I 

108TH CONGRESS 

1ST SESSION H. R. 66

To amend the Internal Revenue Code of 1986 to allow a refundable credit 

to certain senior citizens for premiums paid for coverage under Medicare 

Part B. 

IN THE HOUSE OF REPRESENTATIVES 

JANUARY 7, 2003

Mrs. EMERSON 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 the Internal Revenue Code of 1986 to allow a 

refundable credit to certain senior citizens for premiums 

paid for coverage under Medicare Part B.

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 ‘‘Notch Baby Health 

5 Care Relief Act’’.
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1 SEC. 2. PREMIUMS PAID BY CERTAIN SENIOR CITIZENS 

2 FOR MEDICARE PART B. 

3 (a) IN GENERAL.—Subpart C of part IV of sub4 chapter A of chapter 1 of the Internal Revenue Code of 

5 1986 (relating to refundable credits) is amended by redes6 ignating section 35 as section 36 and by inserting after 

7 section 34 the following new section: 

8 ‘‘SEC. 35. PREMIUMS PAID BY CERTAIN SENIOR CITIZENS 

9 FOR MEDICARE PART B. 

10 ‘‘(a) ALLOWANCE OF CREDIT.—In the case of an eli11 gible individual, there shall be allowed as a credit against 

12 the tax imposed by this subtitle for the taxable year an 

13 amount equal to the aggregate premiums paid under sec14 tion 1840 of the Social Security Act by the taxpayer dur15 ing the taxable year for enrollment of the eligible indi16 vidual under part B of title XVIII of such Act. 

17 ‘‘(b) ELIGIBLE INDIVIDUAL.—For purposes of sub18 section (a), the term ‘eligible individual’ means—

19 ‘‘(1) an individual born after 1916 and before 

20 1927 who had wages or self-employment income 

21 credited for one or more years prior to 1979 and 

22 who was not eligible for an old-age or disability in23 surance benefit, and did not die, prior to January 

24 1979, 
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1 ‘‘(2) the spouse (as determined under section 

2 7703) of an individual described in paragraph (1), 

3 and 

4 ‘‘(3) the widow or widower, as the case may be, 

5 of an individual described in paragraph (1).’’. 

6 (b) TECHNICAL AMENDMENTS.—

7 (1) Paragraph (2) of section 1324(b) of title 

8 31, United States Code, is amended by striking ‘‘or 

9 enacted’’ and inserting ‘‘enacted’’ and by inserting 

10 before the period ‘‘, or from section 35 of such 

11 Code’’. 

12 (2) The table of sections for subpart C of part 

13 IV of subchapter A of chapter 1 of such Code is 

14 amended by striking the last item and inserting the 

15 following new items:

‘‘Sec. 35. Premiums paid by certain senior citizens for medicare 

part B. 

‘‘Sec. 36. Overpayments of tax.’’.

16 (c) EFFECTIVE DATE.—The amendments made by 

17 this section shall apply to premiums paid after the date 

18 of enactment of this Act. 

19 SEC. 3. ELIMINATION OF MEDICARE PART B PREMIUM PEN20 ALTY. 

21 (a) IN GENERAL.—Section 1839(b) of the Social Se22 curity Act (42 U.S.C. 1395r(b)) is amended by adding at 

23 the end the following: ‘‘Any increase in an individual’s 

24 monthly premium under the first sentence of this sub-
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1 section shall not be applicable with respect to an eligible 

2 individual (or dependent of such an individual), as defined 

3 in section 35(b) of the Internal Revenue Code of 1986.’’. 

4 (b) EFFECTIVE DATE.—The amendment made by 

5 subsection (a) shall apply to premiums for months begin6 ning after the date of the enactment of this Act.

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