I 
111TH CONGRESS 
1ST SESSION 
H. R. 237 
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, 2009 
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. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Military Retiree Health 
Care Relief Act of 2009’’. 
SEC. 2. PREMIUMS PAID BY MILITARY RETIREES FOR MEDI-
CARE PART B. 
(a) IN GENERAL.—Subpart C of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
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1986 (relating to refundable credits) is amended by insert-
ing after section 36 the following new section: 
‘‘SEC. 36A. PREMIUMS PAID BY MILITARY RETIREES FOR 
MEDICARE PART B. 
‘‘(a) ALLOWANCE OF CREDIT.—In the case of an eli-
gible individual, there shall be allowed as a credit against 
the tax imposed by this chapter for the taxable year an 
amount equal to the aggregate premiums paid under sec-
tion 1840 of the Social Security Act by the taxpayer dur-
ing the taxable year for enrollment of the eligible indi-
vidual under part B of title XVIII of such Act. 
‘‘(b) ELIGIBLE INDIVIDUAL.—For purposes of sub-
section (a), the term ‘eligible individual’ means— 
‘‘(1) an individual who is entitled to retired or 
retainer pay based upon service in the uniformed 
services (as defined in section 101 of title 10, United 
States Code), 
‘‘(2) the spouse (as determined under section 
7703) of an individual described in paragraph (1), 
and 
‘‘(3) the widow or widower, as the case may be, 
of an individual described in paragraph (1).’’. 
(b) TECHNICAL AMENDMENTS.— 
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(1) Paragraph (2) of section 1324(b) of title 
31, United States Code, is amended by inserting 
‘‘36A,’’ after ‘‘36,’’. 
(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 inserting after the 
item relating to section 36 the following new item: 
‘‘Sec. 36A. Premiums paid by military retirees for Medicare Part B.’’. 
(c) EFFECTIVE DATE.— 
(1) IN GENERAL.—The amendments made by 
this section shall apply to expenses incurred after 
December 31, 1998. 
(2) WAIVER OF LIMITATIONS.—If the credit or 
refund of any overpayment of tax resulting from the 
application of section 36A of the Internal Revenue 
Code of 1986 (as added by this section) to a period 
before the date of enactment of this Act is prevented 
as of such date by the operation of any law or rule 
of law (including res judicata), such credit or refund 
may nevertheless be allowed or made if the claim 
therefor is filed before the close of the 1-year period 
beginning on the date of the enactment of this Act. 
Æ 
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