[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 322 Introduced in House (IH)]






109th CONGRESS
  1st Session
                                H. R. 322

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 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 military retirees 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 ``Military Retiree Health Care Relief 
Act of 2005''.

SEC. 2. PREMIUMS PAID BY MILITARY RETIREES 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 MILITARY RETIREES 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 
chapter 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 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.--
            (1) Paragraph (2) of section 1324(b) of title 31, United 
        States Code, is amended by inserting ``or from section 36 of 
        such Code'' before the period at the end.
            (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 military retirees for medicare part B.
``Sec. 37. Overpayments of tax.''.
    (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 36 
        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.
                                 <all>