I 
113TH CONGRESS 
1ST SESSION H. R. 3078 
To amend title XVIII of the Social Security Act to disregard amounts trans-
ferred from a traditional IRA to a Roth IRA in computing income 
for purposes of determining the income-related premiums under parts 
B and D of the Medicare program, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 10, 2013 
Mr. SMITH of Washington 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 with-
in the jurisdiction of the committee concerned 
A BILL 
To amend title XVIII of the Social Security Act to disregard 
amounts transferred from a traditional IRA to a Roth 
IRA in computing income for purposes of determining 
the income-related premiums under parts B and D of 
the Medicare program, and for other purposes. 
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 ‘‘Roth IRA Flexibility 
Act of 2013’’. 
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SEC. 2. DISREGARDING AMOUNTS TRANSFERRED FROM A 
TRADITIONAL IRA TO A ROTH IRA IN COM-
PUTING INCOME FOR PURPOSES OF DETER-
MINING THE INCOME-RELATED PREMIUMS 
UNDER PARTS B AND D OF THE MEDICARE 
PROGRAM. 
(a) IN GENERAL.—Section 1839(i)(4)(A)(i) of the 
Social Security Act (42 U.S.C. 1395r(i)(4)(A)(i)) is 
amended by inserting ‘‘and without regard to any distribu-
tion to which paragraph (3) of section 408A(d) of such 
Code (relating to rollovers from an eligible retirement plan 
other than a Roth IRA) applies’’ before the semicolon. 
(b) 
DISCLOSURE
AUTHORITY.—Section 
6103(l)(20)(A) of the Internal Revenue Code of 1986 is 
amended— 
(1) by redesignating clauses (vii) and (viii) as 
clauses (viii) and (ix), respectively, and 
(2) by inserting after clause (vi) the following 
new clause: 
‘‘(vii) the amounts included in the 
taxpayer’s gross income under section 
408A(d)(3) to the extent such information 
is available,’’. 
(c) PREMIUM REBATE BASED ON CERTAIN PRE-
VIOUS DISTRIBUTIONS.—The Secretary of Health and 
Human Services shall provide, in collaboration with the 
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Commissioner of Social Security, to an individual a refund 
of the premiums paid under parts B and D of title XVIII 
of the Social Security Act by the individual in an amount 
that is equal to the difference between such premiums paid 
by the individual and the premiums that would have been 
paid by the individual if distributions to which section 
408A(d)(3) of the Internal Revenue Code of 1986 relate 
which were made on or after January 1, 2011, had not 
been taken into account. The Secretary of the Treasury, 
acting under section 6103(l)(20) of the Internal Revenue 
Code of 1986 and through the Commissioner of Social Se-
curity, shall provide such information as may be necessary 
to carry out the previous sentence and for purposes of sub-
paragraph (B) of such section, activities to carry out this 
subsection shall be deemed to be related to establishing 
the appropriate amount of a premium adjustment under 
section 1839(i) of the Social Security Act. 
(d) EFFECTIVE DATES.— 
(1) IN
GENERAL.—The amendment made by 
subsection (a) shall apply with respect to premiums 
for months in years beginning more than 90 days 
after the date of the enactment of this Act. 
(2) DISCLOSURE
AUTHORITY.—The amend-
ments made by subsection (b) shall apply to requests 
for disclosure made after the date of the enactment 
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of this Act (with respect to taxable years beginning 
before, on, or after such date). 
Æ 
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