Can an individual receive the HCTC and the new 65% COBRA Premium Reduction?
No; electing to receive the COBRA Premium Reduction will disqualify an individual from receiving the HCTC during any same month. If an individual is eligible for the HCTC Program, which could be more valuable than the COBRA Premium Reduction, that individual will have received a notification from the IRS stating they are eligible for the HCTC, along with registration procedures.