,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #acdb  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,m>* #ba1 #bjac ,mr4  
,flem+ introduc$ ! foll[+ bill2 :i* 0   
ref]r$ to ! ,committee on ,ways &       
,means1 & 9 addition to ! ,committee on 
,en]gy & ,comm]ce1 = a p]iod to be      
subsequ5tly det]m9$ by ! ,speak]1 9 ea* 
case = consid]ation ( su* provisions z  
fall )9 ! jurisdiction ( ! committee    
conc]n$  ,a ,,bill  ,to repeal          
provisions ( ! ,pati5t ,protection &    
,af=dable ,c>e ,act relat+ to heal?     
sav+s acc\nts1 & = o!r purposes4  #a4   
,%ort title1 etc  7a7 ,%ort title ,?is  
,act may be cit$ z ! ,help+ ,save       
,am]icans' ,heal? ,c>e ,*oices ,act (   
#bjac4  7b7 ,table ( sections ,! table (
 sections = ?is ,act is z foll[s3  ,sec4
 #a4 ,%ort title1 etc4 ,sec4 #b4 ,repeal
 ( additional tax f di/ributions f      
,h,s,as & ,m,s,as4 ,sec4 #c4 ,repeal (  
limitation on d$uctions mak+            
non-prescription drugs non-qualify+     
di/ributions f tax-pref]r$ acc\nts4     

,sec4 #d4 ,treatm5t ( high d$uctible    
heal? plans z qualifi$ heal? plan "u !  
,pati5t ,protection & ,af=dable ,c>e    
,act4 ,sec4 #e4 ,repeal ( limitation on 
heal? flexible sp5d+ arrangem5ts "u     
cafet]ia plans4 ,sec4 #f4 ,sav]'s cr$it 
= contributions to heal? sav+s acc\nts4 
,sec4 #g4 ,,hsa funds = premiums = high 
d$uctible heal? plans4 ,sec4 #h4        
,requir+ great] coord9ation betwe5 high 
d$uctible heal? plan adm9i/rators &     
,,hsa acc\nt adm9i/rators s t enrollees 
c enroll 9 bo? at ! same "t4 ,sec4 #i4  
,special rule = c]ta9 m$ical exp5ses    
incurr$ be=e e/abli%m5t ( acc\nt4 ,sec4 
#aj4 ,provisions relat+ to m$ic>e4 ,sec4
 #aa4 ,individuals eligible = vet]ans   
b5efits = a s]vice-connect$ disability4 
,sec4 #ab4 ,increase ! maximum          
contribution limit to an ,,hsa to mat*  
d$uctible & out-(-pocket exp5se         
limitation4 ,sec4 #ac4 ,,fsa funds may  
be us$ = long-t]m c>e insurance         
premiums4 ,sec4 #ad4 ,individuals       
eligible = ,,tric>e4 ,sec4 #ae4 ,c]ta9  

physician fees to be treat$ z m$ical    
c>e4 ,sec4 #af4 ,all[ bo? sp\ses to make
 cat*-up contributions to ! same ,,hsa  
acc\nt4 ,sec4 #ag4 ,high d$uctible heal?
 plans r5am$ z ,,hsa qualifi$ heal?     
plans4  #b4 ,repeal ( additional tax f  
di/ributions f ,h,s,as & ,m,s,as        
,section #ijjd ( ! ,pati5t ,protection &
 ,af=dable ,c>e ,act is h]eby repeal$1 &
 effective z ( ! date ( ! enactm5t ( su*
 ,act ! provisions ( ! ,int]nal ,rev5ue 
,code ( #aihf am5d$ by su* section are  
am5d$ to read z su* provisions w\ld read
 if su* section _h nev] be5 enact$4  #c4
 ,repeal ( limitation on d$uctions mak+ 
non-prescription drugs non-qualify+     
di/ributions f tax-pref]r$ acc\nts      
,section #ijjc ( ! ,pati5t ,protection &
 ,af=dable ,c>e ,act is h]eby repeal$1 &
 effective z ( ! date ( ! enactm5t ( su*
 ,act ! provisions ( ! ,int]nal ,rev5ue 
,code ( #aihf am5d$ by su* section are  
am5d$ to read z su* provisions w\ld read
 if su* section _h nev] be5 enact$4  #d4
 ,treatm5t ( high d$uctible heal? plans 

