Exclusion of periods of COBRA, retiree, and VA coverage from Medicare part B late enrollment penalty

(a) In general The second sentence of section 1839(b) of the Social Security Act (42 U.S.C. 1395r(b)) is amended— (1) by striking by reason of the individual’s (or the individual’s spouse’s) current employment; and (2) by inserting or months for which the individual can demonstrate that the individual had coverage under chapter 17 of title 38, United States Code before the period at the end. (b) Effective date The amendments made by subsection (a) shall apply to premiums paid for months beginning after the end of the 90-day period beginning on the date of the enactment of this Act.