HR 238
112th CONGRESS
1st Session
H. R. 238
To amend the Internal Revenue Code of 1986 to allow a refundable
credit to military retirees for premiums paid for coverage under Medicare
Part B.
IN THE HOUSE OF REPRESENTATIVES
January 7, 2011
Mrs. EMERSON introduced the following bill; which was referred to the Committee
on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to allow a refundable
credit to military retirees for premiums paid for coverage under Medicare
Part B.
Be it enacted by the Senate and House of Representatives of the United
States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the `Military Retiree Health Care Relief Act of 2011'.
SEC. 2. PREMIUMS PAID BY MILITARY RETIREES FOR MEDICARE PART B.
(a) In General- Subpart C of part IV of subchapter A of chapter 1 of the Internal
Revenue Code of 1986 (relating to refundable credits) is amended by inserting
after section 36 the following new section:
`SEC. 36D. PREMIUMS PAID BY MILITARY RETIREES FOR MEDICARE PART B.
`(a) Allowance of Credit- In the case of an eligible individual, there shall
be allowed as a credit against the tax imposed by this chapter for the taxable
year an amount equal to the aggregate premiums paid under section 1840 of
the Social Security Act by the taxpayer during the taxable year for enrollment
of the eligible individual under part B of title XVIII of such Act.
`(b) Eligible Individual- For purposes of subsection (a), the term `eligible
individual' means--
`(1) an individual who is entitled to retired or retainer pay based upon
service in the uniformed services (as defined in section 101 of title 10,
United States Code),
`(2) the spouse (as determined under section 7703) of an individual described
in paragraph (1), and
`(3) the widow or widower, as the case may be, of an individual described
in paragraph (1).'.
(b) Technical Amendments-
(1) Paragraph (2) of section 1324(b) of title 31, United States Code, is
amended by inserting `36D,' after `36C,'.
(2) The table of sections for subpart C of part IV of subchapter A of chapter
1 of the Internal Revenue Code of 1986 is amended by inserting after the
item relating to section 36 the following new item:
`Sec. 36D. Premiums paid by military retirees for Medicare Part B.'.
(1) IN GENERAL- The amendments made by this section shall apply to expenses
incurred after December 31, 1998.
(2) WAIVER OF LIMITATIONS- If the credit or refund of any overpayment of
tax resulting from the application of section 36D of the Internal Revenue
Code of 1986 (as added by this section) to a period before the date of enactment
of this Act is prevented as of such date by the operation of any law or
rule of law (including res judicata), such credit or refund may nevertheless
be allowed or made if the claim therefor is filed before the close of the
1-year period beginning on the date of the enactment of this Act.
END
