https://www.hrblock.com/tax-center/filing/adjustments-and-deductions/cobra-payments-tax-deductible/
Are COBRA Payments Tax Deductible? | H&R Block
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https://www.mondaq.com/unitedstates/employee-rights-labour-relations/1052742/terminated-employees-now-eligible-for-fully-subsidized-cobra-premium-payments-under-american-rescue-plan-act-of-2021
Terminated Employees Now Eligible For Fully Subsidized COBRA Premium Payments Under American Rescue...
(March 29, 2021) - Under the American Rescue Plan Act of 2021 (ARPA), assistance eligible individuals (AEIs) are entitled to have their COBRA premium payments...