[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3078 Introduced in House (IH)]

113th CONGRESS
  1st Session
                                H. R. 3078

 To amend title XVIII of the Social Security Act to disregard amounts 
 transferred from a traditional IRA to a Roth IRA in computing income 
 for purposes of determining the income-related premiums under parts B 
         and D of the Medicare program, and for other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 10, 2013

   Mr. Smith of Washington introduced the following bill; which was 
  referred to the Committee on Ways and Means, and in addition to the 
   Committee on Energy and Commerce, for a period to be subsequently 
   determined by the Speaker, in each case for consideration of such 
 provisions as fall within the jurisdiction of the committee concerned

_______________________________________________________________________

                                 A BILL


 
 To amend title XVIII of the Social Security Act to disregard amounts 
 transferred from a traditional IRA to a Roth IRA in computing income 
 for purposes of determining the income-related premiums under parts B 
         and D of the Medicare program, and for other purposes.

    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 ``Roth IRA Flexibility Act of 2013''.

SEC. 2. DISREGARDING AMOUNTS TRANSFERRED FROM A TRADITIONAL IRA TO A 
              ROTH IRA IN COMPUTING INCOME FOR PURPOSES OF DETERMINING 
              THE INCOME-RELATED PREMIUMS UNDER PARTS B AND D OF THE 
              MEDICARE PROGRAM.

    (a) In General.--Section 1839(i)(4)(A)(i) of the Social Security 
Act (42 U.S.C. 1395r(i)(4)(A)(i)) is amended by inserting ``and without 
regard to any distribution to which paragraph (3) of section 408A(d) of 
such Code (relating to rollovers from an eligible retirement plan other 
than a Roth IRA) applies'' before the semicolon.
    (b) Disclosure Authority.--Section 6103(l)(20)(A) of the Internal 
Revenue Code of 1986 is amended--
            (1) by redesignating clauses (vii) and (viii) as clauses 
        (viii) and (ix), respectively, and
            (2) by inserting after clause (vi) the following new 
        clause:
                            ``(vii) the amounts included in the 
                        taxpayer's gross income under section 
                        408A(d)(3) to the extent such information is 
                        available,''.
    (c) Premium Rebate Based on Certain Previous Distributions.--The 
Secretary of Health and Human Services shall provide, in collaboration 
with the Commissioner of Social Security, to an individual a refund of 
the premiums paid under parts B and D of title XVIII of the Social 
Security Act by the individual in an amount that is equal to the 
difference between such premiums paid by the individual and the 
premiums that would have been paid by the individual if distributions 
to which section 408A(d)(3) of the Internal Revenue Code of 1986 relate 
which were made on or after January 1, 2011, had not been taken into 
account. The Secretary of the Treasury, acting under section 
6103(l)(20) of the Internal Revenue Code of 1986 and through the 
Commissioner of Social Security, shall provide such information as may 
be necessary to carry out the previous sentence and for purposes of 
subparagraph (B) of such section, activities to carry out this 
subsection shall be deemed to be related to establishing the 
appropriate amount of a premium adjustment under section 1839(i) of the 
Social Security Act.
    (d) Effective Dates.--
            (1) In general.--The amendment made by subsection (a) shall 
        apply with respect to premiums for months in years beginning 
        more than 90 days after the date of the enactment of this Act.
            (2) Disclosure authority.--The amendments made by 
        subsection (b) shall apply to requests for disclosure made 
        after the date of the enactment of this Act (with respect to 
        taxable years beginning before, on, or after such date).
                                 <all>