106 pages. "Congress enacted the health coverage tax credit (HCTC) in 2002 for certain displaced workers receiving income support through the Trade Adjustment Assistance (TAA) program and for certain retirees receiving pensions from the [PBGC]. The HCTC equals 65 percent of the cost of qualified health coverage, which individuals can receive in advance -- the [IRS] pays the credit to the qualifying health plan and the individual pays the remaining 35 percent -- or by filing for the credit in their federal tax return. GAO was asked to review the implementation of the HCTC and examined, among other issues, how many individuals received it and factors influencing participation, and the type and cost of coverage they purchased. GAO obtained data from federal and state agencies and private health plans." [GAO-04-1029, published Sept. 30, 2004, released Oct. 4, 2004]