If you are eligible for COBRA because you lost your job, just being eligible for COBRA doesn’t affect your eligibility for premium tax credits or cost-sharing assistance, as long as you don’t enroll in your COBRA plan. (26 C.F.R. § 1.36B-2(b) and (c); 78 Fed. Reg. 25909, May 3, 2013; IRS, Questions and Answers on the Premium Tax Credit).