,i  #aac? ,,congress  #b;d ,session  ,h4
 ,r4 #chga  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,janu>y #ad1 #bjad,mr4
 ,b\/any introduc$ ! foll[+ bill2 :i* 0 
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to all[ increas$         
contributions to heal? sav+s acc\nts1 to
 all[ ,m$ic>e & ,,va heal?c>e           
p>ticipants to contribute to heal? sav+s
 acc\nts1 & = o!r purposes4  #a4 ,%ort  
title ,?is ,act may be cit$ z ! ,promot+
 ,heal? = ,future ,g5]ations ,act (     
#bjad4  #b4 ,increase 9 ,,hsa           
contribution limitation  7a7 ,9 g5]al   
,subsection 7b7 ( section #bbc ( !      
,int]nal ,rev5ue ,code ( #aihf 7relat+  
to mon?ly limitation7 is am5d$-- 7#a7 by
 /rik+ #b1bej 9 p>agraph 7#b77;,a7 &    
ins]t+ ! am\nt 9 effect "u subsection   
7c77#b77;,a77ii77,i71 &  7#b7 by /rik+  
#d1ejj 9 p>agraph 7#b77;,b7 & ins]t+ !  
am\nt 9 effect "u subsection            
7c77#b77;,a77ii77,,ii74  7b7 ,con=m+    
am5dm5t ,p>agraph 7#a7 ( section        

#bbc7;g7 ( su* ,code is am5d$ by /rik+  
subsections 7b77#b7 & & ins]t+          
subsection4  7c7 ,effective date ,!     
am5dm5ts made by ?is section %all apply 
to contributions = taxable ye>s beg9n+  
aft] ,decemb] #ca1 #bjad4  #c4 ,m$ic>e &
 ,,va heal?c>e enrollees eligible to    
contribute to ,,hsa  7a7 ,9 g5]al  7#a7 
,subsection 7b7 ( section #bbc ( !      
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ p>agraph 7#g7 & r$esignat+     
p>agraph 7#h7 z p>agraph 7#g74  7#b7    
,subsection 7c7 ( section #bbc ( su*    
,code 7relat+ to def9itions & special   
rules7 is am5d$ by add+ at ! end !      
foll[+ new p>agraph3  7#f7 ,special rule
 = individuals entitl$ to b5efits "u    
,m$ic>e or enroll$ = heal? b5efits f    
,,va ,9 ! case ( an individual-- 7,a7   
7i7 :o is entitl$ to b5efits "u title   
,,xviii ( ! ,social ,security ,act1 &   
7ii7 ) respect to :om a heal? sav+s     
acc\nt is e/abli%$ 9 a mon? be=e ! fir/ 
mon? su* individual is entitl$ to su*   
b5efits1 or  7,b7 7i7 :o is enroll$ 9 ! 

pati5t enrollm5t sy/em e/abli%$ by !    
,secret>y ( ,vet]ans ,affairs pursuant  
to section #agje ( title #ch1 ,unit$    
,/ates ,code1 &  7ii7 ) respect to :om a
 heal? sav+s acc\nt is e/abli%$ 9 a mon?
 be=e ! fir/ mon? su* individual is     
enroll$ 9 su* sy/em1  su* individual    
%all be deem$ to be an eligible         
individual4  4  7b7 ,effective date ,!  
am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ,decemb]    
#ca1 #bjad4  #d4 ,all[+ ,,msa & ,,hsa   
rollov] to adult *ild ( acc\nt hold]    
7a7 ,m,s,as  7#a7 ,subp>agraph 7,a7 (   
section #bbj7;f77#h7 ( ! ,int]nal       
,rev5ue ,code ( #aihf 7relat+ to        
treatm5t aft] dea? ( acc\nt hold]7 is   
am5d$-- 7,a7 by ins]t+ or adult *ild    
aft] surviv+ sp\se1  7,b7 by ins]t+ or  
adult *ild1 z ! case may be1 aft] !     
sp\se1 &  7,c7 by ins]t+ or adult *ild  
aft] sp\se 9 ! head+ !re(4  7#b7        
,p>agraph 7#h7 ( section #bbj7;f7 ( su* 
,code is am5d$ by add+ at ! end ! foll[+
 new subp>agraph3  7,c7 ,adult *ild ,=  

purposes ( ?is p>agraph1 ! t]m adult    
*ild means an individual-- 7i7 :o is a  
*ild ( ! deceas$ individual1 &  7ii7 )  
respect to :om a d$uction "u section    
#aea w\ld n be all[able to ano!r taxpay]
 = a taxable ye> beg9n+ 9 ! cal5d> ye> 9
 :i* su* individual's taxable ye> beg9s4
  4  7b7 ,h,s,as  7#a7 ,subp>agraph 7,a7
 ( section #bbc7;f77#h7 ( su* ,code     
7relat+ to treatm5t aft] dea? ( acc\nt  
b5efici>y7 is am5d$-- 7,a7 by ins]t+ or 
adult *ild aft] surviv+ sp\se1  7,b7 by 
ins]t+ or adult *ild1 z ! case may be1  
aft] ! sp\se1 &  7,c7 by ins]t+ or adult
 *ild aft] sp\se 9 ! head+ !re(4  7#b7  
,p>agraph 7#h7 ( section #bbc7;f7 ( su* 
,code is am5d$ by add+ at ! end ! foll[+
 new subp>agraph3  7,c7 ,adult *ild ,=  
purposes ( ?is p>agraph1 ! t]m adult    
*ild has ! mean+ giv5 to su* t]m by     
section #bbj7;f77#h77;,c74  4  7c7      
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjad4