[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[S. 1376 Introduced in Senate (IS)]

112th CONGRESS
  1st Session
                                S. 1376

  To conform income calculations for purposes of eligibility for the 
 refundable credit for coverage under a qualified health plan and for 
      Medicaid to existing Federal low-income assistance programs.


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                   IN THE SENATE OF THE UNITED STATES

                             July 18, 2011

Mr. Enzi (for himself and Mr. Grassley) introduced the following bill; 
     which was read twice and referred to the Committee on Finance

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                                 A BILL


 
  To conform income calculations for purposes of eligibility for the 
 refundable credit for coverage under a qualified health plan and for 
      Medicaid to existing Federal low-income assistance programs.

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

SECTION 1. INCLUSION OF 100 PERCENT OF SOCIAL SECURITY AND TIER I 
              RAILROAD RETIREMENT BENEFITS IN INCOME FOR PURPOSES OF 
              ELIGIBILITY FOR THE REFUNDABLE CREDIT FOR COVERAGE UNDER 
              A QUALIFIED HEALTH PLAN AND FOR MEDICAID.

    (a) Definition of Modified Adjusted Gross Income.--Subparagraph (B) 
of section 36B(d)(2) of the Internal Revenue Code of 1986 is amended--
            (1) in clause (i), by striking ``and'' after the comma;
            (2) in clause (ii), by striking the period at the end and 
        inserting ``, and''; and
            (3) by adding at the end the following:
                            ``(iii) an amount equal to the portion of 
                        the taxpayer's social security benefits (as 
                        defined in section 86(d)) which is not included 
                        in gross income under section 86 for the 
                        taxable year.''.
    (b) Effective Date.--The amendments made by this section shall 
apply to taxable years ending after December 31, 2013.
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