I think it might be easier to just have a credit o...

I think it might be easier to just have a credit or deduction on the individual's tax return for COBRA premiums if the cost exceeds $XXX (maybe the individual could file quarterly for a refund). What if the individual worked for a small employer with a plan that does not offer COBRA? Does this mean only individuals that work for large companies can have help with insurance costs if they loose their job?