; and (iii) the total amount of expenditures incurred (with administrative expenditures noted separately) in connection with premium reduction under this section. (12) COBRA premium assistance (A) In general Subchapter B of chapter 65 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 6432. COBRA premium assistance (a) In general The person to whom premiums are payable under COBRA continuation coverage shall be reimbursed as provided in subsection (c) for the amount of premiums not paid by assistance eligible individuals by reason of section 70307 of the Take Responsibility for Workers and Families Act. (b) Person Entitled to Reimbursement For purposes of subsection (a), except as otherwise provided by the Secretary, the person to whom premiums are payable under COBRA continuation coverage shall be treated as being— (1) in the case of any group health plan which is a multiemployer plan (as defined in section 3(37) of the Employee Retirement Income Security Act of 1974), the plan, (2) in the case of any group health plan not described in paragraph (1)— (A) which is subject to the COBRA continuation provisions contained in— (i) this title, (ii) the Employee Retirement Income Security Act of 1974, (iii) the Public Health Service Act, or (iv) title 5, United States Code, or (B) under which some or all of the coverage is not provided by insurance, the employer maintaining the plan, and (3) in the case of any group health plan not described in paragraph (1) or (2), the insurer providing the coverage under the group health plan. (c) Method of Reimbursement Except as otherwise provided by the Secretary— (1) Treatment as payment of payroll taxes Each person entitled to reimbursement under subsection (a) (and filing a claim for such reimbursement at such time and in such manner as the Secretary may require) shall be treated for purposes of this title and section 1324(b)(2) of title 31, United States Code, as having paid to the Secretary, on the date that the assistance eligible