,i #aacth ,,congress #ast ,session ,h4 ,r4 #acdb ,,in ,,the ,,house ,,of ,,representatives ,march #ba1 #bjac ,mr4 ,fleming introduced the following bill2 which was referred to the ,committee on ,ways and ,means1 and in addition to the ,committee on ,energy and ,commerce1 for a period to be subsequently determined by the ,speaker1 in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned ,a ,,bill ,to repeal provisions of the ,patient ,protection and ,affordable ,care ,act relating to health savings accounts1 and for other purposes4 #a4 ,short title1 etc 7a7 ,short title ,this ,act may be cited as the ,helping ,save ,americans' ,health ,care ,choices ,act of #bjac4 7b7 ,table of sections ,the table of sections for this ,act is as follows3 ,sec4 #a4 ,short title1 etc4 ,sec4 #b4 ,repeal of additional tax from distributions from ,h,s,as and ,m,s,as4 ,sec4 #c4 ,repeal of limitation on deductions making non-prescription drugs non-qualifying distributions from tax-preferred accounts4 ,sec4 #d4 ,treatment of high deductible health plans as qualified health plan under the ,patient ,protection and ,affordable ,care ,act4 ,sec4 #e4 ,repeal of limitation on health flexible spending arrangements under cafeteria plans4 ,sec4 #f4 ,saver's credit for contributions to health savings accounts4 ,sec4 #g4 ,,hsa funds for premiums for high deductible health plans4 ,sec4 #h4 ,requiring greater coordination between high deductible health plan administrators and ,,hsa account administrators so that enrollees can enroll in both at the same time4 ,sec4 #i4 ,special rule for certain medical expenses incurred before establishment of account4 ,sec4 #aj4 ,provisions relating to medicare4 ,sec4 #aa4 ,individuals eligible for veterans benefits for a service-connected disability4 ,sec4 #ab4 ,increase the maximum contribution limit to an ,,hsa to match deductible and out-of-pocket expense limitation4 ,sec4 #ac4 ,,fsa funds may be used for long-term care insurance premiums4 ,sec4 #ad4 ,individuals eligible for ,,tricare4 ,sec4 #ae4 ,certain physician fees to be treated as medical care4 ,sec4 #af4 ,allow both spouses to make catch-up contributions to the same ,,hsa account4 ,sec4 #ag4 ,high deductible health plans renamed as ,,hsa qualified health plans4 #b4 ,repeal of additional tax from distributions from ,h,s,as and ,m,s,as ,section #ijjd of the ,patient ,protection and ,affordable ,care ,act is hereby repealed1 and effective as of the date of the enactment of such ,act the provisions of the ,internal ,revenue ,code of #aihf amended by such section are amended to read as such provisions would read if such section had never been enacted4 #c4 ,repeal of limitation on deductions making non-prescription drugs non-qualifying distributions from tax-preferred accounts ,section #ijjc of the ,patient ,protection and ,affordable ,care ,act is hereby repealed1 and effective as of the date of the enactment of such ,act the provisions of the ,internal ,revenue ,code of #aihf amended by such section are amended to read as such provisions would read if such section had never been enacted4 #d4 ,treatment of high deductible health plans as qualified health plan under the ,patient ,protection and ,affordable ,care ,act ,subparagraph 7,b7 of section #acja7;a77#a7 of the ,patient ,protection and ,affordable ,care ,act is amended by inserting or meets the requirements for a high deductible health plan under section #bbc7;c77#b7 of the ,internal ,revenue ,code of #aihf after section #acjb7;a74 #e4 ,repeal of limitation on health flexible spending arrangements under cafeteria plans ,sections #ijje and #ajijb of the ,patient ,protection and ,affordable ,care ,act are hereby repealed1 and effective as of the date of the enactment of such ,act the provisions of the ,internal ,revenue ,code of #aihf amended by such sections are amended to read as such provisions would read if such sections had never been enacted4 #f4 ,saver's credit for contributions to health savings accounts 7a7 ,allowance of credit ,subsection 7a7 of section #be;,b of the ,internal ,revenue ,code of #aihf is amended by inserting aggregate qualified ,,hsa contributions and after so much of the4 7b7 ,qualified ,,hsa contributions ,subsection 7d7 of section #be;,b of such ,code is amended by redesignating paragraph 7#b7 as paragraph 7#c7 and by inserting after paragraph 7#a7 the following new paragraph3 7#b7 ,qualified ,,hsa contributions ,the term qualified ,,hsa contribution means1 with respect to any taxable year1 a contribution of the eligible individual to a health savings account 7as defined in section #bbc7;d77#a77 for which a deduction is allowable under section #bbc7;a7 for such taxable year4 4 7c7 ,conforming amendment ,the first sentence of section #be;,b7d77#c77;,a7 of