109 HR 2072 IH: Medicare Early Access Act of 2005
U.S. House of Representatives
2005-05-04
text/xml
EN
Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
1.Short title; table of contents
(a)This Act may be cited as the Medicare Early Access Act of 2005
.
(b)
Sec. 1. Short title; table of contents
Title I—Access to Medicare benefits for individuals 55 to 65 years of age
Sec. 101. Access to Medicare benefits for individuals 55 to 65 years of age
Part E—Purchase of Medicare Benefits by Certain Individuals 55 to 65 Years of Age
Sec. 1860E–1. Program benefits; eligibility
Sec. 1860E–2. Enrollment process; coverage
Sec. 1860E–3. Premiums
Sec. 1860E–4. Payment of premiums
Sec. 1860E–5. Provisions relating to Employment-Based retiree health coverage
Sec. 1860E–6. Medicare Early Access Trust Fund
Sec. 1860E–7. Oversight and accountability
Sec. 1860E–8. Administration and miscellaneous
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 premiums
<enum>I</enum><header>Access to Medicare benefits for individuals 55 to 65 years of age</header>
<section id="H52527C9DFCA84F9682ADE848C3E9CC"><enum>101.</enum><header>Access to Medicare benefits for individuals 55 to 65 years of age</header>
<subsection id="H856B6AD5EACE416ABEE731B1999B974C"><enum>(a)</enum><header>In general</header><text>Title XVIII of the <act-name parsable-cite="SSA">Social Security Act</act-name> is amended—</text>
<paragraph id="HE3D7B45FF69F452C995D3E37F2023004"><enum>(1)</enum><text>by redesignating part E as part F; and</text></paragraph>
<paragraph id="H56D28AF3F0B84AB5B0CC4C90077B7CD8"><enum>(2)</enum><text>by inserting after part D the following new part:</text>
<quoted-block id="H816364E574B64A5E8E7DC20021F15D1D">
<part id="HB029950D299A44C2A29EF6B52EB8387"><enum>E</enum><header>Purchase of Medicare benefits by certain individuals 55 to 65 years of age</header>
<section id="HAA0AF50AE9FD47EC82364733C010B086"><enum>1860E–1.</enum><header>Program benefits; eligibility</header>
<subsection id="H74FD1FF8FFF142E69C3B36DE81947D1E"><enum>(a)</enum><header>Entitlement to Medicare benefits for enrolled individuals</header>
<paragraph id="H8A73BD51786845B382E4BAC5866CED7F"><enum>(1)</enum><header>In general</header><text>An individual enrolled under this part is entitled to the same benefits under this title as an individual entitled to benefits or enrolled under any part of this title.</text></paragraph>
<paragraph id="HD39E2E0812D94D26B9C32D6DCB4D352C"><enum>(2)</enum><header>Definitions</header><text>For purposes of this part:</text>
<subparagraph id="HD8448DB3E2F34903AF275183D7D733C0"><enum>(A)</enum><header>Federal or State COBRA continuation provision</header><text>The term <term>Federal or State COBRA continuation provision</term> has the meaning given the term <term>COBRA continuation provision</term> in section 2791(d)(4) of the <act-name parsable-cite="PHSA">Public Health Service Act</act-name> and includes a comparable State program, as determined by the Secretary.</text></subparagraph>
<subparagraph id="H4833086C3584435CADC54703D5913DE4"><enum>(B)</enum><header>Federal health insurance program defined</header><text>The term <term>Federal health insurance program</term> means any of the following:</text>
<clause id="H91444AD745FE40B1B0D09EE747ABAEED"><enum>(i)</enum><header>Medicare</header><text>Any part of this title (other than by reason of this part).</text></clause>
<clause id="HAE34B468D6774E1C954DFD194997B507"><enum>(ii)</enum><header>Medicaid</header><text>A State plan under title XIX.</text></clause>
<clause id="HDEF062F8EBC141F5937612007164FE33"><enum>(iii)</enum><header>FEHBP</header><text>The Federal employees health benefit program under <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/5/89">chapter 89</external-xref> of title 5, United States Code.</text></clause>
<clause id="HD0A70BC90B454B5A913F00EE2EF246D7"><enum>(iv)</enum><header>TRICARE</header><text>The TRICARE program (as defined in <external-xref legal-doc="usc" parsable-cite="usc/10/1072">section 1072(7)</external-xref> of title 10, United States Code).</text></clause>
<clause id="H438583B793554AA385FD024CB4B15E61"><enum>(v)</enum><header>Active duty military</header><text>Health benefits under title 10, United States Code, to an individual as a member of the uniformed services of the United States.</text></clause></subparagraph>
