or plan electing to discontinue such primary coverage for such child. (2) The loss of coverage under such group health insurance coverage or plan of such individual who is enrolled under such health insurance coverage or plan. (b) Election of primary coverage with respect to single coverage or plan The provisions of subsection (a) shall not apply if both individuals described in such paragraph submit notifications for a child with respect to multiple policies of health insurance coverage or group health plans. . (2) Technical amendment The table of contents in section 1 of such Act is amended by inserting after the item relating to section 725 the following new item: Sec. 726. Parental choice of primary health insurance coverage or primary coverage under a group health plan for certain dependent children. . (c) Internal Revenue Code of 1986 (1) In general Subchapter B of chapter 100 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 9826. Parental choice of primary health insurance coverage or primary coverage under a group health plan for certain dependent children (a) In general In the case of a dependent child of two individuals where both such individuals, at the time of birth of such child, are covered under separate policies of health insurance coverage offered by a health insurance issuer or separate group health plans, if both such policies of health insurance coverage or plans (as applicable) would provide coverage of such child, such group health plan shall provide primary coverage of such child if both such individuals submit to such plan, within 60 days of the birth of such child and in a manner specified by the Secretary, a notification electing primary coverage of such child under such plan. Such primary coverage of such child under such group health plan shall continue until the earlier of the following: (1) A submission of a notification, in a manner specified by the Secretary, by both such individuals to such plan electing to discontinue such primary