,i  #aaeth ,,congress  #b;d ,session    
,h4 ,r4 #ficf  ,,in ,,the ,,house ,,of  
,,representatives  ,september #bg1      
#bjah,mr4 ,bera 7for himself1 ,ms4      
,kuster of ,new ,hampshire1 ,mr4        
,carbajal1 ,mr4 ,kilmer1 and ,mr4       
,moulton7 introduced the following bill2
 which was referred to the ,committee on
 ,ways and ,means  ,a ,,bill  ,to amend 
the ,internal ,revenue ,code of #aihf to
 allow a deduction for health insurance 
costs of eligible retirees4  #a4 ,short 
title ,this ,act may be cited as the    
,bridge to ,medicare ,act of #bjah4  #b4
 ,deduction for health insurance costs  
of eligible retirees  7a7 ,in general   
,part ,,vii of subchapter ,b of chapter 
#a of the ,internal ,revenue ,code of   
#aihf 7relating to additional itemized  
deductions7 is amended by redesignating 
section #bbd as section #bbe and by     
inserting after section #bbc the        
following new section3  #bbd4 ,health   
insurance costs of eligible retirees    
7a7 ,in general ,in the case of an      

eligible retiree1 there shall be allowed
 as a deduction an amount equal to the  
amount paid during the taxable year for 
premiums for a health plan offered in   
the individual market within a ,state   
7within the meaning of section          
#ejjj;,a71 for the taxpayer1 or the     
taxpayer's spouse or dependents4  7b7   
,eligible retiree ,for purposes of this 
section1 the term eligible retiree      
means1 for a taxable year1 an           
individual-- 7#a7 with no earned income 
7as such term is defined in section     
#cb7;c77#b77 for such taxable year1     
7#b7 who is not entitled to hospital    
insurance benefits under part ,a of     
title ,,xviii of the ,social ,security  
,act or enrolled under part ,b of such  
title1 and  7#c7 who is not an          
individual who is allowed a credit under
 section #cf;,b4  7c7 ,coordination with
 medical deduction1 etc ,any amount paid
 by an eligible retiree for insurance to
 which subsection 7a7 applies shall not 
be taken into account in computing the  

amount allowable to the taxpayer as a   
deduction under section #afb7l7 or      
#bac7;a74 ,any amount taken into account
 in determining the credit allowed under
 section #ce shall not be taken into    
account for purposes of this section4  4
  7b7 ,deduction allowed in computing   
adjusted gross income ,subsection 7a7 of
 section #fb of such ,code is amended by
 inserting before the last sentence the 
following new paragraph3  7#ba7 ,health 
insurance costs of eligible retirees    
,the deduction allowed by section #bbd4 
4  7c7 ,clerical amendment ,the table of
 sections for part ,,vii of subchapter  
,b of chapter #a of such ,code is       
amended by redesignating the item       
relating to section #bbd as an item     
relating to section #bbe and inserting  
before such item the following new item3
  ,sec4 #bbd4 ,health insurance costs of
 eligible retirees4  4  7d7 ,effective  
date ,the amendments made by this       
section shall apply to amounts paid in  
taxable years beginning after ,december 

#ca1 #bjah4