,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #aeeb  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,april #ae1 #bjac ,mr4
 ,huiz5ga ( ,mi*igan introduc$ ! foll[+ 
bill2 :i* 0 ref]r$ to ! ,committee on   
,ways & ,means  ,a ,,bill  ,to am5d !   
,int]nal ,rev5ue ,code ( #aihf to all[ !
 transf] ( requir$ m9imum di/ributions f
 a retirem5t plan to a heal? sav+s      
acc\nt4  #a4 ,%ort title ,?is ,act may  
be cit$ z ! ,heal? ,fre$om = ,s5iors    
,act4  #b4 ,transf] ( requir$ m9imum    
di/ribution f retirem5t plan to heal?   
sav+s acc\nt  7a7 ,transf] f retirem5t  
plan  7#a7 ,individual retirem5t acc\nts
 ,section #djh7;d7 ( su* ,code is am5d$ 
by add+ at ! end ! foll[+ new p>agraph3 
7#aj7 ,requir$ m9imum di/ribution       
transf]r$ to heal? sav+s acc\nt  7,a7 ,9
 g5]al ,9 ! case ( an individual :o has 
atta9$ ! age ( #gj & :o elects !        
application ( ?is p>agraph = a taxable  
ye>1 gross income ( ! individual = !    
taxable ye> does n include a qualifi$   
,,hsa transf] to ! ext5t su* transf] is 

o!rwise includible 9 gross income4  7,b7
 ,qualifi$ ,,hsa transf] ,= purposes (  
?is p>agraph1 ! t]m qualifi$ ,,hsa      
transf] means any di/ribution f an      
individual retirem5t plan--  7i7 to a   
heal? sav+s acc\nt ( ! individual 9 a   
direct tru/ee-to-tru/ee transf]1  7ii7  
to ! ext5t su* di/ribution does n exce$ 
! requir$ m9imum di/ribution det]m9$ "u 
section #dja7;a77#i7 = ! di/ribution    
cal5d> ye> end+ dur+ ! taxable ye>4     
7,c7 ,application ( section #gb ,not)/&+
 section #gb1 9 det]m9+ ! ext5t to :i*  
an am\nt is treat$ z a di/ribution =    
purposes ( p>agraph 7#a71 ! entire am\nt
 ( ! di/ribution %all be treat$ z       
includible 9 gross income )\t reg>d to  
p>agraph 7#a7 to ! ext5t t su* am\nt    
does n exce$ ! aggregate am\nt :i* w\ld 
h be5 s includible if all am\nts 9 all  
individual retirem5t plans ( !          
individual 7 di/ribut$ dur+ su* taxable 
ye> & all su* plans 7 treat$ z #a       
contract = purposes ( det]m9+ "u section
 #gb ! aggregate am\nt :i* w\ld h be5 s 

includible4 ,prop] adju/m5ts %all be    
made 9 apply+ section #gb to o!r        
di/ributions 9 su* taxable ye> &        
subsequ5t taxable ye>s4  7,d7           
,coord9ation ,an election may n be made 
"u subp>agraph 7,a7 = a taxable ye> =   
:i* an election is 9 effect "u p>agraph 
7#i74  4  7#b7 ,o!r retirem5t plans     
,section #djb ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by add+ at ! end !    
foll[+ new subsection3  7m7 ,requir$    
m9imum di/ribution transf]r$ to heal?   
sav+s acc\nt  7#a7 ,9 g5]al ,9 ! case ( 
an individual :o has atta9$ ! age ( #gj 
& :o elects ! application ( ?is         
subsection = a taxable ye>1 gross income
 ( ! individual = ! taxable ye> does n  
include a qualifi$ ,,hsa transf] to !   
ext5t su* transf] is o!rwise includible 
9 gross income4  7#b7 ,qualifi$ ,,hsa   
transf] ,= purposes ( ?is subsection1 ! 
t]m qualifi$ ,,hsa transf] means any    
di/ribution f an retirem5t plan--  7,a7 
to a heal? sav+s acc\nt ( ! individual 9
 a direct tru/ee-to-tru/ee transf]1     

7,b7 to ! ext5t su* di/ribution does n  
exce$ ! requir$ m9imum di/ribution      
det]m9$ "u section #dja7;a77#i7 = !     
di/ribution cal5d> ye> end+ dur+ !      
taxable ye>4  7#c7 ,application (       
section #gb ,not)/&+ section #gb1 9     
det]m9+ ! ext5t to :i* an am\nt is      
treat$ z a di/ribution = purposes (     
p>agraph 7#a71 ! entire am\nt ( !       
di/ribution %all be treat$ z includible 
9 gross income )\t reg>d to p>agraph    
7#a7 to ! ext5t t su* am\nt does n exce$
 ! aggregate am\nt :i* w\ld h be5 s     
includible if all am\nts 9 all eligible 
retirem5t plans ( ! individual 7        
di/ribut$ dur+ su* taxable ye> & all su*
 plans 7 treat$ z #a contract = purposes
 ( det]m9+ "u section #gb ! aggregate   
am\nt :i* w\ld h be5 s includible4      
,prop] adju/m5ts %all be made 9 apply+  
section #gb to o!r di/ributions 9 su*   
taxable ye> & subsequ5t taxable ye>s4   
7#d7 ,eligible retirem5t plan ,=        
purposes ( ?is subsection1 ! t]m        
eligible retirem5t plan has ! mean+ giv5

 su* t]m by subsection 7c77#h77;,b7     
7det]m9$ )\t reg>d to clauses 7i7 & 7ii7
 !re(74  4  7b7 ,transf] to heal? sav+s 
acc\nt  7#a7 ,9 g5]al ,subp>agraph 7,a7 
( section #bbc7;d77#a7 ( su* ,code is   
am5d$ by /rik+ or at ! end ( clause 7i71
 by /rik+ ! p]iod at ! end ( clause     
7ii77,,ii7 & ins]t+ 1 or1 & by add+ at !
 end ! foll[+ new clause3  7iii7 unless 
x is 9 a qualifi$ ,,hsa transf] describ$
 9 section #djh7;d77#aj7 or #djb7m74  4 
7#b7 ,excise tax inapplicable to        
qualifi$ ,,hsa transf] ,p>agraph 7#a7 ( 
section #digc7;g7 ( su* ,code is am5d$  
by ins]t+ or 9 a qualifi$ ,,hsa transf] 
describ$ 9 section #djh7;d77#aj7 or     
#djb7m7 aft] or #bbc7;f77#e74  7c7      
,effective date ,! am5dm5ts made by ?is 
section %all apply to di/ributions made 
aft] ! date ( ! enactm5t ( ?is ,act1 9  
taxable ye>s end+ aft] su* date4