PUBLIC LAW 108–173—DEC. 8, 2003
117 STAT. 2367
individual’s modified adjusted gross income shall, at the request of such individual, be determined under this subsection— ‘‘(I) for a more recent taxable year than the taxable year otherwise used under subparagraph (B), or ‘‘(II) by such methodology as the Commissioner, in consultation with such Secretary, determines to be appropriate, which may include a methodology for aggregating or disaggregating information from tax returns in the case of marriage or divorce. ‘‘(ii) STANDARD FOR GRANTING REQUESTS.—A request under clause (i)(I) to use a more recent taxable year may be granted only if— ‘‘(I) the individual furnishes to such Commissioner with respect to such year such documentation, such as a copy of a filed Federal income tax return or an equivalent document, as the Commissioner specifies for purposes of determining the premium adjustment (if any) under this subsection; and ‘‘(II) the individual’s modified adjusted gross income for such year is significantly less than such income for the taxable year determined under subparagraph (B) by reason of the death of such individual’s spouse, the marriage or divorce of such individual, or other major life changing events specified in regulations prescribed by the Commissioner in consultation with the Secretary. ‘‘(5) INFLATION ADJUSTMENT.— ‘‘(A) IN GENERAL.—In the case of any calendar year beginning after 2007, each dollar amount in paragraph (2) or (3) shall be increased by an amount equal to— ‘‘(i) such dollar amount, multiplied by ‘‘(ii) the percentage (if any) by which the average of the Consumer Price Index for all urban consumers (United States city average) for the 12-month period ending with August of the preceding calendar year exceeds such average for the 12-month period ending with August 2006. ‘‘(B) ROUNDING.—If any dollar amount after being increased under subparagraph (A) is not a multiple of $1,000, such dollar amount shall be rounded to the nearest multiple of $1,000. ‘‘(6) JOINT RETURN DEFINED.—For purposes of this subsection, the term ‘joint return’ has the meaning given to such term by section 7701(a)(38) of the Internal Revenue Code of 1986.’’. (b) CONFORMING AMENDMENTS.— (1) Section 1839 (42 U.S.C. 1395r) is amended— (A) in subsection (a)(2), by striking ‘‘and (f)’’ and inserting ‘‘(f), and (i)’’; (B) in subsection (b), inserting ‘‘(without regard to any adjustment under subsection (i))’’ after ‘‘subsection (a)’’; and (C) in subsection (f)—
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