as follows: (7) Medicare eligible individuals (A) In general The limitation under this subsection for any month with respect to an individual shall be zero for any month such individual is entitled to benefits under title XVIII of the Social Security Act. (B) Medicare alternative voucher program In the case of an individual who is enrolled in the Medicare Alternative Voucher Program under section 226(l) of the Social Security Act, the applicable limitation under subparagraphs (A) and (B) of paragraph (2) shall be increased by the amount of the voucher described in paragraph (3) of such section which is contributed to a health savings account of such individual. . (c) Effective date (1) In general The amendment made by subsection (a) shall take effect on the date that is six months after the date of the enactment of this Act and shall apply to an individual who becomes entitled to benefits under part A of title XVIII of the Social Security Act on or after such date of the enactment. (2) Amendment of Internal Revenue Code of 1986 The amendment made by subsection (b) shall apply to months ending after the date referred to in paragraph (1), in taxable years ending after such date. 4. Suspension of Medicare late enrollment penalties between ages 65 and 70 (a) Part B The second sentence of section 1839(b) of the Social Security Act ( 42 U.S.C. 1395r(b) ) is amended by inserting before the period the following: and there shall not be taken into account (for individuals not entitled to benefits under section 226A) any month during any part of which the individual attained age 65 and has not attained age 70 . (b) Part D (1) In general Section 1860D–13(b)(7)(A) of such Act ( 42 U.S.C. 1395w–113(b)(7)(A) ) is amended by adding at the end the following sentence: For purposes of the preceding sentence, in the case of an individual not entitled to benefits under part A under section 226A, a continuous period of eligibility shall not include any month during any part of which the individual attained age 65 and has not attained