To amend the Internal Revenue Code of 1986 to provide for application of the medicare supplemental premium for individuals newly entitled to medicare based on the number of months of medicare coverage in a taxable year.

Amends the Internal Revenue Code to impose the supplemental Medicare premium on individuals who are Medicare-eligible for at least one month beginning in the taxable year (the current threshold is six months). Prorates the premium for persons not Medicare-eligible for the entire year.