such ,code 7as redesignated by subsection 7b77 is amended to read as follows3 ,the aggregate qualified retirement savings contributions determined under paragraph 7#a7 and qualified ,,hsa contributions determined under paragraph 7#b7 shall be reduced 7but not below zero7 by the aggregate distributions received by the individual during the testing period from any entity of a type to which contributions under paragraph 7#a7 or paragraph 7#b7 7as the case may be7 may be made44 7d7 ,effective date ,the amendments made by this section shall apply to contributions made after ,december #ca1 #bjac4 #g4 ,,hsa funds for premiums for high deductible health plans 7a7 ,in general ,subparagraph 7,c7 of section #bbc7;d77#b7 of the ,internal ,revenue ,code of #aihf is amended by striking or at the end of clause 7iii71 by striking the period at the end of clause 7iv7 and inserting 1 or1 and by adding at the end the following3 7v7 a high deductible health plan if-- 7,i7 such plan is not offered in connection with a group health plan1 and 7,,ii7 no portion of any premium 7within the meaning of applicable premium under section #dihj;,b7f77#d77 for such plan is excludable from gross income under section #ajf4 4 7b7 ,effective ,date ,the amendment made by subsection 7a7 shall apply to premiums for a high deductible health plan for periods beginning after ,december #ca1 #bjac4 #h4 ,requiring greater coordination between high deductible health plan administrators and ,,hsa account administrators so that enrollees can enroll in both at the same time ,the ,secretary of the ,treasury1 through the issuance of regulations or other guidance1 shall encourage administrators of health plans and trustees of health savings accounts to provide for simultaneous enrollment in high deductible health plans and setup of health savings accounts4 #i4 ,special rule for certain medical expenses incurred before establishment of account 7a7 ,in general ,subsection 7d7 of section #bbc of the ,internal ,revenue ,code of #aihf is amended by redesignating paragraph 7#d7 as paragraph 7#e7 and by inserting after paragraph 7#c7 the following new paragraph3 7#d7 ,treatment of account established before tax return due for tax year ,for purposes of this section1 if1 before the time prescribed by law for filing the return of tax for a taxable year 7not including extensions thereof71 a taxpayer-- 7,a7 establishes a health savings account1 7,b7 makes contributions to a health savings account on account of such taxable year1 or 7,c7 makes payments or distributions from a health savings account for such taxable year1 the health savings account shall be deemed to be established on the last day of such taxable year and such contributions and distributions shall be deemed to have been made on account of such taxable year4 4 7b7 ,conforming amendment ,paragraph 7#e7 of section #bbc7;d7 of such ,code1 as redesignated by subsection 7a71 is amended by striking subparagraph 7,b7 and redesignating subparagraphs 7,c7 through 7,e7 as subparagraphs 7,b7 through 7,d71 respectively4 7c7 ,effective date ,the amendments made by this section shall apply with respect to health savings accounts established1 and contributions to and distributions from health savings accounts after1 the date of the enactment of this ,act4 #aj4 ,provisions relating to medicare 7a7 ,individuals over age #fe only enrolled in medicare part ,a ,section #bbc7;b77#g7 of the ,internal ,revenue ,code of #aihf 7relating to contribution limitation on ,medicare eligible individuals7 is amended by adding at the end the following new sentence3 ,this paragraph shall not apply to any individual during any period the individual's only entitlement to such benefits is an entitlement to hospital insurance benefits under part ,a of title ,,xviii of such ,act pursuant to an enrollment for such hospital insurance benefits under section #bbf7;a77#a7 of such ,act44 7b7 ,medicare beneficiaries participating in medicare advantage ,,msa may contribute their own money to their ,,msa ,subsection 7b7 of section #ach of such ,code is amended by striking paragraph 7#b7 and by redesignating paragraphs 7#c7 and 7#d7 as paragraphs 7#b7 and 7#c71 respectively4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after the date of the enactment of this ,act4 #aa4 ,individuals eligible for veterans benefits for a service-connected disability 7a7 ,in general ,section #bbc7;c77#a7 of the ,internal ,revenue ,code of #aihf 7defining eligible individual7 is amended by adding at the end the following new subparagraph3 7,c7 ,special rule for individuals eligible for certain veterans benefits ,for purposes of subparagraph 7,a77ii71 an individual shall not be treated as covered under a health plan described in such subparagraph merely