1. Short title This Act may be cited as the Seniors Securing Access to Vital and Essential Prescription Drugs Act . 2. Providing for certain rules regarding the treatment of eligible retirement plans in determining the eligibility of individuals for premium and cost-sharing subsidies under part D of the Medicare program (a) In general Section 1860D–14(a)(3) of the Social Security Act ( 42 U.S.C. 1395w–114(a)(3) ) is amended— (1) in subparagraph (A)(iii), by striking subparagraph (D) and inserting subparagraph (D)(i) ; (2) in subparagraph (C)(i), by striking except that support and maintenance furnished in kind shall not be counted as income; and and inserting except that— (I) support and maintenance furnished in kind shall not be counted as income; and (II) any distribution or withdrawal from an eligible retirement plan (as defined in subparagraph (B) of section 402(c)(8) of the Internal Revenue Code of 1986, but excluding any defined benefit plan described in clause (iv) or (v) of such subparagraph and any qualified trust (as defined in subparagraph (A) of such section) which is part of such a defined benefit plan) shall not be counted as income; and ; (3) in subparagraph (D)— (A) by redesignating clauses (i) and (ii) as subclauses (I) and (II), respectively, and moving the margin of each such subclause, as so redesignated, 2 ems to the right; (B) by striking The resources requirement and inserting the following: (i) In general The resources requirement ; (C) by striking subject to the life insurance policy exclusion and inserting , subject to the exclusions ; (D) by aligning the margin of the flush sentence at the end with the margin of clause (i), as added by subparagraph (B); and (E) by adding at the end the following: (ii) Application of resource standard with respect to certain beneficiaries In applying the resources requirement of this subparagraph under section 1905(p)(1)(C), such requirement shall be applied without regard to the exclusions provided under subparagraph (G).