To amend the Internal Revenue Code of 1986 to determine eligibility for health insurance subsidies without regard to amounts included in income by reason of conversion to a Roth IRA.

[AI summary unavailable — showing source text] This bill amends the Internal Revenue Code to exclude any amount includible in gross income for converting to a Roth Individual Retirement Account from the calculation of adjusted gross income used to determine eligibility for, and the amount of, the tax credit for health care insurance premium assistance.…