because the individual receives periodic hospital care or medical services for a service-connected disability under any law administered by the ,secretary of ,veterans ,affairs but only if the individual is not eligible to receive such care or services for any condition other than a service-connected disability4 4 7b7 ,effective date ,the amendment made by this section shall apply to taxable years beginning after the date of the enactment of this ,act4 #ab4 ,increase the maximum contribution limit to an ,,hsa to match deductible and out-of-pocket expense limitation 7a7 ,self-,only coverage ,subparagraph 7,a7 of section #bbc7;b77#b7 of the ,internal ,revenue ,code of #aihf is amended by striking #b1bej and inserting the amount in effect under subsection 7c77#b77;,a77ii77,i74 7b7 ,family coverage ,subparagraph 7,b7 of section #bbc7;b77#b7 of such ,code is amended by striking #d1ejj and inserting the amount in effect under subsection 7c77#b77;,a77ii77,,ii74 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after the date of the enactment of this ,act4 #ac4 ,,fsa funds may be used for long-term care insurance premiums 7a7 ,in general ,subsection 7c7 of section #ajf of the ,internal ,revenue ,code of #aihf is amended by redesignating paragraph 7#b7 as paragraph 7#c7 and by amending so much of such subsection as precedes such paragraph 7#c7 to read as follows3 7c7 ,long-,term care benefits provided through flexible spending arrangements 7#a7 ,in general ,effective on and after ,january #a1 #bjac1 gross income of an employee shall not include employer-provided coverage for qualified long-term care services 7as defined in section #ggjb;,b7c77 to the extent that such coverage is provided through a flexible spending or similar arrangement4 7#b7 ,premiums for long-term care ,qualified medical expenses for which reimbursement may be made by distributions from a flexible spending arrangement shall include amounts paid for long-term care coverage4 4 7b7 ,effective date ,the amendment made by this section shall apply to taxable years beginning after ,december #ca1 #bjac4 #ad4 ,individuals eligible for ,,tricare 7a7 ,in general ,section #bbc7;c77#a7 of the ,internal ,revenue ,code of #aihf 7defining eligible individual71 as amended by section #aa1 is amended by adding at the end the following new subparagraph3 7,d7 ,special rule for individuals eligible for assistance under ,,tricare ,for purposes of subparagraph 7,a77ii71 an individual shall not be treated as covered under a health plan described in such subparagraph merely because the individual is eligible to receive hospital care1 medical services1 or prescription drugs under ,,tricare ,extra or ,,tricare ,standard and such individual is not enrolled in ,,tricare ,prime4 4 7b7 ,effective date ,the amendment made by this section shall apply to taxable years beginning after the date of the enactment of this ,act4 #ae4 ,certain physician fees to be treated as medical care 7a7 ,in ,general ,subsection 7d7 of section #bac of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new paragraph3 7#ab7 ,pre-paid physician fees ,the term medical care shall include amounts paid by patients to their primary physician in advance for the right to receive medical services on an as-needed basis4 4 7b7 ,effective ,date ,the amendment made by this section shall apply to taxable years beginning after the date of the enactment of this ,act4 #af4 ,allow both spouses to make catch-up contributions to the same ,,hsa account 7a7 ,in ,general ,paragraph 7#c7 of section #bbc7;b7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new subparagraph3 7,c7 ,special rule where both spouses are eligible individuals with #a account ,if-- 7i7 an individual and the individual's spouse have both attained age #ee before the close of the taxable year1 and 7ii7 the spouse is not an account beneficiary of a health savings account as of the close of such year1 the additional contribution amount shall be #bjj percent of the amount otherwise determined under subparagraph 7,b74 4 7b7 ,effective ,date ,the amendment made by this section shall apply to taxable years beginning after the date of the enactment of this ,act4 #ag4 ,high deductible health plans renamed as ,,hsa qualified health plans 7a7 ,in general ,the following sections of the ,internal ,revenue ,code of #aihf are each amended by striking high deductible health plan each place it appears and inserting ,,hsa qualified health plan3 7#a7 ,section #bf7;b77#b77,s74 7#b7 ,paragraphs 7#c7 and 7#e77;,b77ii7 of section #ajf7;e74 7#c7 ,section #bbc4 7#d7 ,section #djh7;d77#i74 7b7 ,special rules ,the amendments made by this section1 the matter being inserted shall bear the same case1 number1 font1 and font size as the matter being replaced4