<subparagraph id="H9252CF9B46BE491FB801F7101690C15C"><enum>(C)</enum><header>Group health plan</header><text>The term <term>group health plan</term> has the meaning given such term in section 2791(a)(1) of the <act-name parsable-cite="PHSA">Public Health Service Act</act-name>.</text></subparagraph></paragraph></subsection>
<subsection id="H92716E9B66B5495F86A3602DB8007EE5"><enum>(b)</enum><header>Eligibility of individuals age 55 to 65 years of age</header>
<paragraph id="HBE44E1F9B53C43ABBF7EB1FBBBCEB84"><enum>(1)</enum><header>In general</header><text>Subject to paragraph (2), an individual who meets the following requirements with respect to a month is eligible to enroll under this part with respect to such month:</text>
<subparagraph id="H68439DF08D0341A7B8AD3900389C058E"><enum>(A)</enum><header>Age</header><text>As of the last day of the month, the individual has attained 55 years of age, but has not attained 65 years of age.</text></subparagraph>
<subparagraph id="HD940DB94D60E45AEB5B1D6CE973DB4FB"><enum>(B)</enum><header>Medicare eligibility (but for age)</header><text>The individual would be eligible for benefits under part A or part B for the month if the individual were 65 years of age.</text></subparagraph>
<subparagraph id="H6B6CDE183E334126BB19EADDAEA7B690"><enum>(C)</enum><header>Not eligible for coverage under group health plans or Federal health insurance programs</header><text>The individual is not eligible for benefits or coverage under a Federal health insurance program (as defined in subsection (a)(2)(B)) or under a group health plan (other than such eligibility merely through a Federal or State COBRA continuation provision) as of the last day of the month involved.</text></subparagraph></paragraph>
<paragraph id="HEF6CF4919EEE4D3C9E9BF0B61E000068"><enum>(2)</enum><header>Limitation on eligibility if terminated enrollment</header><text>If an individual described in paragraph (1) enrolls under this part and coverage of the individual is terminated under section 1860E–2(d) (other than because of age), the individual is not again eligible to enroll under this subsection unless the following requirements are met:</text>
<subparagraph id="H346A830DA5854A7A948B5D65E600CBA0"><enum>(A)</enum><header>New coverage under group health plan or Federal health insurance program</header><text>After the date of termination of coverage under such section, the individual obtains coverage under a group health plan or under a Federal health insurance program.</text></subparagraph>
<subparagraph id="H8541DF2603C249B48B2700ECDD5733B"><enum>(B)</enum><header>Subsequent loss of new coverage</header><text>The individual subsequently loses eligibility for the coverage described in subparagraph (A) without regard to whether the individual has exhausted any eligibility the individual may subsequently have for coverage under a Federal or State COBRA continuation provision.</text></subparagraph></paragraph>
<paragraph id="HE79B76E461B647B600EA45BBDFCE3769"><enum>(3)</enum><header>Change in health plan eligibility does not affect coverage</header><text>In the case of an individual who is eligible for and enrolls under this part under this subsection, the individual’s continued entitlement to benefits under this part shall not be affected by the individual’s subsequent eligibility for benefits or coverage described in paragraph (1)(C), or entitlement to such benefits or coverage.</text></paragraph></subsection></section>
<section id="HD5ADBBA77D2F4A348500EFCC38E1996"><enum>1860E–2.</enum><header>Enrollment process; coverage</header>
<subsection id="H5C49CA3F83434708953C8B6222DCD76B"><enum>(a)</enum><header>In general</header><text>An individual may enroll in the program established under this part only in such manner and form as may be prescribed by regulations, and only during an enrollment period prescribed by the Secretary consistent with the provisions of this section. Such regulations shall provide a process under which individuals eligible to enroll as of a month are permitted to pre-enroll during a prior month within an enrollment period described in subsection (b).</text></subsection>
<subsection id="H989CF8787BF0400ABC67ED2B56E73559"><enum>(b)</enum><header>Enrollment periods</header>
<paragraph id="H22F12408194346FF8E908507FF6F9BF2"><enum>(1)</enum><header>Individuals 55 to 65 years of age</header><text>In the case of individuals eligible to enroll under this part under section 1860E–1(b)—</text>
