,i  #aacth ,,congress  #b;d ,session    
,h4 ,r4 #dggg  ,,in ,,the ,,house ,,of  
,,representatives  ,may #cj1 #bjad ,mr4 
,burgess introduced the following bill2 
which was referred to the ,committee on 
,ways and ,means1 and in addition to the
 ,committees on the ,judiciary and      
,energy and ,commerce1 for a period to  
be subsequently determined by the       
,speaker1 in each case for consideration
 of such provisions as fall within the  
jurisdiction of the committee concerned 
,a ,,bill  ,to amend the ,internal      
,revenue ,code of #aihf to modify rules 
relating to health savings accounts4    
#a4 ,short title ,this ,act may be cited
 as the ,health ,savings ,act of #bjad4 
#b4 ,health savings accounts for        
children  7a7 ,in general ,section #bbc 
of the ,internal ,revenue ,code of #aihf
 is amended by adding at the end the    
following new subsection3  7h7 ,child   
health savings accounts  7#a7 ,in       
general ,in the case of an individual1  
in addition to any deduction allowed    

under subsection 7a7 for any taxable    
year1 there shall be allowed as a       
deduction under this section an amount  
equal to the aggregate amount paid in   
cash by the taxpayer during the taxable 
year to a child health savings account  
of a child or grandchild of the         
taxpayer4  7#b7 ,limitations  7,a7      
,deduction limitation ,the amount taken 
into account under paragraph 7#a7 with  
respect to each child or grandchild of  
the taxpayer1 as the case may be1 for   
the taxable year shall not exceed the   
sum of the monthly limitations with     
respect to such child for months during 
the taxable year that the child is an   
eligible individual4  7,b7 ,limit on    
accounts with respect to individual ,the
 aggregate amount of contributions which
 may be made for any taxable year to all
 child health savings accounts          
established and maintained on behalf of 
a child shall not exceed the sum of the 
monthly limitations for months during   
the taxable year that the child is an   

eligible individual4  7,c7 ,monthly     
limitation ,the monthly limitation for  
any month with respect to a child is    
#a_/ab of the amount in effect for the  
taxable year under subsection           
7c77#b77;,a77ii77,i74  7#c7 ,treatment  
of account while a dependent ,for       
purposes of this section1 except as     
otherwise provided in this subsection1 a
 child health savings account           
established for the benefit of the child
 of a taxpayer shall be treated as a    
health savings account of the taxpayer  
until the first taxable year 7and each  
taxable year thereafter7 for which no   
deduction under section #aea is         
allowable to any taxpayer with respect  
to such child1 after which such account 
shall be treated as a health savings    
account of the child4  7#d7 ,child      
health savings account ,for purposes of 
this subsection1 the term child health  
savings account means a health savings  
account designated as a child health    
savings account and established for the 

benefit of a child of a taxpayer4  7#e7 
,qualified medical expenses ,for        
purposes of this section1 the term      
qualified medical expenses shall1 with  
respect to any child health savings     
account1 not include any amounts paid   
for medical care 7as defined in section 
#bac7;d77 for any individual other than 
the child for whose benefit the account 
is maintained4  7#f7 ,exceptions for    
disability or death of child ,if the    
child becomes disabled within the       
meaning of section #gb7m77#g7 or dies-- 
7,a7 subsection 7f77#d77;,a7 shall not  
apply to any subsequent payment or      
distribution1 and  7,b7 the taxpayer may
 rollover the amount in such account to 
any health savings account of the       
taxpayer or grandparent of the child or 
to any child health savings account of  
any other child of the taxpayer4  7#g7  
,guardians ,any legal guardian of a     
child shall be treated as the parent of 
such child for purposes of this section4
  7#h7 ,regulations ,the ,secretary     

shall prescribe such regulations as may 
be necessary to carry out the purposes  
of this subsection1 including rules for 
determining application of this         
subsection in the case of legal         
guardians and in the case of parents of 
a child who file separately1 are        
separated1 or are not married4  4  7b7  
,coordination with means-,tested        
programs ,amounts in a child health     
savings account shall not be taken into 
account in determining resources for    
purposes of title ,,xix of the ,social  
,security ,act4  7c7 ,effective date    
,the amendments made by this section    
shall apply to taxable years beginning  
after the date of the enactment of this 
,act4  #c4 ,allowing ,,hsa rollover to  
child or parent of account holder  7a7  
,in general ,subparagraph 7,a7 of       
section #bbc7;f77#h7 of the ,internal   
,revenue ,code of #aihf is amended--    
7#a7 by inserting child1 parent1 or     
grandparent after surviving spouse1     
7#b7 by inserting child1 parent1 or     

grandparent1 as the case may be1 after  
the spouse1  7#c7 by inserting 1 child1 
parent1 or grandparent after spouse in  
the heading thereof1 and  7#d7 by adding
 at the end the following3 ,in the case 
of a child who acquires such            
beneficiary's interest and with respect 
to whom a deduction under section #aea  
is allowable to another taxpayer for a  
taxable year beginning in the calendar  
year in which such individual's taxable 
year begins1 such health savings account
 shall be treated as a child health     
savings account of the child44  7b7     
,effective date ,the amendments made by 
this section shall apply to taxable     
years beginning after the date of the   
enactment of this ,act4  #d4 ,maximum   
contribution limit to ,,hsa increased to
 amount of deductible and out-of-pocket 
limitation  7a7 ,self-,only coverage    
,subparagraph 7,a7 of section           
#bbc7;b77#b7 of the ,internal ,revenue  
,code of #aihf is amended by striking   
#b1bej and inserting the amount in      

