To amend the Internal Revenue Code of 1986, the Employment Retirement Income Security Act of 1974, and the Public Health Service Act with respect to continuation of health care coverage.

Amends the Internal Revenue Code, the Employee Retirement Income Security Act of 1974, and the Public Health Service Act to terminate a person's eligibility to receive benefits under mandated employee health benefit continuation coverage as soon as that person becomes eligible for coverage under another group health plan, as an employee or otherwise.

Requires a 90-day qualifying period before obtaining continuation coverage benefits.