<subparagraph id="H85D27E826672405EB9F7DB106D76058"><enum>(A)</enum><header>Initial enrollment period</header><text>If the individual is eligible to enroll under such section for January 2006, the enrollment period shall begin on November 1, 2005, and shall end on February 28, 2006. Any such enrollment before January 1, 2006, is conditioned upon compliance with the conditions of eligibility for January 2006.</text></subparagraph>
<subparagraph id="H70AB32D6CC30445084ADC679C53E298E"><enum>(B)</enum><header>Subsequent periods</header><text>If the individual is eligible to enroll under such section for a month after January 2006, the enrollment period shall begin on the first day of the second month before the month in which the individual first is eligible to so enroll and shall end four months later. Any such enrollment before the first day of the third month of such enrollment period is conditioned upon compliance with the conditions of eligibility for such third month.</text></subparagraph></paragraph>
<paragraph id="H76AB48BE68A34EA9BD5150B55F4C1C7D"><enum>(2)</enum><header>Authority to correct for government errors</header><text>The provisions of section 1837(h) apply with respect to enrollment under this part in the same manner as they apply to enrollment under part B.</text></paragraph></subsection>
<subsection id="HC4FBA812226B429C9BC2B01103B4D52"><enum>(c)</enum><header>Date coverage begins</header>
<paragraph id="H9F409A6E05BE4DD6B54BC5B43FD4222C"><enum>(1)</enum><header>In general</header><text>The period during which an individual is entitled to benefits under this part shall begin as follows, but in no case earlier than January 1, 2006:</text>
<subparagraph id="HBFA266E2F81E467CBB1FA5BD00E29C71"><enum>(A)</enum><text>In the case of an individual who enrolls (including pre-enrolls) before the month in which the individual satisfies eligibility for enrollment under section 1860E–1, the first day of such month of eligibility.</text></subparagraph>
<subparagraph id="HEAA504AB51C94ABF9D5B2951B6B1F8FB"><enum>(B)</enum><text>In the case of an individual who enrolls during or after the month in which the individual first satisfies eligibility for enrollment under such section, the first day of the following month.</text></subparagraph></paragraph>
<paragraph id="HA2C8E74FF44C4EAAACE16E66D2D0D9E5"><enum>(2)</enum><header>Authority to provide for partial months of coverage</header><text>Under regulations, the Secretary may, in the Secretary’s discretion, provide for coverage periods that include portions of a month in order to avoid lapses of coverage.</text></paragraph>
<paragraph id="H472EB92F5DE74AA682778B9F71DBF000"><enum>(3)</enum><header>Limitation on payments</header><text>No payments may be made under this title with respect to the expenses of an individual enrolled under this part unless such expenses were incurred by such individual during a period which, with respect to the individual, is a coverage period under this section.</text></paragraph></subsection>
<subsection id="HC1FAA01DDE284483B0001450E232ACF"><enum>(d)</enum><header>Termination of coverage</header>
<paragraph id="HD59608BC57D84BAAB37E039D78B55445"><enum>(1)</enum><header>In general</header><text>An individual’s coverage period under this part shall continue until the individual’s enrollment has been terminated at the earliest of the following:</text>
<subparagraph id="HA6A9C87579784D8382C4F09044CD103"><enum>(A)</enum><header>General provisions</header>
<clause id="HAF9F4FCB65C946F8A849C23FEF3251CE"><enum>(i)</enum><header>Notice</header><text>The individual files notice (in a form and manner prescribed by the Secretary) that the individual no longer wishes to participate in the insurance program under this part.</text></clause>
<clause id="H6BD779B7075F4272B04E2734A8F8D152"><enum>(ii)</enum><header>Nonpayment of premiums</header><text>The individual fails to make payment of premiums required for enrollment under this part.</text></clause>
<clause id="H9C191A5F7ECF4CB89BA2A195EFC795DC"><enum>(iii)</enum><header>Medicare eligibility</header><text>The individual becomes entitled to benefits or enrolled under any other part of this title (other than by reason of this part).</text></clause></subparagraph>