z qualifi$ heal? plan "u ! ,pati5t      
,protection & ,af=dable ,c>e ,act       
,subp>agraph 7,b7 ( section             
#acja7;a77#a7 ( ! ,pati5t ,protection & 
,af=dable ,c>e ,act is am5d$ by ins]t+  
or meets ! requirem5ts = a high         
d$uctible heal? plan "u section         
#bbc7;c77#b7 ( ! ,int]nal ,rev5ue ,code 
( #aihf aft] section #acjb7;a74  #e4    
,repeal ( limitation on heal? flexible  
sp5d+ arrangem5ts "u cafet]ia plans     
,sections #ijje & #ajijb ( ! ,pati5t    
,protection & ,af=dable ,c>e ,act are   
h]eby repeal$1 & effective z ( ! date ( 
! enactm5t ( su* ,act ! provisions ( !  
,int]nal ,rev5ue ,code ( #aihf am5d$ by 
su* sections are am5d$ to read z su*    
provisions w\ld read if su* sections _h 
nev] be5 enact$4  #f4 ,sav]'s cr$it =   
contributions to heal? sav+s acc\nts    
7a7 ,all[ance ( cr$it ,subsection 7a7 ( 
section #be;,b ( ! ,int]nal ,rev5ue     
,code ( #aihf is am5d$ by ins]t+        
aggregate qualifi$ ,,hsa contributions &
 aft] s mu* ( !4  7b7 ,qualifi$ ,,hsa   

contributions ,subsection 7d7 ( section 
#be;,b ( su* ,code is am5d$ by          
r$esignat+ p>agraph 7#b7 z p>agraph 7#c7
 & by ins]t+ aft] p>agraph 7#a7 ! foll[+
 new p>agraph3  7#b7 ,qualifi$ ,,hsa    
contributions ,! t]m qualifi$ ,,hsa     
contribution means1 ) respect to any    
taxable ye>1 a contribution ( ! eligible
 individual to a heal? sav+s acc\nt 7z  
def9$ 9 section #bbc7;d77#a77 = :i* a   
d$uction is all[able "u section #bbc7;a7
 = su* taxable ye>4  4  7c7 ,con=m+     
am5dm5t ,! fir/ s5t5ce ( section        
#be;,b7d77#c77;,a7 ( su* ,code 7z       
r$esignat$ by subsection 7b77 is am5d$  
to read z foll[s3 ,! aggregate qualifi$ 
retirem5t sav+s contributions det]m9$ "u
 p>agraph 7#a7 & qualifi$ ,,hsa         
contributions det]m9$ "u p>agraph 7#b7  
%all be r$uc$ 7b n bel[ z]o7 by !       
aggregate di/ributions receiv$ by !     
individual dur+ ! te/+ p]iod f any      
entity ( a type to :i* contributions "u 
p>agraph 7#a7 or p>agraph 7#b7 7z ! case
 may be7 may be made44  7d7 ,effective  

