Notice 2021-31 is an extremely long Q&A with sections that go over:

* Who is eligible for COBRA premium assistance (someone whose hours were reduced or involuntarily terminated and elects COBRA continuation coverage for some or all of the period from April 1, 2021 to Sept. 30, 2021);

* What counts as reduction of hours (furloughs, lawful strikes and lockouts, and voluntary hour reductions) or involuntary termination of employment for the purposes of the ARPA (retirement, quitting due to domestic responsibilities and employee deaths do not count); the election period (April 1 to Sept. 30);

* The extended election period (e.g., if someone lost a job prior to April 1 but otherwise qualifies); extensions due to emergency relief notices;

* Payments to insurers by the federal government (if the insurer and the employer have agreed that the insurer will collect the COBRA premiums directly from the qualified beneficiaries, the insurer is required to treat an Assistance Eligible Individual as having paid the full premium);

* How the federal program interacts with similar state programs (in general, it doesn't);

* Calculating the credit itself, an extremely long section with numerous examples for people to follow; and

* How to claim the credit (also an extremely long section with many examples).