effect under subsection                 
7c77#b77;,a77ii77,i74  7b7 ,family      
coverage ,subparagraph 7,b7 of section  
#bbc7;b77#b7 of such ,code is amended by
 striking #d1ejj and inserting the      
amount in effect under subsection       
7c77#b77;,a77ii77,,ii74  7c7 ,effective 
date ,the amendments made by this       
section shall apply to taxable years    
beginning after the date of the         
enactment of this ,act4  #e4 ,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 the       
,internal ,revenue ,code of #aihf 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 otherwise       
includible in gross for purposes of     
subparagraph 7,a71 the aggregate amount 
distributed from an individual          
retirement plan shall be treated as     
includible in gross income to the extent

 that such amount does not exceed the   
aggregate amount which would have been  
so includible if all amounts from all   
individual retirement plans were        
distributed4 ,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 a 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 otherwise       
includible in gross for purposes of     
paragraph 7#a71 the aggregate amount    
distributed from an individual          
retirement plan shall be treated as     
includible in gross income to the extent
 that such amount does not exceed the   
aggregate amount which would have been  
so includible if all amounts from all   
individual retirement plans were        

distributed4 ,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 ,act4  #f4
 ,equivalent bankruptcy protections for 
health savings accounts as retirement   
funds  7a7 ,in general ,section #ebb of 
title #aa1 ,united ,states ,code1 is    
amended by adding at the end the        
following new subsection3  7r7 ,for     
purposes of this section1 any health    
savings account 7as described in section
 #bbc of the ,internal ,revenue ,code of
 #aihf7 shall be treated in the same    
manner as an individual retirement      
account described in section #djh of    
such ,code4  4  7b7 ,effective date ,the
 amendment made by this section shall   
apply to cases commencing under title   
#aa1 ,united ,states ,code1 after the   
date of the enactment of this ,act4  #g4
 ,allowance of silver and bronze plans  
in connection with health savings       
accounts  7a7 ,in general ,section #bbc 

of the ,internal ,revenue ,code of #aihf
 is amended--  7#a7 by striking a high  
deductible health plan each place it    
appears and inserting an ,,hsa          
compatible health plan1  7#b7 by        
striking high deductible health plan in 
subsection 7b77#h77;,a77ii7 and         
inserting ,,hsa compatible health plan1 
and  7#c7 by striking the high          
deductible health plan in subsection    
7c77#a77;,a77ii77,,ii7 and inserting the
 ,,hsa compatible health plan4  7b7     
,,hsa compatible health plan defined    
,paragraph 7#b7 of section #bbc7;c7 of  
such ,code is amended by redesignating  
subparagraphs 7,a71 7,b71 7,c71 and 7,d7
 as subparagraphs 7,b71 7,c71 7,d71 and 
7,e7 and by inserting before            
subparagraph 7,b71 as so redesignated1  
the following new subparagraph3  7,a7   
,in general ,the term ,,hsa compatible  
health plan means--  7i7 any high       
deductible health plan1  7ii7 any plan  
described in section #acjb7;e7 of the   
,patient ,protection and ,affordable    

,care ,act 7relating to catastrophic    
plan71 or  7iii7 any silver or bronze   
plan which was enrolled in through an   
,exchange established under section     
#acaa of the ,patient ,protection and   
,affordable ,care ,act4  4  7c7         
,clerical amendments ,section #bbc of   
such ,code is amended--  7#a7 by        
striking ,in general in the heading for 
subsection 7c77#b77;,b71 as redesignated
 by subsection 7b7 of this ,act1 and    
inserting ,high deductible health plan1 
7#b7 by striking high deductible health 
plan in the heading for subsection      
7b77#h77;,b7 and inserting hsa          
compatible health plan1 and  7#c7 by    
striking ,high deductible health plan in
 the heading for subsection 7c77#b7 and 
inserting ,,hsa compatible health plan4 
7d7 ,effective date ,the amendments made
 by this section shall apply to taxable 
years beginning after ,december #ca1    
#bjad4  #h4 ,identification of ,,hsa    
compatible plans ,section #aajc7;b7 of  
the ,patient ,protection and ,affordable

 ,care ,act 7#db ,u4,s4,c4 #ahjjc7;b77  
is amended by adding at the end the     
following new paragraph3  7#c7          
,identification of ,,hsa compatible     
plans ,beginning for plan year #bjae1   
the format described in paragraph 7#a7  
shall require that information on a     
coverage option described in subsection 
7a77#b7 that is an ,,hsa compatible     
health plan 7as defined in section      
#bbc7;c77#b7 of the ,internal ,revenue  
,code of #aihf7 identifies such plan as 
a plan that satisfies the requirement of
 section #bbc7;c77#a77;,a77i7 of such   
,code4  4