I work for a small business which operates out of Texas but has employees in 7 other states. We total only 19 employees so state continuation would apply, however is it offered under the laws of the state in which the employee works from home and resides OR under the law of the state in which the plan and company originate?

Federal COBRA is pretty standard but since you are talking Mini COBRA, You need to check with a benefits lawyer in your state. For the most part, it would be under the law of the state in which the plan and company operated and had employees or offices. You did not say what state's were involved. Here's a link for various state COBRA laws

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