To amend title I of the Employee Retirement Income Security Act of 1974, the Internal Revenue Code of 1986, and title XXII of the Public Health Service Act to extend COBRA benefits for certain TAA-eligible individuals and PBGC recipients.

Amends the Employee Retirement Income Security Act of 1974 (ERISA), the Internal Revenue Code, and the Public Health Service Act to extend the continuation of group health care benefits as provided by the Consolidated Omnibus Budget Reconciliation Act (COBRA) to certain recipients of benefits paid by the Pension Benefit Guaranty Corporation (PBGC) and to individuals eligible for trade adjustment assistance (TAA) benefits.