Sec. 2714. EXTENSION OF DEPENDENT COVERAGE
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## SEC. 2714 EXTENSION OF DEPENDENT COVERAGE **[**300gg–14**]** ###
(a)In General A group health plan and a health insurance issuer offering group or individual health insurance coverage that provides dependent coverage of children shall continue to make such coverage available for an adult child until the child turns 26 years of age. Nothing in this section shall require a health plan or a health insurance issuer described in the preceding sentence to make coverage available for a child of a child receiving dependent coverage. ###
(b)Regulations The Secretary shall promulgate regulations to define the dependents to which coverage shall be made available under subsection (a). ###
(c)Rule of Construction Nothing in this section shall be construed to modify the definition of “dependent” as used in the Internal Revenue Code of 1986 with respect to the tax treatment of the cost of coverage.