Client Alert: Additional ARPA COBRA Subsidy Guidance: IRS Issues Notice 2021-46

On July 26, 2021, the IRS published Notice 2021-46 (the Notice), which supplements the guidance provided in Notice 2021-31 regarding the temporary Consolidated Omnibus Budget Reconciliation Act (COBRA) premium assistance1 (COBRA subsidy) established by the American Rescue Plan Act of 20212 (ARPA or the Act). While the Notice is not as expansive as Notice 2021-31,3 it clarifies several lingering questions with respect to the availability of the Act’s COBRA subsidy in “Q&A” format. Notably, the new Notice addresses more nuanced questions with regard to the COBRA subsidy, including extended COBRA continuation coverage periods, loss of eligibility for the COBRA subsidy, and which entities are eligible to claim the COBRA premium assistance credit.

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© 2026 Jenner & Block LLP. Attorney Advertising. Jenner & Block LLP is an Illinois Limited Liability Partnership including professional corporations. This publication, presentation, or event is not intended to provide legal advice but to provide information on legal matters and/or firm news of interest to our clients and colleagues. Readers or attendees should seek specific legal advice before taking any action with respect to matters mentioned in this publication or at this event. The attorney responsible for this communication is Brent E. Kidwell, Jenner & Block LLP, 353 N. Clark Street, Chicago, IL 60654-3456. Prior results do not guarantee a similar outcome. Jenner & Block London LLP, an affiliate of Jenner & Block LLP, is a limited liability partnership established under the laws of the State of Delaware, USA and is authorised and regulated by the Solicitors Regulation Authority with SRA number 615729. Information regarding the data we collect and the rights you have over your data can be found in our Privacy Notice. For further inquiries, please contact dataprotection@jenner.com.

Client Alert: Additional ARPA COBRA Subsidy Guidance: IRS Issues Notice 2021-46

On July 26, 2021, the IRS published Notice 2021-46 (the Notice), which supplements the guidance provided in Notice 2021-31 regarding the temporary Consolidated Omnibus Budget Reconciliation Act (COBRA) premium assistance1 (COBRA subsidy) established by the American Rescue Plan Act of 20212 (ARPA or the Act). While the Notice is not as expansive as Notice 2021-31,3 it clarifies several lingering questions with respect to the availability of the Act’s COBRA subsidy in “Q&A” format. Notably, the new Notice addresses more nuanced questions with regard to the COBRA subsidy, including extended COBRA continuation coverage periods, loss of eligibility for the COBRA subsidy, and which entities are eligible to claim the COBRA premium assistance credit.

Read More

Related Locations

© 2026 Jenner & Block LLP. Attorney Advertising. Jenner & Block LLP is an Illinois Limited Liability Partnership including professional corporations. This publication, presentation, or event is not intended to provide legal advice but to provide information on legal matters and/or firm news of interest to our clients and colleagues. Readers or attendees should seek specific legal advice before taking any action with respect to matters mentioned in this publication or at this event. The attorney responsible for this communication is Brent E. Kidwell, Jenner & Block LLP, 353 N. Clark Street, Chicago, IL 60654-3456. Prior results do not guarantee a similar outcome. Jenner & Block London LLP, an affiliate of Jenner & Block LLP, is a limited liability partnership established under the laws of the State of Delaware, USA and is authorised and regulated by the Solicitors Regulation Authority with SRA number 615729. Information regarding the data we collect and the rights you have over your data can be found in our Privacy Notice. For further inquiries, please contact dataprotection@jenner.com.

News and Insights

Event

Associate Steven Arango to Speak at the Veterans' Legal Career Fair

On September 18, Associate Steven Arango will speak on a panel at the Veterans' Legal Career Fair (VLCF), the only legal career fair in the United States dedicated to veterans, active-duty service members, and military spouses.

September 18, 2026

Publications

In American Banker, Partner Laurel Loomis Rimon Weighs in on OCC's Handling of Fintech Bank Charter Applications

Partner Laurel Loomis Rimon spoke with American Banker about how the Office of the Comptroller of the Currency is approaching bank charter applications from fintechs, amid a growing wave of companies seeking charters from federal regulators.

August 18, 2026

Event

Partner David Greenwald to Speak at PLI Program on Privilege and AI

On August 17, David Greenwald will speak at "Fitting New “Tech” Into the Attorney-Client Privilege and Work Product Protection," a virtual program hosted by the Practising Law Institute (PLI).

August 17, 2026