; and (iii) the total amount of expenditures incurred (with administrative expenditures noted separately) in connection with premium assistance under this section. (14) 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. Continuation coverage premium assistance (a) In general The person to whom premiums are payable for continuation coverage under section 30312(a)(1) of the Worker Health Coverage Protection Act shall be allowed as a credit against the tax imposed by section 3111(a), or so much of the taxes imposed under section 3221(a) as are attributable to the rate in effect under section 3111(a), for each calendar quarter an amount equal to the premiums not paid by assistance eligible individuals for such coverage by reason of such section 30312(a)(1) with respect to such calendar quarter. (b) Person to whom premiums are payable For purposes of subsection (a), except as otherwise provided by the Secretary, the person to whom premiums are payable under such 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 provides furlough continuation coverage described in section 30312(a)(1)(A)(ii) of the Worker Health Coverage Protection Act or 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) Limitations and refundability (1) Credit limited to certain