Section 1 Certain Medicare premiums of household members taken into account in determining health care insurance premiums tax credit
“(4) Adjustment for certain Medicare premiums of household members
“(A) In general—In the case of any applicable taxpayer who elects (at such time and in such manner as the Secretary may provide) the application of this paragraph with respect to any coverage month, the amount determined under paragraph (2)(B)(ii) with respect to such coverage month shall be reduced (but not below zero) by the aggregate amount of specified Medicare premiums of such applicable taxpayer’s household members for such month.
“(B) Household members—For purposes of this paragraph, the term “household member” means, with respect to any applicable taxpayer, any individual who is taken into account in determining the family size of such applicable taxpayer under subsection (d)(1).
“(C) Specified Medicare premiums—For purposes of this paragraph, the term “specified Medicare premiums” means premiums paid by the applicable taxpayer or such taxpayer’s household members (and not reimbursed by any other person) for coverage under part A, B, C, or D of title XVIII of the Social Security Act, and premiums for coverage under a Medicare supplemental policy under section 1882 of such Act.”