I 

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. 

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 ‘‘Military Retiree Health 

5 Care Relief Act of 2011’’. 

6 SEC. 2. PREMIUMS PAID BY MILITARY RETIREES FOR MEDI7 CARE PART B. 

8 (a) IN GENERAL.—Subpart C of part IV of sub9 chapter A of chapter 1 of the Internal Revenue Code of 


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•HR 238 IH

1 1986 (relating to refundable credits) is amended by insert2 ing after section 36 the following new section: 

3 ‘‘SEC. 36D. PREMIUMS PAID BY MILITARY RETIREES FOR 

4 MEDICARE PART B. 

5 ‘‘(a) ALLOWANCE OF CREDIT.—In the case of an eli6 gible individual, there shall be allowed as a credit against 

7 the tax imposed by this chapter for the taxable year an 

8 amount equal to the aggregate premiums paid under sec9 tion 1840 of the Social Security Act by the taxpayer dur10 ing the taxable year for enrollment of the eligible indi11 vidual under part B of title XVIII of such Act. 

12 ‘‘(b) ELIGIBLE INDIVIDUAL.—For purposes of sub13 section (a), the term ‘eligible individual’ means— 

14 ‘‘(1) an individual who is entitled to retired or 

15 retainer pay based upon service in the uniformed 

16 services (as defined in section 101 of title 10, United 

17 States Code), 

18 ‘‘(2) the spouse (as determined under section 

19 7703) of an individual described in paragraph (1), 

20 and 

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

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

23 (b) TECHNICAL AMENDMENTS.— 


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

2 31, United States Code, is amended by inserting 

3 ‘‘36D,’’ after ‘‘36C,’’. 

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

5 IV of subchapter A of chapter 1 of the Internal Rev6 enue Code of 1986 is amended by inserting after the 

7 item relating to section 36 the following new item: 

‘‘Sec. 36D. Premiums paid by military retirees for Medicare Part B.’’. 

8 (c) EFFECTIVE DATE.— 

9 (1) IN GENERAL.—The amendments made by 

10 this section shall apply to expenses incurred after 

11 December 31, 1998. 

12 (2) WAIVER OF LIMITATIONS.—If the credit or 

13 refund of any overpayment of tax resulting from the 

14 application of section 36D of the Internal Revenue 

15 Code of 1986 (as added by this section) to a period 

16 before the date of enactment of this Act is prevented 

17 as of such date by the operation of any law or rule 

18 of law (including res judicata), such credit or refund 

19 may nevertheless be allowed or made if the claim 

20 therefor is filed before the close of the 1-year period 

21 beginning on the date of the enactment of this Act. 

Æ 


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