1. Allowing individuals to choose to opt out of the Medicare part A benefit
In general— Any individual who is otherwise entitled to benefits under part A of title XVIII of the Social Security Act may elect (in such form and manner as may be specified by the Secretary of Health and Human Services) to opt out of such entitlement. Notwithstanding any other provision of law, in the case of an individual who makes such an election, such individual—
may (in such form and manner as may be specified by the Secretary) subsequently choose to end such election and opt back into such entitlement (in accordance with a process determined by the Secretary) without being subject to any penalty;
shall not be required to opt out of benefits under title II of such Act as a condition for making such election; and
shall not be required to repay any amount paid under such part A for items and services furnished prior to making such election.
Individuals Opting Out of Medicare Part A Eligible for Health Savings Accounts— Section 223 of the Internal Revenue Code of 1986 is amended—
in subsection (b), by striking paragraph (7), and
in subsection (d)(2)(C)(iv), by inserting “and who has not elected to opt out of the rights to benefits under part A of title XVIII of such Act” after “section 1811 of the Social Security Act”.