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