,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #cjgh  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,septemb] #aj1        
#bjac,mr4 ,smi? ( ,wa%+ton introduc$ !  
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means1 & 9       
addition to ! ,committee on ,en]gy &    
,comm]ce1 = a p]iod to be subsequ5tly   
det]m9$ by ! ,speak]1 9 ea* case =      
consid]ation ( su* provisions z fall )9 
! jurisdiction ( ! committee conc]n$  ,a
 ,,bill  ,to am5d title ,,xviii ( !     
,social ,security ,act to disreg>d      
am\nts transf]r$ f a traditional ,,ira  
to a ,ro? ,,ira 9 comput+ income =      
purposes ( det]m9+ ! income-relat$      
premiums "u p>ts ,b & ,d ( ! ,m$ic>e    
program1 & = o!r purposes4  #a4 ,%ort   
title ,?is ,act may be cit$ z ! ,ro?    
,,ira ,flexibility ,act ( #bjac4  #b4   
,disreg>d+ am\nts transf]r$ f a         
traditional ,,ira to a ,ro? ,,ira 9     
comput+ income = purposes ( det]m9+ !   
income-relat$ premiums "u p>ts ,b & ,d (
 ! ,m$ic>e program  7a7 ,9 g5]al        

,section #ahci7;i77#d77;,a77i7 ( !      
,social ,security ,act 7#db ,u4,s4,c4   
#acier7i77#d77;,a77i77 is am5d$ by      
ins]t+ & )\t reg>d to any di/ribution to
 :i* p>agraph 7#c7 ( section #djh;,a7d7 
( su* ,code 7relat+ to rollov]s f an    
eligible retirem5t plan o!r ?an a ,ro?  
,,ira7 applies be=e ! semicolon4  7b7   
,disclosure au?ority ,section           
#fajc7l77#bj77;,a7 ( ! ,int]nal ,rev5ue 
,code ( #aihf is am5d$-- 7#a7 by        
r$esignat+ clauses 7vii7 & 7viii7 z     
clauses 7viii7 & 7ix71 respectively1 &  
7#b7 by ins]t+ aft] clause 7vi7 ! foll[+
 new clause3  7vii7 ! am\nts includ$ 9 !
 taxpay]'s gross income "u section      
#djh;,a7d77#c7 to ! ext5t su* in=mation 
is available1  4  7c7 ,premium rebate   
bas$ on c]ta9 previ\s di/ributions ,!   
,secret>y ( ,heal? & ,human ,s]vices    
%all provide1 9 collaboration ) !       
,commission] ( ,social ,security1 to an 
individual a refund ( ! premiums paid "u
 p>ts ,b & ,d ( title ,,xviii ( !       
,social ,security ,act by ! individual 9

 an am\nt t is equal to ! diff]5ce      
betwe5 su* premiums paid by ! individual
 & ! premiums t w\ld h be5 paid by !    
individual if di/ributions to :i*       
section #djh;,a7d77#c7 ( ! ,int]nal     
,rev5ue ,code ( #aihf relate :i* 7 made 
on or aft] ,janu>y #a1 #bjaa1 _h n be5  
tak5 into acc\nt4 ,! ,secret>y ( !      
,treasury1 act+ "u section #fajc7l77#bj7
 ( ! ,int]nal ,rev5ue ,code ( #aihf &   
?r\gh ! ,commission] ( ,social          
,security1 %all provide su* in=mation z 
may be necess>y to c>ry out ! previ\s   
s5t5ce & = purposes ( subp>agraph 7,b7 (
 su* section1 activities to c>ry out ?is
 subsection %all be deem$ to be relat$  
to e/abli%+ ! appropriate am\nt ( a     
premium adju/m5t "u section #ahci7;i7 ( 
! ,social ,security ,act4  7d7          
,effective dates  7#a7 ,9 g5]al ,!      
am5dm5t made by subsection 7a7 %all     
apply ) respect to premiums = mon?s 9   
ye>s beg9n+ m ?an #ij days aft] ! date (
 ! enactm5t ( ?is ,act4  7#b7           
,disclosure au?ority ,! am5dm5ts made by

 subsection 7b7 %all apply to reque/s = 
disclosure made aft] ! date ( ! enactm5t
 ( ?is ,act 7) respect to taxable ye>s  
beg9n+ be=e1 on1 or aft] su* date74