,i  #aacth ,,congress  #ast ,session    
,h4 ,r4 #cjgh  ,,in ,,the ,,house ,,of  
,,representatives  ,september #aj1      
#bjac,mr4 ,smith of ,washington         
introduced the following bill2 which was
 referred to the ,committee on ,ways and
 ,means1 and in addition to the         
,committee on ,energy and ,commerce1 for
 a period to be subsequently determined 
by the ,speaker1 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 program1 and for
 other purposes4  #a4 ,short title ,this
 ,act may be cited as the ,roth ,,ira   
,flexibility ,act of #bjac4  #b4        
,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  7a7 ,in general ,section       
#ahci7;i77#d77;,a77i7 of the ,social    
,security ,act 7#db ,u4,s4,c4           
#acier7i77#d77;,a77i77 is amended by    
inserting and without regard to any     
distribution to which paragraph 7#c7 of 
section #djh;,a7d7 of such ,code        
7relating to rollovers from an eligible 
retirement plan other than a ,roth      
,,ira7 applies before the semicolon4    
7b7 ,disclosure authority ,section      
#fajc7l77#bj77;,a7 of the ,internal     
,revenue ,code of #aihf is amended--    
7#a7 by redesignating clauses 7vii7 and 
7viii7 as clauses 7viii7 and 7ix71      
respectively1 and  7#b7 by inserting    
after clause 7vi7 the following new     
clause3  7vii7 the amounts included in  
the taxpayer's gross income under       
section #djh;,a7d77#c7 to the extent    
such information is available1  4  7c7  
,premium rebate based on certain        

previous distributions ,the ,secretary  
of ,health and ,human ,services shall   
provide1 in collaboration with the      
,commissioner of ,social ,security1 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 #djh;,a7d77#c7 of the ,internal
 ,revenue ,code of #aihf relate which   
were made on or after ,january #a1      
#bjaa1 had not been taken into account4 
,the ,secretary of the ,treasury1 acting
 under section #fajc7l77#bj7 of the     
,internal ,revenue ,code of #aihf and   
through the ,commissioner of ,social    
,security1 shall provide such           
information as may be necessary to carry
 out the previous sentence and for      
purposes of subparagraph 7,b7 of such   
section1 activities to carry out this   

subsection shall be deemed to be related
 to establishing the appropriate amount 
of a premium adjustment under section   
#ahci7;i7 of the ,social ,security ,act4
  7d7 ,effective dates  7#a7 ,in general
 ,the amendment made by subsection 7a7  
shall apply with respect to premiums for
 months in years beginning more than #ij
 days after the date of the enactment of
 this ,act4  7#b7 ,disclosure authority 
,the amendments made by subsection 7b7  
shall apply to requests for disclosure  
made after the date of the enactment of 
this ,act 7with respect to taxable years
 beginning before1 on1 or after such    
date74