date ,! am5dm5ts made by ?is section    
%all apply to contributions made aft]   
,decemb] #ca1 #bjac4  #g4 ,,hsa funds = 
premiums = high d$uctible heal? plans   
7a7 ,9 g5]al ,subp>agraph 7,c7 ( section
 #bbc7;d77#b7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by /rik+ or at ! end (
 clause 7iii71 by /rik+ ! p]iod at ! end
 ( clause 7iv7 & ins]t+ 1 or1 & by add+ 
at ! end ! foll[+3  7v7 a high d$uctible
 heal? plan if--  7,i7 su* plan is n    
(f]$ 9 connection ) a gr\p heal? plan1 &
  7,,ii7 no portion ( any premium 7)9 ! 
mean+ ( applicable premium "u section   
#dihj;,b7f77#d77 = su* plan is          
excludable f gross income "u section    
#ajf4  4  7b7 ,effective ,date ,!       
am5dm5t made by subsection 7a7 %all     
apply to premiums = a high d$uctible    
heal? plan = p]iods beg9n+ aft] ,decemb]
 #ca1 #bjac4  #h4 ,requir+ great]       
coord9ation betwe5 high d$uctible heal? 
plan adm9i/rators & ,,hsa acc\nt        
adm9i/rators s t enrollees c enroll 9   
bo? at ! same "t ,! ,secret>y ( !       

,treasury1 ?r\gh ! issuance (           
regulations or o!r guidance1 %all       
enc\rage adm9i/rators ( heal? plans &   
tru/ees ( heal? sav+s acc\nts to provide
 = simultane\s enrollm5t 9 high         
d$uctible heal? plans & setup ( heal?   
sav+s acc\nts4  #i4 ,special rule =     
c]ta9 m$ical exp5ses incurr$ be=e       
e/abli%m5t ( acc\nt  7a7 ,9 g5]al       
,subsection 7d7 ( section #bbc ( !      
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by r$esignat+ p>agraph 7#d7 z p>agraph  
7#e7 & by ins]t+ aft] p>agraph 7#c7 !   
foll[+ new p>agraph3  7#d7 ,treatm5t (  
acc\nt e/abli%$ be=e tax return due =   
tax ye> ,= purposes ( ?is section1 if1  
be=e ! "t prescrib$ by law = fil+ !     
return ( tax = a taxable ye> 7n includ+ 
ext5sions !re(71 a taxpay]--  7,a7      
e/abli%es a heal? sav+s acc\nt1  7,b7   
makes contributions to a heal? sav+s    
acc\nt on acc\nt ( su* taxable ye>1 or  
7,c7 makes paym5ts or di/ributions f a  
heal? sav+s acc\nt = su* taxable ye>1  !
 heal? sav+s acc\nt %all be deem$ to be 

e/abli%$ on ! la/ day ( su* taxable ye> 
& su* contributions & di/ributions %all 
be deem$ to h be5 made on acc\nt ( su*  
taxable ye>4  4  7b7 ,con=m+ am5dm5t    
,p>agraph 7#e7 ( section #bbc7;d7 ( su* 
,code1 z r$esignat$ by subsection 7a71  
is am5d$ by /rik+ subp>agraph 7,b7 &    
r$esignat+ subp>agraphs 7,c7 ?r\gh 7,e7 
z subp>agraphs 7,b7 ?r\gh 7,d71         
respectively4  7c7 ,effective date ,!   
am5dm5ts made by ?is section %all apply 
) respect to heal? sav+s acc\nts        
e/abli%$1 & contributions to &          
di/ributions f heal? sav+s acc\nts aft]1
 ! date ( ! enactm5t ( ?is ,act4  #aj4  
,provisions relat+ to m$ic>e  7a7       
,individuals ov] age #fe only enroll$ 9 
m$ic>e "p ,a ,section #bbc7;b77#g7 ( !  
,int]nal ,rev5ue ,code ( #aihf 7relat+  
to contribution limitation on ,m$ic>e   
eligible individuals7 is am5d$ by add+  
at ! end ! foll[+ new s5t5ce3 ,?is      
p>agraph %all n apply to any individual 
dur+ any p]iod ! individual's only      
entitlem5t to su* b5efits is an         

