I 111th CONGRESS 2d Session H. R. 5279 IN THE HOUSE OF REPRESENTATIVES May 12, 2010 Mr. Gene Green of Texas (for himself and Mr. Doggett) 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 provide for active qualified public safety employees to elect to be covered under the hospital insurance tax, and for other purposes.

1.

Short title

This Act may be cited as the Public Safety Access to Medicare Act of 2010.

2.

Election by active qualified public safety employees to be covered under the hospital insurance tax; payment for retroactive quarters of coverage

(a)

Election of HI tax coverage

Paragraph (2) of section 3121(u) of the Internal Revenue Code of 1986 (relating to application of hospital insurance tax to Federal, State, and local employment) is amended by adding at the end the following new subparagraph: (E)

Election of coverage by public safety employees

At the election of a qualified public safety employee (as defined in section 72(t)(10)(B)), subparagraph (C) shall not apply to services performed (after the effective date of such election) for an employer by such employee if such services would not (but for an election under this clause) be treated as employment by reason of subparagraph (C). An election under this subparagraph, once made, shall be irrevocable. . (b)

Payment of employee share of taxes To get credit for previous uncovered coverage quarters

(1)

In general

A qualified public safety employee who makes the election under 3121(u)(2)(E) of the Internal Revenue Code of 1986, as added by subsection (a), may further elect to make a payment (in the amount described in paragraph (3)) for services performed as such an employee over a continuous period (specified by such employee) immediately preceding the effective date of such election. An election under this paragraph, once made, shall be irrevocable. (2)

Evidence of employment

An election under paragraph (1) shall not be valid until the qualified public safety employee submits such evidence of services performed as the Secretary of the Treasury (in consultation with the Commissioner of Social Security) may require. (3)

Payment

(A)

Amount of payment

The amount of a payment under paragraph (1) for services described in paragraph (1) is the amount equal to the tax which would (but for section 3121(u)(2)(C)) of the Internal Revenue Code of 1986) have been imposed by section 3101(b) of such Code on wages received for such services. (B)

Deposit in treasury and transfer to trust fund

Any payment received under paragraph (1) shall be deposited in the Treasury of the United States as miscellaneous receipts, and an amount equal to such payment is hereby appropriated to the Federal Hospital Insurance Trust Fund out of any moneys in the Treasury not otherwise appropriated. (4)

Payments taken into account in determining quarters of coverage for medicare eligibility

Services for which payment is made under paragraph (1) shall be taken into account in applying sections 226(a)(2)(C)(i), 226(b)(2)(C)(ii)(I), and 226A(a)(1)(B)(iii) of the Social Security Act (42 U.S.C. 426(a)(2)(C)(i), 426(b)(2)(C)(ii)(I), 426–1(a)(1)(B)(iii)) as if such services constituted medicare qualified government employment (as defined in section 210(p) of such Act). (5)

Definitions

For purposes of this subsection, the term qualified public safety employee has the meaning given such term in section 72(t)(10)(B) of the Internal Revenue Code of 1986.