<subparagraph id="HA815B0ADF7B443F2B3923E3875A207D7"><enum>(B)</enum><header>Termination based on age</header><text>The individual attains 65 years of age.</text></subparagraph></paragraph>
<paragraph id="HE40E0474C0D4414CBC7C00EF002B00E8"><enum>(2)</enum><header>Effective date of termination</header>
<subparagraph id="H7FFBE1014C1A42E3B3BAFB895901BA2D"><enum>(A)</enum><header>Notice</header><text>The termination of a coverage period under paragraph (1)(A)(i) shall take effect at the close of the month following for which the notice is filed.</text></subparagraph>
<subparagraph id="H99AED1CDD1974BBCB49C596E3561BC9E"><enum>(B)</enum><header>Nonpayment of premium</header><text>The termination of a coverage period under paragraph (1)(A)(ii) shall take effect on a date determined under regulations, which may be determined so as to provide a grace period in which overdue premiums may be paid and coverage continued. The grace period determined under the preceding sentence shall not exceed 60 days; except that it may be extended for an additional 30 days in any case where the Secretary determines that there was good cause for failure to pay the overdue premiums within such 60-day period.</text></subparagraph>
<subparagraph id="HB10D3CC56A384D0E87944493299600E0"><enum>(C)</enum><header>Age or Medicare eligibility</header><text>The termination of a coverage period under paragraph (1)(A)(iii) or (1)(B) shall take effect as of the first day of the month in which the individual attains 65 years of age or becomes entitled to benefits or enrolled in any other part of this title (other than by reason of this part).</text></subparagraph></paragraph></subsection></section>
<section id="HEC3EE3763F0C46B48D1DC0E817008D06"><enum>1860E–3.</enum><header>Premiums</header>
<subsection id="H89831D276DE4492AA7BF53AB28B249ED"><enum>(a)</enum><header>Amount of monthly premiums</header><text>The Secretary shall, during September of each year (beginning with 2005), determine a monthly premium for individuals 55 years of age or older, equal to <fraction>1/12</fraction> of the annual premium computed under subsection (b)(2), which shall apply with respect to coverage provided under this title for any month in the succeeding year.</text></subsection>
<subsection id="HDD50FF204E7840EB95FBC93BF8EC2E44"><enum>(b)</enum><header>Annual premium</header>
<paragraph id="H323EA48A03CF43579578873E6E7CE3FF"><enum>(1)</enum><header>National, per capita average</header><text>The Secretary shall estimate the average, annual per capita amount that would be payable under this title with respect to individuals residing in the United States who meet the requirement of section 1860E–1(b)(1)(A) as if all such individuals were eligible for (and enrolled) under this title during the entire year (and assuming that section 1862(b)(2)(A)(i) did not apply).</text></paragraph>
<paragraph id="H6F3A14D0D5844612A5D43549AE4D13CF"><enum>(2)</enum><header>Annual premium</header><text>The annual premium under this subsection for months in a year is equal to the average, annual per capita amount estimated under paragraph (1) for the year.</text></paragraph></subsection></section>
<section id="HE5BE7F04CE8A42C1ACF31078EF73E700"><enum>1860E–4.</enum><header>Payment of premiums</header>
<subsection id="HDC2A90628750475FB9000000A1DE5E89"><enum>(a)</enum><header>Payment of monthly premium</header>
<paragraph id="H4A09E05E451F46CFA67C7DEF79D3FF44"><enum>(1)</enum><header>In general</header><text>The Secretary shall provide for payment and collection of the monthly premium, determined under section 1860E–3(a) for the age of the individual involved, in the same manner as for payment of monthly premiums under section 1840, except that, for purposes of applying this section, any reference in such section to the Federal Supplementary Medical Insurance Trust Fund is deemed a reference to the Trust Fund established under section 1860E–6.</text></paragraph>
<paragraph id="H40895BCBF0B2493F9E6080211BA5EEDD"><enum>(2)</enum><header>Period of payment</header><text>In the case of an individual who participates in the program established by this title, the monthly premium shall be payable for the period commencing with the first month of the individual’s coverage period and ending with the month in which the individual’s coverage under this title terminates.</text></paragraph></subsection>
