There is one summary for this bill. Bill summaries are authored by CRS.

Shown Here:
Introduced in Senate (07/18/2011)

Amends the Internal Revenue Code to modify the definition of "modified adjusted gross income" for purposes of eligibility for the refundable tax credit for coverage under a qualified health plan to include in such income the portion of a taxpayer's social security and tier 1 railroad retirement benefits that are not included in gross income for income tax purposes.