; and (B) the individual makes such waiver during the initial enrollment period described in section 1837(d). (2) Treatment under the Internal Revenue Code of 1986 An individual who waives entitlement under paragraph (1) shall not be treated as entitled to benefits under title XVIII for purposes of section 223(b)(7) of the Internal Revenue Code of 1986. (3) Ineligibility for part B or D benefits An individual shall not be eligible for benefits under part B or D of title XVIII during the period for which the individual waives entitlement under part A of such title under paragraph (1). (4) Termination of waiver and reenrollment under Medicare program The Secretary shall establish a procedure under which an individual who waives entitlement under paragraph (1) may terminate such waiver during an annual period that shall be the same as the annual general enrollment period described in section 1837(e). For purposes of applying parts B and D of title XVIII, such individual shall be treated as if the individual were entitled to benefits under part A of such title as of the date such individual terminates the waiver under this paragraph. An individual who has terminated such a waiver may not subsequently make such a waiver. (l) Medicare Alternative Voucher Program (1) Establishment of program The Secretary shall establish a program to be known as the Medicare Alternative Voucher Program (in this subsection referred to as the voucher program ) consistent with this subsection. (2) Automatic enrollment An individual who waives entitlement under subsection (k)(1) shall be enrolled in the voucher program for the period during which such waiver is in effect. (3) Amount of voucher (A) Amount based on age cohort (i) In general Subject to clause (ii), for each month that an individual within an age cohort is enrolled in the voucher program, the Secretary shall provide a voucher to such individual in an amount that is equal to the monthly actuarial rate for that month computed under section 1818(d)(1) multiplied by the age cohort