[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 321 Introduced in House (IH)]






109th CONGRESS
  1st Session
                                H. R. 321

To amend the Internal Revenue Code of 1986 to allow a refundable credit 
    to certain senior citizens for premiums paid for coverage under 
                            Medicare Part B.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 25, 2005

 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 certain senior citizens for premiums paid for coverage under 
                            Medicare Part B.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Notch Baby Health Care Relief Act of 
2005''.

SEC. 2. PREMIUMS PAID BY CERTAIN SENIOR CITIZENS FOR MEDICARE PART B.

    (a) In General.--Subpart C of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 (relating to refundable credits) 
is amended by redesignating section 36 as section 37 and by inserting 
after section 35 the following new section:

``SEC. 36. PREMIUMS PAID BY CERTAIN SENIOR CITIZENS FOR MEDICARE PART 
              B.

    ``(a) Allowance of Credit.--In the case of an eligible individual, 
there shall be allowed as a credit against the tax imposed by this 
subtitle for the taxable year an amount equal to the aggregate premiums 
paid under section 1840 of the Social Security Act by the taxpayer 
during the taxable year for enrollment of the eligible individual under 
part B of title XVIII of such Act.
    ``(b) Eligible Individual.--For purposes of subsection (a), the 
term `eligible individual' means--
            ``(1) an individual born after 1916 and before 1927 who had 
        wages or self-employment income credited for one or more years 
        prior to 1979 and who was not eligible for an old-age or 
        disability insurance benefit, and did not die, prior to January 
        1979,
            ``(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.--
            (1) Paragraph (2) of section 1324(b) of title 31, United 
        States Code, is amended by striking ``or enacted'' and 
        inserting ``enacted'' and by inserting before the period ``, or 
        from section 36 of such Code''.
            (2) The table of sections for subpart C of part IV of 
        subchapter A of chapter 1 of the Internal Revenue Code of 1986 
        is amended by striking the last item and inserting the 
        following new items:

``Sec. 36. Premiums paid by certain senior citizens for medicare part 
                            B.
``Sec. 37. Overpayments of tax.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to premiums paid after the date of enactment of this Act.
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