A bill to conform income calculations for purposes of eligibility for the refundable credit for coverage under a qualified health plan and for Medicaid to existing Federal low-income assistance programs.

Amends the Internal Revenue Code to modify the definition of "modified adjusted gross income" for purposes of eligibility for the refundable tax credit for coverage under a qualified health plan to include in such income the portion of a taxpayer's social security and tier 1 railroad retirement benefits that are not included in gross income for income tax purposes.