; and (B) inserting the following new section 4980D(c)(4): (4) Tax not to apply to certain premium reimbursements No tax shall be imposed by subsection (a) on payments or reimbursements of health insurance premiums made pursuant to section 307(3)(C) or (D) of the Jobs for All Act. . (6) Chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 106(g) the following new subsection (h): (h) Reimbursements of certain health insurance premiums For purposes of this section, payments or reimbursements of health insurance premiums made pursuant to section 307(3)(C) or (D) of the Jobs for All Act shall not be included in the gross income of the employee. . 308. Assisted placement (a) Individuals eligible for assisted placement Individuals eligible for assisted placement shall include— (1) individuals who have been unable to find Program employment within 30 days following the certification of their eligibility for such employment; (2) individuals who are certified as eligible for assisted placement by a one-stop center because of special circumstances that make it unlikely the individual will be able to find employment within a reasonable period of time without assisted placement services