I 

113TH CONGRESS 

1ST SESSION H. R. 3078 

To amend title XVIII of the Social Security Act to disregard amounts transferred from a traditional IRA to a Roth IRA in computing income 

for purposes of determining the income-related premiums under parts 

B and D of the Medicare program, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

SEPTEMBER 10, 2013 

Mr. SMITH of Washington introduced the following bill; which was referred to 

the Committee on Ways and Means, and in addition to the Committee 

on Energy and Commerce, for a period to be subsequently determined by 

the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned 

A BILL 

To amend title XVIII of the Social Security Act to disregard 

amounts transferred from a traditional IRA to a Roth 

IRA in computing income for purposes of determining 

the income-related premiums under parts B and D of 

the Medicare program, and for other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Roth IRA Flexibility 

5 Act of 2013’’. 


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1 SEC. 2. DISREGARDING AMOUNTS TRANSFERRED FROM A 

2 TRADITIONAL IRA TO A ROTH IRA IN COM3 PUTING INCOME FOR PURPOSES OF DETER4 MINING THE INCOME-RELATED PREMIUMS 

5 UNDER PARTS B AND D OF THE MEDICARE 

6 PROGRAM. 

7 (a) IN GENERAL.—Section 1839(i)(4)(A)(i) of the 

8 Social Security Act (42 U.S.C. 1395r(i)(4)(A)(i)) is 

9 amended by inserting ‘‘and without regard to any distribu10 tion to which paragraph (3) of section 408A(d) of such 

11 Code (relating to rollovers from an eligible retirement plan 

12 other than a Roth IRA) applies’’ before the semicolon. 

13 (b) DISCLOSURE AUTHORITY.—Section 

14 6103(l)(20)(A) of the Internal Revenue Code of 1986 is 

15 amended— 

16 (1) by redesignating clauses (vii) and (viii) as 

17 clauses (viii) and (ix), respectively, and 

18 (2) by inserting after clause (vi) the following 

19 new clause: 

20 ‘‘(vii) the amounts included in the 

21 taxpayer’s gross income under section 

22 408A(d)(3) to the extent such information 

23 is available,’’. 

24 (c) PREMIUM REBATE BASED ON CERTAIN PRE25 VIOUS DISTRIBUTIONS.—The Secretary of Health and 

26 Human Services shall provide, in collaboration with the 


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1 Commissioner of Social Security, to an individual a refund 

2 of the premiums paid under parts B and D of title XVIII 

3 of the Social Security Act by the individual in an amount 

4 that is equal to the difference between such premiums paid 

5 by the individual and the premiums that would have been 

6 paid by the individual if distributions to which section 

7 408A(d)(3) of the Internal Revenue Code of 1986 relate 

8 which were made on or after January 1, 2011, had not 

9 been taken into account. The Secretary of the Treasury, 

10 acting under section 6103(l)(20) of the Internal Revenue 

11 Code of 1986 and through the Commissioner of Social Se12 curity, shall provide such information as may be necessary 

13 to carry out the previous sentence and for purposes of sub14 paragraph (B) of such section, activities to carry out this 

15 subsection shall be deemed to be related to establishing 

16 the appropriate amount of a premium adjustment under 

17 section 1839(i) of the Social Security Act. 

18 (d) EFFECTIVE DATES.— 

19 (1) IN GENERAL.—The amendment made by 

20 subsection (a) shall apply with respect to premiums 

21 for months in years beginning more than 90 days 

22 after the date of the enactment of this Act. 

23 (2) DISCLOSURE AUTHORITY.—The amend24 ments made by subsection (b) shall apply to requests 

25 for disclosure made after the date of the enactment 


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1 of this Act (with respect to taxable years beginning 

2 before, on, or after such date). 

Æ 


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