II 112th CONGRESS 1st Session S. 1376 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 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.

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.