<subsection id="H3083C084485A4252BF51D075588F8BDF"><enum>(b)</enum><header>Application of certain provisions</header><text>The provisions of section 1840 (other than subsection (h)) shall apply to premiums collected under this section in the same manner as they apply to premiums collected under part B, except that any reference in such section to the Federal Supplementary Medical Insurance Trust Fund is deemed a reference to the Trust Fund established under section 1860E–6.</text></subsection></section>
<section id="H83329583509E45BCB5A4C78200C1F600"><enum>1860E–5.</enum><header>Provisions relating to Employment-Based retiree health coverage</header>
<subsection id="HEA23C876753C40FC90F363AB5F76451C"><enum>(a)</enum><header>In general</header><text>In the case of an individual who would be eligible to enroll under this part but for the provision of employment-based retiree health coverage by an employer to the individual, notwithstanding the limitation under section 1860E–1(b)(1)(C), the individual is eligible to enroll under this part.</text></subsection>
<subsection id="H35C97379A59C4577AEAD3F36B81BEC54"><enum>(b)</enum><header>Maintenance of effort</header><text>In the case of an employer that offers employment-based retiree health coverage to an individual who enrolls under this part, upon enrollment of the individual under this part, the employer may modify such coverage to provide for the following benefits:</text>
<paragraph id="HBB16EA92A8004C8F90ADFD08AADB2CED"><enum>(1)</enum><text>Payment is made by the employer under such coverage for items and services for which payment may not be made under this title.</text></paragraph>
<paragraph id="HDFDA500B9D194915A5E17B08B77498F"><enum>(2)</enum><text>Payment is made by the employer sponsoring such coverage of 25 percent of the monthly premium under section 1860E–3 applicable to the individual after enrollment under this part.</text></paragraph></subsection>
<subsection id="HE82981A962EC41B6A61C3EADD3AE1EB9"><enum>(c)</enum><header>Employment-Based retiree health coverage</header><text>The term <term>employment-based retiree health coverage</term> has the meaning given that term in section 1860D–22(c)(1), except that, for purposes of this part, any reference in such section to <quote>part D</quote> is deemed to be a reference to <quote>part E</quote>.</text></subsection></section>
<section id="HACF42940D46044928428FC6C9705A6D9"><enum>1860E–6.</enum><header>Medicare Early Access Trust Fund</header>
<subsection id="H05A1EFD13A984CDE8B760096B0B473AF"><enum>(a)</enum><header>Establishment of Trust Fund</header>
<paragraph id="H713498A87E0A4299B7E5F207E000C8F7"><enum>(1)</enum><header>In general</header><text>There is hereby created on the books of the Treasury of the United States a trust fund to be known as the <quote>Medicare Early Access Trust Fund</quote> (in this section referred to as the <quote>Trust Fund</quote>). The Trust Fund shall consist of such gifts and bequests as may be made as provided in section 201(i)(1) and such amounts as may be deposited in, or appropriated to, such fund as provided in this title.</text></paragraph>
<paragraph id="H4F0DD3F3500D4D75AC7F6073A0FFFC00"><enum>(2)</enum><header>Premiums</header><text>Premiums collected under section 1860E–3 and payable under section 1860E–5(a)(2) shall be transferred to the Trust Fund.</text></paragraph></subsection>
<subsection id="HF56546644DCD4C52809441BECF63130"><enum>(b)</enum><header>Incorporation of provisions</header>
<paragraph id="HCF3B5E05A3F644139297999C9421AE81"><enum>(1)</enum><header>In general</header><text>Subject to paragraph (2), subsections (b) through (i) of section 1841 shall apply with respect to the Trust Fund and this title in the same manner as they apply with respect to the Federal Supplementary Medical Insurance Trust Fund and part B, respectively.</text></paragraph>
<paragraph id="H2F872803A2134EB68D621100491797A2"><enum>(2)</enum><header>Miscellaneous references</header><text>In applying provisions of section 1841 under paragraph (1)—</text>
<subparagraph id="HF16307C22CE64B7D83F5211124992651"><enum>(A)</enum><text>any reference in such section to <quote>this part</quote> is construed to refer to this part E;</text></subparagraph>
<subparagraph id="H88E4A63BA3D444769726BF7725E828CE"><enum>(B)</enum><text>any reference in section 1841(h) to section 1840(d) and in section 1841(i) to sections 1840(b)(1) and 1842(g) are deemed references to comparable authority exercised under this part; and</text></subparagraph>
