Summary of Title X of the Consolidated Omnibus Budget Reconciliation Act, part of P.L. 99-272

Title X: Private Health Insurance Coverage — Amends the Internal Revenue Code to deny income tax deductions to employees for contributions to a group health plan unless such plan meets specified continuing coverage requirements.

Amends the Employee Retirement Income Security Act of 1974 (ERISA) to require the plan sponsor of each group health plan to provide that each qualified beneficiary who would lose coverage because of a qualifying event is entitled to elect continuation coverage. Defines a qualifying event as: (1) the death of the covered employee; (2) the termination or reduction of hours of such employee's employment; (3) the divorce of the employee; (4) the covered employee becoming entitled to Medicare benefits; or (5) a dependent child ceasing to be a dependent child under the generally applicable requirements of the plan. Sets forth the requirements that continuation coverage must meet and the limits on the applicable premium for such coverage.

Amends the Public Health Service Act (PHSA) to add a new title requiring certain State and local governmental group health plans to provide continuation coverage for certain State and local government employees who would lose coverage because of a qualifying event. Provides that the definition for such qualifying event is the same as the definition of a qualifying event under ERISA. Sets forth the requirements that continuation coverage must meet, the limits on the applicable premium for such coverage, and notice requirements.