I 

111TH CONGRESS 

2D SESSION H. R. 5279 

To amend the Internal Revenue Code of 1986 to provide for active qualified 

public safety employees to elect to be covered under the hospital insurance tax, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

MAY 12, 2010 

Mr. GENE GREEN of Texas (for himself and Mr. DOGGETT) 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 provide 

for active qualified public safety employees to elect to 

be covered under the hospital insurance tax, 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 ‘‘Public Safety Access 

5 to Medicare Act of 2010’’. 


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1 SEC. 2. ELECTION BY ACTIVE QUALIFIED PUBLIC SAFETY 

2 EMPLOYEES TO BE COVERED UNDER THE 

3 HOSPITAL INSURANCE TAX; PAYMENT FOR 

4 RETROACTIVE QUARTERS OF COVERAGE. 

5 (a) ELECTION OF HI TAX COVERAGE.—Paragraph 

6 (2) of section 3121(u) of the Internal Revenue Code of 

7 1986 (relating to application of hospital insurance tax to 

8 Federal, State, and local employment) is amended by add9 ing at the end the following new subparagraph: 

10 ‘‘(E) ELECTION OF COVERAGE BY PUBLIC

11 SAFETY EMPLOYEES.—At the election of a 

12 qualified public safety employee (as defined in 

13 section 72(t)(10)(B)), subparagraph (C) shall 

14 not apply to services performed (after the effec15 tive date of such election) for an employer by 

16 such employee if such services would not (but 

17 for an election under this clause) be treated as 

18 employment by reason of subparagraph (C). An 

19 election under this subparagraph, once made, 

20 shall be irrevocable.’’. 

21 (b) PAYMENT OF EMPLOYEE SHARE OF TAXES TO

22 GET CREDIT FOR PREVIOUS UNCOVERED COVERAGE

23 QUARTERS.— 

24 (1) IN GENERAL.—A qualified public safety em25 ployee who makes the election under 3121(u)(2)(E) 

26 of the Internal Revenue Code of 1986, as added by 


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1 subsection (a), may further elect to make a payment 

2 (in the amount described in paragraph (3)) for serv3 ices performed as such an employee over a contin4 uous period (specified by such employee) imme5 diately preceding the effective date of such election. 

6 An election under this paragraph, once made, shall 

7 be irrevocable. 

8 (2) EVIDENCE OF EMPLOYMENT.—An election 

9 under paragraph (1) shall not be valid until the 

10 qualified public safety employee submits such evi11 dence of services performed as the Secretary of the 

12 Treasury (in consultation with the Commissioner of 

13 Social Security) may require. 

14 (3) PAYMENT.— 

15 (A) AMOUNT OF PAYMENT.—The amount 

16 of a payment under paragraph (1) for services 

17 described in paragraph (1) is the amount equal 

18 to the tax which would (but for section 

19 3121(u)(2)(C)) of the Internal Revenue Code of 

20 1986) have been imposed by section 3101(b) of 

21 such Code on wages received for such services. 

22 (B) DEPOSIT IN TREASURY AND TRANSFER

23 TO TRUST FUND.—Any payment received under 

24 paragraph (1) shall be deposited in the Treas25 ury of the United States as miscellaneous reVerDate Mar 15 2010 04:47 May 13, 2010 Jkt 089200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H5279.IH H5279

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1 ceipts, and an amount equal to such payment is 

2 hereby appropriated to the Federal Hospital In3 surance Trust Fund out of any moneys in the 

4 Treasury not otherwise appropriated. 

5 (4) PAYMENTS TAKEN INTO ACCOUNT IN DE6 TERMINING QUARTERS OF COVERAGE FOR MEDICARE

7 ELIGIBILITY.—Services for which payment is made 

8 under paragraph (1) shall be taken into account in 

9 applying sections 226(a)(2)(C)(i), 

10 226(b)(2)(C)(ii)(I), and 226A(a)(1)(B)(iii) of the 

11 Social Security Act (42 U.S.C. 426(a)(2)(C)(i), 

12 426(b)(2)(C)(ii)(I), 426–1(a)(1)(B)(iii)) as if such 

13 services constituted medicare qualified government 

14 employment (as defined in section 210(p) of such 

15 Act). 

16 (5) DEFINITIONS.—For purposes of this sub17 section, the term ‘‘qualified public safety employee’’ 

18 has the meaning given such term in section 

19 72(t)(10)(B) of the Internal Revenue Code of 1986. 

Æ 


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