<subparagraph id="HBAF9DE3AA5DC476CBDD30008027B7E3F"><enum>(C)</enum><text>payments may be made under section 1841(g) to the Trust Funds under sections 1817 and 1841 as reimbursement to such funds for payments they made for benefits provided under this part.</text></subparagraph></paragraph></subsection></section>
<section id="H3D512E0587A1481D9B5D140840AB7471"><enum>1860E–7.</enum><header>Oversight and accountability</header>
<subsection id="H1F10A5E388A24619B24FBBD8D23C033"><enum>(a)</enum><header>Through annual reports of trustees</header><text>The Board of Trustees of the Medicare Early Access Trust Fund under section 1860E–6(b)(1) shall report on an annual basis to Congress concerning the status of the Trust Fund and the need for adjustments in the program under this part to maintain financial solvency of the program under this part.</text></subsection>
<subsection id="H61D59CB240F648749BB0482BC810E9E0"><enum>(b)</enum><header>Periodic GAO reports</header><text>The Comptroller General of the United States shall periodically submit to Congress reports on the adequacy of the financing of coverage provided under this part. The Comptroller General shall include in such report such recommendations for adjustments in such financing and coverage as the Comptroller General deems appropriate in order to maintain financial solvency of the program under this part.</text></subsection></section>
<section id="HFE203F9474894487ACB3E5EBEF565D75"><enum>1860E–8.</enum><header>Administration and miscellaneous</header>
<subsection id="H1D641FA79E7041FBB3ABFE3572BAED56"><enum>(a)</enum><header>Treatment for purposes of title</header><text>Except as otherwise provided in this part—</text>
<paragraph id="HC1D24459A2614AD48B5706FDEBF7FA"><enum>(1)</enum><text>individuals enrolled under this part shall be treated for purposes of this title as though the individual were entitled to benefits and enrolled under any part of this title; and</text></paragraph>
<paragraph id="HF2B8A336C1B74853BE00A06F84B71906"><enum>(2)</enum><text>benefits described in section 1860E–1 shall be payable under this title to such individuals in the same manner as if such individuals were so entitled and enrolled.</text></paragraph></subsection>
<subsection id="H67819EC1CA6F4A2C8FAEB5B5AB16D800"><enum>(b)</enum><header>Not treated as Medicare program for purposes of medicaid program</header><text>For purposes of applying title XIX (including the provision of medicare cost-sharing assistance under such title), an individual who is enrolled under this part shall not be treated as being entitled to benefits under this title.</text></subsection>
<subsection id="H996527A719264693A302C534700BF23"><enum>(c)</enum><header>Not treated as Medicare program for purposes of COBRA continuation provisions</header><text>In applying a COBRA continuation provision (as defined in section 2791(d)(4) of the <act-name parsable-cite="PHSA">Public Health Service Act</act-name>), any reference to an entitlement to benefits under this title shall not be construed to include entitlement to benefits under this title pursuant to the operation of this part.</text></subsection></section></part><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection>
<subsection id="H605C98790E844D3B0036FEEB2CB1C64"><enum>(b)</enum><header>Conforming amendments to <act-name parsable-cite="SSA">Social Security Act</act-name> provisions</header>
<paragraph display-inline="yes-display-inline" id="HA4454628EE744EFEA3A25E4185EA898"><enum>(1)</enum><text>Section 201(i)(1) of the <act-name parsable-cite="SSA">Social Security Act</act-name> (<external-xref legal-doc="usc" parsable-cite="usc/42/401">42 U.S.C. 401(i)(1)</external-xref>) is amended by striking <quote>or the Federal Supplementary Medical Insurance Trust Fund</quote> and inserting <quote>the Federal Supplementary Medical Insurance Trust Fund, and the Medicare Early Access Trust Fund</quote>.</text></paragraph>
<paragraph indent="subsection" id="HD995AC0EE42845FB8614C5EA88779715"><enum>(2)</enum><text>Section 201(g)(1)(A) of such Act (<external-xref legal-doc="usc" parsable-cite="usc/42/401">42 U.S.C. 401(g)(1)(A)</external-xref>) is amended by striking <quote>and the Federal Supplementary Medical Insurance Trust Fund established by title XVIII</quote> and inserting <quote>, the Federal Supplementary Medical Insurance Trust Fund, and the Medicare Early Access Trust Fund established by title XVIII</quote>.</text></paragraph>
