ment in the payment amount determined under 
this section as may be appropriate to reflect dif-
ferences between the population served under 
such part and the population under parts A and 
B.’’. 
(c) OTHER CONFORMING AMENDMENTS.—(1) Sec-
tion 602(2)(D)(ii) of the Employee Retirement Income Se-
curity Act of 1974 (29 U.S.C. 1162(2)) is amended by 
inserting ‘‘(not including an individual who is so entitled 
pursuant to enrollment under section 1860E–1)’’ after 
‘‘Social Security Act’’. 
(2) Section 2202(2)(D)(ii) of the Public Health Serv-
ice Act (42 U.S.C. 300bb–2(2)(D)(ii)) is amended by in-
serting ‘‘(not including an individual who is so entitled 
pursuant to enrollment under section 1860E–1)’’ after 
‘‘Social Security Act’’. 
(3) Section 4980B(f)(2)(B)(i)(V) of the Internal Rev-
enue Code of 1986 is amended by inserting ‘‘(not includ-
ing an individual who is so entitled pursuant to enrollment 
under section 1860E–1)’’ after ‘‘Social Security Act’’.
TITLE 
II—REFUNDABLE 
AND 
ADVANCEABLE 
CREDIT 
AGAINST INCOME TAX FOR 
MEDICARE 
EARLY 
ACCESS 
PREMIUMS 
SEC. 201. REFUNDABLE AND ADVANCEABLE INCOME TAX 
CREDIT FOR MEDICARE EARLY ACCESS PRE-
MIUMS. 
(a) IN GENERAL.—Subpart C of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 (relating to refundable personal credits) is amended 
by redesignating section 36 as section 37 and by inserting 
after section 35 the following new section: 
‘‘SEC. 36. MEDICARE EARLY ACCESS PREMIUMS. 
‘‘(a) IN GENERAL.—In the case of an individual, 
there shall be allowed as a credit against the tax imposed 
by this chapter for the taxable year an amount equal to 
75 percent of the amount paid during such year as medi-
care early access coverage premiums. 
‘‘(b) DEFINITIONS.—For purposes of this section the 
term ‘medicare early access coverage premiums’ means 
premiums paid under part E of title XVIII of the Social 
Security Act. 
‘‘(c) COORDINATION WITH ADVANCE PAYMENT.— 
With respect to any taxable year, the amount which would
(but for this subsection) be allowed as a credit under sub-
section (a) shall be reduced (but not below zero) by the 
aggregate amount paid on behalf of such taxpayer under 
section 7528 for such taxable year.’’. 
(b) ADVANCE PAYMENT OF CREDIT.—Chapter 77 of 
such Code (relating to miscellaneous provisions) is amend-
ed by adding at the end the following new section: 
‘‘SEC. 7528. ADVANCE PAYMENT OF CREDIT FOR MEDICARE 
EARLY ACCESS PREMIUMS. 
‘‘(a) GENERAL RULE.—The Secretary shall establish 
a program for making payments on behalf of individuals 
enrolled under part E of title XVIII of the Social Security 
Act to the Secretary of Health and Human Services for 
premiums payable by such individuals under such part. 
‘‘(b) LIMITATION ON ADVANCE PAYMENTS DURING 
ANY TAXABLE YEAR.—The Secretary may make pay-
ments under subsection (a) only to the extent that the 
total amount of such payments made on behalf of any indi-
vidual during the taxable year does not exceed the amount 
allowable as a credit to such individual for such year under 
section 36 (determined without regard to subsection (c) 
thereof).’’. 
(c) CONFORMING AMENDMENTS.—
(1) Paragraph (2) of section 1324(b) of title 
31, United States Code, is amended by inserting ‘‘or 
36’’ after ‘‘section 35’’. 
(2) The table of sections for subpart C of part 
IV of subchapter A of chapter 1 of the Internal Rev-
enue Code of 1986 is amended by striking the item 
relating to section 36 and inserting the following 
new items: 
‘‘36. Medicare early access premiums. 
‘‘37. Overpayments of tax.’’. 
(3) The table of sections for chapter 77 of such 
Code is amended by adding at the end the following 
new item: 
‘‘7528. Advance payment of credit for medicare early access premiums.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2005. 
Æ