; and (2) provide information and counseling pursuant to subparagraph (D) of such section. . (b) Non-Application of Medicare part B late enrollment penalty Section 1839(b) of the Social Security Act ( 42 U.S.C. 1395r(b) ) is amended, in the second sentence, by inserting or months for which the individual can demonstrate that the individual is an individual described in paragraph (6)(B) of section 1086(d) of title 10, United States Code, who is enrolled in the TRICARE program pursuant to such section after an individual described in section 1837(k)(3) . (c) Report Not later than one year after the date of the enactment of this Act, the Secretary of Defense, the Secretary of Health and Human Services, and the Commissioner of Social Security shall jointly submit to the Committees on Armed Services of the House of Representatives and the Senate, the Committee on Ways and Means of the House of Representatives, and the Committee on Finance of the Senate a report on the implementation of section 1086(d)(6) of title 10, United States Code, as added by subsection (a). Such report shall include, with respect to the period covered by the report— (1) the number of individuals enrolled in TRICARE for Life who are not enrolled in the supplementary medical insurance program under part B of title XVIII of the Social Security Act ( 42 U.S.C. 1395j et seq.) by reason of such section 1086(d)(6); and (2) the number of individuals who— (A) are retired from the Armed Forces under chapter 61 of title 10, United States Code; (B) are entitled to hospital insurance benefits under part A of title XVIII of the Social Security Act pursuant to receiving benefits for 24 months as described in subparagraph (A) or (C) of section 226(b)(2) of such Act ( 42 U.S.C. 426(b)(2) )