[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 238 Introduced in House (IH)]

112th CONGRESS
  1st Session
                                H. R. 238

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 7, 2011

 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 2011''.

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 inserting after section 36 the following new section:

``SEC. 36D. 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 ``36D,'' after ``36C,''.
            (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 inserting after the item relating to section 36 
        the following new item:

``Sec. 36D. Premiums paid by military retirees for Medicare Part B.''.
    (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 
        36D 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.
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