The American Rescue Act included a provision where the US taxpayers will pay 100% of the premium for COBRA participants from April 2021 through September 2021. This applies to employees who were laid off or hours were reduced so they lost health coverage. Exactly how the reimbursement will work for employers and COBRA administrators is TBD.
https://www.forbes.com/sites/ashleaebeling/2021/03/12/free-health-insurance-100-cobra-subsidy-questions--answers/?sh=20d7e8ea6660
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