; and (iii) the total amount of expenditures incurred (with administrative expenditures noted separately) in connection with premium reduction 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 2(a)(1) of the Worker Health Coverage Protection Act shall be reimbursed as provided in subsection (c) for the amount of premiums not paid by assistance eligible individuals by reason of such section. (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 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 is furlough continuation coverage described in section 2(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) Limitation on reimbursement for furloughed employees The amount of the premiums treated as not paid by an assistance eligible individual described in section 2(a)(3)(B) of the Worker Health Coverage Protection Act shall not exceed the portion of the annual premium which would have been paid by the employee (without