Revenue Code of 1986 are each amended by striking 72.5 percent and inserting 80 percent . (d) Effective date The amendments made by this section shall apply to coverage months beginning after December 31, 2019.