,i  #aacth ,,congress  #ast ,session    
,h4 ,r4 #aeeb  ,,in ,,the ,,house ,,of  
,,representatives  ,april #ae1 #bjac    
,mr4 ,huizenga of ,michigan introduced  
the following bill2 which was referred  
to the ,committee on ,ways and ,means   
,a ,,bill  ,to amend the ,internal      
,revenue ,code of #aihf to allow the    
transfer of required minimum            
distributions from a retirement plan to 
a health savings account4  #a4 ,short   
title ,this ,act may be cited as the    
,health ,freedom for ,seniors ,act4  #b4
 ,transfer of required minimum          
distribution from retirement plan to    
health savings account  7a7 ,transfer   
from retirement plan  7#a7 ,individual  
retirement accounts ,section #djh7;d7 of
 such ,code is amended by adding at the 
end the following new paragraph3  7#aj7 
,required minimum distribution          
transferred to health savings account   
7,a7 ,in general ,in the case of an     
individual who has attained the age of  
#gj and who elects the application of   

this paragraph for a taxable year1 gross
 income of the individual for the       
taxable year does not include a         
qualified ,,hsa transfer to the extent  
such transfer is otherwise includible in
 gross income4  7,b7 ,qualified ,,hsa   
transfer ,for purposes of this          
paragraph1 the term qualified ,,hsa     
transfer means any distribution from an 
individual retirement plan--  7i7 to a  
health savings account of the individual
 in a direct trustee-to-trustee         
transfer1  7ii7 to the extent such      
distribution does not exceed the        
required minimum distribution determined
 under section #dja7;a77#i7 for the     
distribution calendar year ending during
 the taxable year4  7,c7 ,application of
 section #gb ,notwithstanding section   
#gb1 in determining the extent to which 
an amount is treated as a distribution  
for purposes of paragraph 7#a71 the     
entire amount of the distribution shall 
be treated as includible in gross income
 without regard to paragraph 7#a7 to the

 extent that such amount does not exceed
 the aggregate amount which would have  
been so includible if all amounts in all
 individual retirement plans of the     
individual were distributed during such 
taxable year and all such plans were    
treated as #a contract for purposes of  
determining under section #gb the       
aggregate amount which would have been  
so includible4 ,proper adjustments shall
 be made in applying section #gb to     
other distributions in such taxable year
 and subsequent taxable years4  7,d7    
,coordination ,an election may not be   
made under subparagraph 7,a7 for a      
taxable year for which an election is in
 effect under paragraph 7#i74  4  7#b7  
,other retirement plans ,section #djb of
 the ,internal ,revenue ,code of #aihf  
is amended by adding at the end the     
following new subsection3  7m7 ,required
 minimum distribution transferred to    
health savings account  7#a7 ,in general
 ,in the case of an individual who has  
attained the age of #gj and who elects  

the application of this subsection for a
 taxable year1 gross income of the      
individual for the taxable year does not
 include a qualified ,,hsa transfer to  
the extent such transfer is otherwise   
includible in gross income4  7#b7       
,qualified ,,hsa transfer ,for purposes 
of this subsection1 the term qualified  
,,hsa transfer means any distribution   
from an retirement plan--  7,a7 to a    
health savings account of the individual
 in a direct trustee-to-trustee         
transfer1  7,b7 to the extent such      
distribution does not exceed the        
required minimum distribution determined
 under section #dja7;a77#i7 for the     
distribution calendar year ending during
 the taxable year4  7#c7 ,application of
 section #gb ,notwithstanding section   
#gb1 in determining the extent to which 
an amount is treated as a distribution  
for purposes of paragraph 7#a71 the     
entire amount of the distribution shall 
be treated as includible in gross income
 without regard to paragraph 7#a7 to the

 extent that such amount does not exceed
 the aggregate amount which would have  
been so includible if all amounts in all
 eligible retirement plans of the       
individual were distributed during such 
taxable year and all such plans were    
treated as #a contract for purposes of  
determining under section #gb the       
aggregate amount which would have been  
so includible4 ,proper adjustments shall
 be made in applying section #gb to     
other distributions in such taxable year
 and subsequent taxable years4  7#d7    
,eligible retirement plan ,for purposes 
of this subsection1 the term eligible   
retirement plan has the meaning given   
such term by subsection 7c77#h77;,b7    
7determined without regard to clauses   
7i7 and 7ii7 thereof74  4  7b7 ,transfer
 to health savings account  7#a7 ,in    
general ,subparagraph 7,a7 of section   
#bbc7;d77#a7 of such ,code is amended by
 striking or at the end of clause 7i71  
by striking the period at the end of    
clause 7ii77,,ii7 and inserting 1 or1   

and by adding at the end the following  
new clause3  7iii7 unless it is in a    
qualified ,,hsa transfer described in   
section #djh7;d77#aj7 or #djb7m74  4    
7#b7 ,excise tax inapplicable to        
qualified ,,hsa transfer ,paragraph 7#a7
 of section #digc7;g7 of such ,code is  
amended by inserting or in a qualified  
,,hsa transfer described in section     
#djh7;d77#aj7 or #djb7m7 after or       
#bbc7;f77#e74  7c7 ,effective date ,the 
amendments made by this section shall   
apply to distributions made after the   
date of the enactment of this ,act1 in  
taxable years ending after such date4