entitlem5t to hospital insurance b5efits
 "u "p ,a ( title ,,xviii ( su* ,act    
pursuant to an enrollm5t = su* hospital 
insurance b5efits "u section            
#bbf7;a77#a7 ( su* ,act44  7b7 ,m$ic>e  
b5efici>ies p>ticipat+ 9 m$ic>e         
advantage ,,msa may contribute _! own   
money to _! ,,msa ,subsection 7b7 (     
section #ach ( su* ,code is am5d$ by    
/rik+ p>agraph 7#b7 & by r$esignat+     
p>agraphs 7#c7 & 7#d7 z p>agraphs 7#b7 &
 7#c71 respectively4  7c7 ,effective    
date ,! am5dm5ts made by ?is section    
%all apply to taxable ye>s beg9n+ aft] !
 date ( ! enactm5t ( ?is ,act4  #aa4    
,individuals eligible = vet]ans b5efits 
= a s]vice-connect$ disability  7a7 ,9  
g5]al ,section #bbc7;c77#a7 ( ! ,int]nal
 ,rev5ue ,code ( #aihf 7def9+ eligible  
individual7 is am5d$ by add+ at ! end ! 
foll[+ new subp>agraph3  7,c7 ,special  
rule = individuals eligible = c]ta9     
vet]ans b5efits ,= purposes (           
subp>agraph 7,a77ii71 an individual %all
 n be treat$ z cov]$ "u a heal? plan    

describ$ 9 su* subp>agraph m]ely because
 ! individual receives p]iodic hospital 
c>e or m$ical s]vices = a               
s]vice-connect$ disability "u any law   
adm9i/]$ by ! ,secret>y ( ,vet]ans      
,affairs b only if ! individual is n    
eligible to receive su* c>e or s]vices =
 any condition o!r ?an a s]vice-connect$
 disability4  4  7b7 ,effective date ,! 
am5dm5t made by ?is section %all apply  
to taxable ye>s beg9n+ aft] ! date ( !  
enactm5t ( ?is ,act4  #ab4 ,increase !  
maximum contribution limit to an ,,hsa  
to mat* d$uctible & out-(-pocket exp5se 
limitation  7a7 ,self-,only cov]age     
,subp>agraph 7,a7 ( section #bbc7;b77#b7
 ( ! ,int]nal ,rev5ue ,code ( #aihf is  
am5d$ by /rik+ #b1bej & ins]t+ ! am\nt 9
 effect "u subsection                   
7c77#b77;,a77ii77,i74  7b7 ,family      
cov]age ,subp>agraph 7,b7 ( section     
#bbc7;b77#b7 ( su* ,code is am5d$ by    
/rik+ #d1ejj & ins]t+ ! am\nt 9 effect  
"u subsection 7c77#b77;,a77ii77,,ii74   
7c7 ,effective date ,! am5dm5ts made by 

?is section %all apply to taxable ye>s  
beg9n+ aft] ! date ( ! enactm5t ( ?is   
,act4  #ac4 ,,fsa funds may be us$ =    
long-t]m c>e insurance premiums  7a7 ,9 
g5]al ,subsection 7c7 ( section #ajf ( !
 ,int]nal ,rev5ue ,code ( #aihf is am5d$
 by r$esignat+ p>agraph 7#b7 z p>agraph 
7#c7 & by am5d+ s mu* ( su* subsection z
 prec$es su* p>agraph 7#c7 to read z    
foll[s3  7c7 ,long-,t]m c>e b5efits     
provid$ ?r\gh flexible sp5d+ arrangem5ts
  7#a7 ,9 g5]al ,effective on & aft]    
,janu>y #a1 #bjac1 gross income ( an    
employee %all n include employ]-provid$ 
cov]age = qualifi$ long-t]m c>e s]vices 
7z def9$ 9 section #ggjb;,b7c77 to !    
ext5t t su* cov]age is provid$ ?r\gh a  
flexible sp5d+ or simil> arrangem5t4    
7#b7 ,premiums = long-t]m c>e ,qualifi$ 
m$ical exp5ses = :i* reimbursem5t may be
 made by di/ributions f a flexible sp5d+
 arrangem5t %all include am\nts paid =  
long-t]m c>e cov]age4  4  7b7 ,effective
 date ,! am5dm5t made by ?is section    
%all apply to taxable ye>s beg9n+ aft]  

