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HR 3078 113th Congress House

Roth IRA Flexibility Act of 2013

Official title: 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 deter… Show full official titleShow less

Official title: 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.

Introduced: September 10, 2013 Introduced by: Smith, Adam Democratic · Washington See on congress.gov
Health Employee benefits and pensionsHealth care costs and insuranceMedicare
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This bill died when the 113th Congress ended
It never became law before the 113th Congress (2013–2014) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Sep 13, 2013
Referred to the Subcommittee on Health.
Sep 10, 2013
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.
Sep 10, 2013
Introduced in House
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 Latest action September 13, 2013

Referred to the Subcommittee on Health.

 Plain-English summary Congressional Research Service

Roth IRA Flexibility Act of 2013 - Amends part B (Supplementary Medical Insurance) of title XVIII (Medicare) of the Social Security Act with respect to the formula for reductions in the income-based subsidy for premiums under Medicare parts B and D (Voluntary Prescription Drug Benefit Program). Disregards, in computing adjusted gross income in that formula, any amounts transferred from a traditional individual retirement account (IRA) to a Roth IRA.

Amends the Internal Revenue Code to authorize the use of tax return information involving such amounts for disclosure to carry out those subsidy adjustments.

Directs the Secretary of Health and Human Services (HHS), in collaboration with the Commissioner of Social Security, to refund to an individual the portion of premiums paid under Medicare parts B and D equal to the difference between the premiums paid and the premiums the individual would have paid if any rollovers to a Roth IRA from an eligible non-Roth IRA retirement plan made on or after January 1, 2011, had not been taken into account.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 3
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APA
U.S. Congress. (2026). H.R. 3078: Roth IRA Flexibility Act of 2013. 113th Congress. Open America. https://openamerica.io/bill/113-HR-3078/
MLA
"H.R. 3078: Roth IRA Flexibility Act of 2013." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-HR-3078/.
Bluebook (legal)
H.R. 3078, 113th Cong. (2026), https://openamerica.io/bill/113-HR-3078/.
Markdown link
[H.R. 3078: Roth IRA Flexibility Act of 2013](https://openamerica.io/bill/113-HR-3078/)
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