,i  #aac? ,,congress  #b;d ,session  ,h4
 ,r4 #dahj  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,m>* #f1 #bjad ,mr4   
,ross introduc$ ! foll[+ bill2 :i* 0    
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to p]mit rollov]s f heal?
 sav+s acc\nts to ,m$ic>e ,advantage    
,m,s,as4  #a4 ,,hsa rollov] to ,m$ic>e  
,advantage ,,msa  7a7 ,9 g5]al ,p>agraph
 7#b7 ( section #ach7;b7 ( ! ,int]nal   
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
or at ! end ( subp>agraph 7,a71 by add+ 
or at ! end ( subp>agraph 7,b71 & by    
add+ at ! end ! foll[+ new subp>agraph3 
7,c7 a ,,hsa rollov] contribution       
describ$ 9 subsection 7c77#e71  4  7b7  
,,hsa rollov] contribution ,subsection  
7c7 ( section #ach ( su* ,code is am5d$ 
by add+ at ! end ! foll[+ new p>agraph3 
7#e7 ,rollov] contribution ,an am\nt is 
describ$ 9 ?is p>agraph z a rollov]     
contribution if x meets ! requirem5ts ( 
subp>agraphs 7,a7 & 7,b74  7,a7 ,9 g5]al
 ,! requirem5ts ( ?is subp>agraph are   

met 9 ! case ( an am\nt paid or         
di/ribut$ f a heal? sav+s acc\nt to !   
acc\nt b5efici>y to ! ext5t ! am\nt     
receiv$ is paid into a ,m$ic>e          
,advantage ,,msa ( su* b5efici>y n lat] 
?an ! #fj? day aft] ! day on :i* !      
b5efici>y receives ! paym5t or          
di/ribution4  7,b7 ,limitation ,?is     
p>agraph %all n apply to any am\nt      
describ$ 9 subp>agraph 7,a7 receiv$ by  
an individual f a heal? sav+s acc\nt if1
 at any "t dur+ ! #a-ye> p]iod end+ on !
 day ( su* receipt1 su* individual      
receiv$ any o!r am\nt describ$ 9        
subp>agraph 7,a7 f a heal? sav+s acc\nt 
:i* 0 n includible 9 ! individual's     
gross income because ( ! application (  
section #bbc7;f77#e77;,a74  4  7c7      
,con=m+ am5dm5t ,subp>agraph 7,a7 (     
section #bbc7;f77#e7 ( su* ,code is     
am5d$ by ins]t+ 1 a ,m$ic>e ,advantage  
,,msa 7z def9$ 9 section #ach7;b771 be=e
 or a heal? sav+s acc\nt4  7d7          
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s      

beg9n+ aft] ,decemb] #ca1 #bjac4