,decemb] #ca1 #bjac4  #ad4 ,individuals 
eligible = ,,tric>e  7a7 ,9 g5]al       
,section #bbc7;c77#a7 ( ! ,int]nal      
,rev5ue ,code ( #aihf 7def9+ eligible   
individual71 z am5d$ by section #aa1 is 
am5d$ by add+ at ! end ! foll[+ new     
subp>agraph3  7,d7 ,special rule =      
individuals eligible = assi/ance "u     
,,tric>e ,= purposes ( subp>agraph      
7,a77ii71 an individual %all n be treat$
 z cov]$ "u a heal? plan describ$ 9 su* 
subp>agraph m]ely because ! individual  
is eligible to receive hospital c>e1    
m$ical s]vices1 or prescription drugs "u
 ,,tric>e ,extra or ,,tric>e ,/&>d & su*
 individual is n enroll$ 9 ,,tric>e     
,prime4  4  7b7 ,effective date ,!      
am5dm5t made by ?is section %all apply  
to taxable ye>s beg9n+ aft] ! date ( !  
enactm5t ( ?is ,act4  #ae4 ,c]ta9       
physician fees to be treat$ z m$ical c>e
  7a7 ,9 ,g5]al ,subsection 7d7 (       
section #bac ( ! ,int]nal ,rev5ue ,code 
( #aihf is am5d$ by add+ at ! end !     
foll[+ new p>agraph3  7#ab7 ,pre-paid   

physician fees ,! t]m m$ical c>e %all   
include am\nts paid by pati5ts to _!    
prim>y physician 9 advance = ! "r to    
receive m$ical s]vices on an z-ne$$     
basis4  4  7b7 ,effective ,date ,!      
am5dm5t made by ?is section %all apply  
to taxable ye>s beg9n+ aft] ! date ( !  
enactm5t ( ?is ,act4  #af4 ,all[ bo?    
sp\ses to make cat*-up contributions to 
! same ,,hsa acc\nt  7a7 ,9 ,g5]al      
,p>agraph 7#c7 ( section #bbc7;b7 ( !   
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new           
subp>agraph3  7,c7 ,special rule :]e bo?
 sp\ses are eligible individuals ) #a   
acc\nt ,if--  7i7 an individual & !     
individual's sp\se h bo? atta9$ age #ee 
be=e ! close ( ! taxable ye>1 &  7ii7 ! 
sp\se is n an acc\nt b5efici>y ( a heal?
 sav+s acc\nt z ( ! close ( su* ye>1  ! 
additional contribution am\nt %all be   
#bjj p]c5t ( ! am\nt o!rwise det]m9$ "u 
subp>agraph 7,b74  4  7b7 ,effective    
,date ,! am5dm5t made by ?is section    
%all apply to taxable ye>s beg9n+ aft] !

 date ( ! enactm5t ( ?is ,act4  #ag4    
,high d$uctible heal? plans r5am$ z     
,,hsa qualifi$ heal? plans  7a7 ,9 g5]al
 ,! foll[+ sections ( ! ,int]nal ,rev5ue
 ,code ( #aihf are ea* am5d$ by /rik+   
high d$uctible heal? plan ea* place x   
appe>s & ins]t+ ,,hsa qualifi$ heal?    
plan3  7#a7 ,section #bf7;b77#b77,s74   
7#b7 ,p>agraphs 7#c7 & 7#e77;,b77ii7 (  
section #ajf7;e74  7#c7 ,section #bbc4  
7#d7 ,section #djh7;d77#i74  7b7        
,special rules ,! am5dm5ts made by ?is  
section1 ! matt] be+ ins]t$ %all be> !  
same case1 numb]1 font1 & font size z ! 
matt] be+ replac$4