<paragraph indent="subsection" id="H850994A77DA34B71A0CDE1753643594"><enum>(3)</enum><text>Section 1820(i) of such Act (<external-xref legal-doc="usc" parsable-cite="usc/42/1395i-4">42 U.S.C. 1395i–4(i)</external-xref>) is amended by striking <quote>part D</quote> and inserting <quote>part F</quote>.</text></paragraph>
<paragraph indent="subsection" id="H4A6C07666E4147378C59FF226301F8E0"><enum>(4)</enum><text>Section 1853 of such Act (<external-xref legal-doc="usc" parsable-cite="usc/42/1395w-23">42 U.S.C. 1395w–23</external-xref>) is amended by adding at the end the following new subsection:</text>
<quoted-block id="H54216D637642427D938794B0D1BBEE9">
<subsection id="H1C9718621A9C480C9DDB522B00BB98C7"><enum>(k)</enum><header>Adjustment for early access</header><text>In applying this section with respect to individuals entitled to benefits under part E, the Secretary shall provide for an appropriate adjustment in, for 2006, the annual MA capitation rate, and for years beginning with 2007, the payment amount determined under this section or section 1858, as may be appropriate to reflect differences between the population served under such part and the population under parts A and B.</text></subsection><after-quoted-block>.</after-quoted-block></quoted-block></paragraph>
<paragraph indent="subsection" id="HF9E7A2C138A84F8EAA128EE847AE9E83"><enum>(5)</enum><text>Section 1860D–15(c)(1) of such Act (<external-xref legal-doc="usc" parsable-cite="usc/42/1395w-115">42 U.S.C. 1395w–115(c)(1)</external-xref>) is amended by adding at the end the following new subparagraph:</text>
<quoted-block id="H6196277A6ECB4A2C922D19014CF1DE1">
<subparagraph id="H3C6CAFB118124FEB8E59FF09546CB361"><enum>(E)</enum><header>Adjustment for early access</header><text>In applying this section with respect to individuals entitled to benefits under part E, the Secretary shall provide for an appropriate adjustment in the payment amount determined under this section as may be appropriate to reflect differences between the population served under such part and the population under parts A and B.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection>
<subsection id="H8FCDCEDC7BC148CBB800EE68AAA484EF"><enum>(c)</enum><header>Other conforming amendments</header>
<paragraph display-inline="yes-display-inline" id="H7769925DE52446458523F6C1C016FCEA"><enum>(1)</enum><text>Section 602(2)(D)(ii) of the <act-name parsable-cite="ERISA">Employee Retirement Income Security Act of 1974</act-name> (<external-xref legal-doc="usc" parsable-cite="usc/29/1162">29 U.S.C. 1162(2)</external-xref>) is amended by inserting <quote>(not including an individual who is so entitled pursuant to enrollment under section 1860E–1)</quote> after <quote><act-name parsable-cite="SSA">Social Security Act</act-name></quote>.</text></paragraph>
<paragraph indent="subsection" id="H36FBFCCF182E43BC9BEE4DC36D4F4CF"><enum>(2)</enum><text>Section 2202(2)(D)(ii) of the <act-name parsable-cite="PHSA">Public Health Service Act</act-name> (<external-xref legal-doc="usc" parsable-cite="usc/42/300bb-2">42 U.S.C. 300bb–2(2)(D)(ii)</external-xref>) is amended by inserting <quote>(not including an individual who is so entitled pursuant to enrollment under section 1860E–1)</quote> after <quote><act-name parsable-cite="SSA">Social Security Act</act-name></quote>.</text></paragraph>
<paragraph indent="subsection" id="HF839713720C942CAA9ECF2C5C24EBA1C"><enum>(3)</enum><text><external-xref legal-doc="usc" parsable-cite="usc/26/4980B">Section 4980B(f)(2)(B)(i)(V)</external-xref> of the Internal Revenue Code of 1986 is amended by inserting <quote>(not including an individual who is so entitled pursuant to enrollment under section 1860E–1)</quote> after <quote><act-name parsable-cite="SSA">Social Security Act</act-name></quote>.</text></paragraph></subsection></section>
<enum>II</enum><header>Refundable and advanceable credit against income tax for Medicare early access premiums</header>
<section id="H1C3A0F96776D4FA9986B61F08200A5B3"><enum>201.</enum><header>Refundable and advanceable income tax credit for Medicare early access premiums</header>
<subsection id="H6AA666FB3E034E9D9E4FF3617821F26"><enum>(a)</enum><header>In general</header><text>Subpart C of part IV of subchapter A of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/1">chapter 1</external-xref> 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:</text>
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<section id="H186EDB5C6BC74A709870562E11E98354"><enum>36.</enum><header>Medicare early access premiums</header>
<subsection id="H81B9BDE3EA654F15966134CB495052E7"><enum>(a)</enum><header>In general</header><text>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 medicare early access coverage premiums.</text></subsection>
<subsection id="H13246F0036E84A29A7FEA02920E74056"><enum>(b)</enum><header>Definitions</header><text>For purposes of this section the term <term>medicare early access coverage premiums</term> means premiums paid under part E of title XVIII of the <act-name parsable-cite="SSA">Social Security Act</act-name>.</text></subsection>
<subsection id="HD0BD7B42D3504D9FA206F8A953147512"><enum>(c)</enum><header>Coordination with advance payment</header><text>With respect to any taxable year, the amount which would (but for this subsection) be allowed as a credit under subsection (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.</text></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></subsection>
<subsection id="HD8CA3059D9964490962BD916226DA600"><enum>(b)</enum><header>Advance payment of credit</header><text>Chapter 77 of such Code (relating to miscellaneous provisions) is amended by adding at the end the following new section:</text>
<quoted-block id="H5B5CE30F3D9249899FA9AC3941788920">
<section id="H7C02B185CAAB4817AA80E16328B800F"><enum>7528.</enum><header>Advance payment of credit for Medicare early access premiums</header>
<subsection id="H0B9AD3C236CD4047B99DF58C4129C6DE"><enum>(a)</enum><header>General rule</header><text>The Secretary shall establish a program for making payments on behalf of individuals enrolled under part E of title XVIII of the <act-name parsable-cite="SSA">Social Security Act</act-name> to the Secretary of Health and Human Services for premiums payable by such individuals under such part.</text></subsection>
<subsection id="H367C867579B54E3DA4874082CA9C4408"><enum>(b)</enum><header>Limitation on advance payments during any taxable year</header><text>The Secretary may make payments under subsection (a) only to the extent that the total amount of such payments made on behalf of any individual 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).</text></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></subsection>
<subsection id="H10D9FBA0302C4FD897B300C703008F3"><enum>(c)</enum><header>Conforming amendments</header>
<paragraph id="H41D5E89559584BFABD112CDBC55D6CFC"><enum>(1)</enum><text>Paragraph (2) of <external-xref legal-doc="usc" parsable-cite="usc/31/1324">section 1324(b)</external-xref> of title 31, United States Code, is amended by inserting <quote>or 36</quote> after <quote>section 35</quote>.</text></paragraph>
<paragraph id="H7B78A695F17643CFB6735800EA8BED69"><enum>(2)</enum><text>The table of sections for subpart C of part IV of subchapter A of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/1">chapter 1</external-xref> of the Internal Revenue Code of 1986 is amended by striking the item relating to <external-xref legal-doc="usc" parsable-cite="usc/26/36">section 36</external-xref> and inserting the following new items:</text>
<quoted-block style="USC" id="HA7A9DA33A9274F5AA8902DF5B5FFBDD1">
<toc regeneration="no-regeneration">
<toc-entry level="section">36. Medicare early access premiums.</toc-entry>
<toc-entry level="section">37. Overpayments of tax.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block></paragraph>
<paragraph id="H6A17BC176DCD46BD8D5F21CF88101EDC"><enum>(3)</enum><text>The table of sections for chapter 77 of such Code is amended by adding at the end the following new item:</text>
<quoted-block style="USC" id="HFBA814117E184D0BACBA509BACD795A3">
<toc regeneration="no-regeneration">
<toc-entry level="section">7528. Advance payment of credit for medicare early access premiums</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection>
<subsection id="HC2A5F3DAA7624E588950798E4F27BACC"><enum>(d)</enum><header>Effective date</header><text>The amendments made by this section shall apply to taxable years beginning after December 31, 2005.</text></subsection></section>