,i  #aacth ,,congress  #b;d ,session    
,h4 ,r4 #chga  ,,in ,,the ,,house ,,of  
,,representatives  ,january #ad1        
#bjad,mr4 ,boustany 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 increased      
contributions to health savings         
accounts1 to allow ,medicare and ,,va   
healthcare participants to contribute to
 health savings accounts1 and for other 
purposes4  #a4 ,short title ,this ,act  
may be cited as the ,promoting ,health  
for ,future ,generations ,act of #bjad4 
#b4 ,increase in ,,hsa contribution     
limitation  7a7 ,in general ,subsection 
7b7 of section #bbc of the ,internal    
,revenue ,code of #aihf 7relating to    
monthly limitation7 is amended-- 7#a7 by
 striking #b1bej in paragraph 7#b77;,a7 
and inserting the amount in effect under
 subsection 7c77#b77;,a77ii77,i71 and   
7#b7 by striking #d1ejj in paragraph    
7#b77;,b7 and inserting the amount in   

effect under subsection                 
7c77#b77;,a77ii77,,ii74  7b7 ,conforming
 amendment ,paragraph 7#a7 of section   
#bbc7;g7 of such ,code is amended by    
striking subsections 7b77#b7 and and    
inserting subsection4  7c7 ,effective   
date ,the amendments made by this       
section shall apply to contributions for
 taxable years beginning after ,december
 #ca1 #bjad4  #c4 ,medicare and ,,va    
healthcare enrollees eligible to        
contribute to ,,hsa  7a7 ,in general    
7#a7 ,subsection 7b7 of section #bbc of 
the ,internal ,revenue ,code of #aihf is
 amended by striking paragraph 7#g7 and 
redesignating paragraph 7#h7 as         
paragraph 7#g74  7#b7 ,subsection 7c7 of
 section #bbc of such ,code 7relating to
 definitions and special rules7 is      
amended by adding at the end the        
following new paragraph3  7#f7 ,special 
rule for individuals entitled to        
benefits under ,medicare or enrolled for
 health benefits from ,,va ,in the case 
of an individual-- 7,a7 7i7 who is      

entitled to benefits under title ,,xviii
 of the ,social ,security ,act1 and     
7ii7 with respect to whom a health      
savings account is established in a     
month before the first month such       
individual is entitled to such benefits1
 or  7,b7 7i7 who is enrolled in the    
patient enrollment system established by
 the ,secretary of ,veterans ,affairs   
pursuant to section #agje of title #ch1 
,united ,states ,code1 and  7ii7 with   
respect to whom a health savings account
 is established in a month before the   
first month such individual is enrolled 
in such system1  such individual shall  
be deemed to be an eligible individual4 
4  7b7 ,effective date ,the amendments  
made by this section shall apply to     
taxable years beginning after ,december 
#ca1 #bjad4  #d4 ,allowing ,,msa and    
,,hsa rollover to adult child of account
 holder  7a7 ,m,s,as  7#a7 ,subparagraph
 7,a7 of section #bbj7;f77#h7 of the    
,internal ,revenue ,code of #aihf       
7relating to treatment after death of   

account holder7 is amended-- 7,a7 by    
inserting or adult child after surviving
 spouse1  7,b7 by inserting or adult    
child1 as the case may be1 after the    
spouse1 and  7,c7 by inserting or adult 
child after spouse in the heading       
thereof4  7#b7 ,paragraph 7#h7 of       
section #bbj7;f7 of such ,code is       
amended by adding at the end the        
following new subparagraph3  7,c7 ,adult
 child ,for purposes of this paragraph1 
the term adult child means an           
individual-- 7i7 who is a child of the  
deceased individual1 and  7ii7 with     
respect to whom a deduction under       
section #aea would not be allowable to  
another taxpayer for a taxable year     
beginning in the calendar year in which 
such individual's taxable year begins4  
4  7b7 ,h,s,as  7#a7 ,subparagraph 7,a7 
of section #bbc7;f77#h7 of such ,code   
7relating to treatment after death of   
account beneficiary7 is amended-- 7,a7  
by inserting or adult child after       
surviving spouse1  7,b7 by inserting or 

adult child1 as the case may be1 after  
the spouse1 and  7,c7 by inserting or   
adult child after spouse in the heading 
thereof4  7#b7 ,paragraph 7#h7 of       
section #bbc7;f7 of such ,code is       
amended by adding at the end the        
following new subparagraph3  7,c7 ,adult
 child ,for purposes of this paragraph1 
the term adult child has the meaning    
given to such term by section           
#bbj7;f77#h77;,c74  4  7c7 ,effective   
date ,the amendments made by this       
section shall apply to taxable years    
beginning after ,december #ca1 #bjad4