,i  #aac? ,,congress  #b;d ,session  ,h4
 ,r4 #dggg  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,may #cj1 #bjad ,mr4  
,burgess introduc$ ! foll[+ bill2 :i* 0 
ref]r$ to ! ,committee on ,ways &       
,means1 & 9 addition to ! ,committees on
 ! ,judici>y & ,en]gy & ,comm]ce1 = a   
p]iod to be subsequ5tly det]m9$ by !    
,speak]1 9 ea* case = consid]ation ( su*
 provisions z fall )9 ! jurisdiction ( !
 committee conc]n$  ,a ,,bill  ,to am5d 
! ,int]nal ,rev5ue ,code ( #aihf to     
modify rules relat+ to heal? sav+s      
acc\nts4  #a4 ,%ort title ,?is ,act may 
be cit$ z ! ,heal? ,sav+s ,act ( #bjad4 
#b4 ,heal? sav+s acc\nts = *ildr5  7a7  
,9 g5]al ,section #bbc ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new subsection3  7h7  
,*ild heal? sav+s acc\nts  7#a7 ,9 g5]al
 ,9 ! case ( an individual1 9 addition  
to any d$uction all[$ "u subsection 7a7 
= any taxable ye>1 !re %all be all[$ z a
 d$uction "u ?is section an am\nt equal 
to ! aggregate am\nt paid 9 ca% by !    

taxpay] dur+ ! taxable ye> to a *ild    
heal? sav+s acc\nt ( a *ild or gr&*ild (
 ! taxpay]4  7#b7 ,limitations  7,a7    
,d$uction limitation ,! am\nt tak5 into 
acc\nt "u p>agraph 7#a7 ) respect to ea*
 *ild or gr&*ild ( ! taxpay]1 z ! case  
may be1 = ! taxable ye> %all n exce$ !  
sum ( ! mon?ly limitations ) respect to 
su* *ild = mon?s dur+ ! taxable ye> t ! 
*ild is an eligible individual4  7,b7   
,limit on acc\nts ) respect to          
individual ,! aggregate am\nt (         
contributions :i* may be made = any     
taxable ye> to all *ild heal? sav+s     
acc\nts e/abli%$ & ma9ta9$ on behalf ( a
 *ild %all n exce$ ! sum ( ! mon?ly     
limitations = mon?s dur+ ! taxable ye> t
 ! *ild is an eligible individual4  7,c7
 ,mon?ly limitation ,! mon?ly limitation
 = any mon? ) respect to a *ild is      
#a_/ab ( ! am\nt 9 effect = ! taxable   
ye> "u subsection 7c77#b77;,a77ii77,i74 
7#c7 ,treatm5t ( acc\nt :ile a dep5d5t  
,= purposes ( ?is section1 except z     
o!rwise provid$ 9 ?is subsection1 a *ild

 heal? sav+s acc\nt e/abli%$ = ! b5efit 
( ! *ild ( a taxpay] %all be treat$ z a 
heal? sav+s acc\nt ( ! taxpay] until !  
fir/ taxable ye> 7& ea* taxable ye>     
!reaft]7 = :i* no d$uction "u section   
#aea is all[able to any taxpay] )       
respect to su* *ild1 aft] :i* su* acc\nt
 %all be treat$ z a heal? sav+s acc\nt (
 ! *ild4  7#d7 ,*ild heal? sav+s acc\nt 
,= purposes ( ?is subsection1 ! t]m *ild
 heal? sav+s acc\nt means a heal? sav+s 
acc\nt designat$ z a *ild heal? sav+s   
acc\nt & e/abli%$ = ! b5efit ( a *ild ( 
a taxpay]4  7#e7 ,qualifi$ m$ical       
exp5ses ,= purposes ( ?is section1 ! t]m
 qualifi$ m$ical exp5ses %all1 ) respect
 to any *ild heal? sav+s acc\nt1 n      
include any am\nts paid = m$ical c>e 7z 
def9$ 9 section #bac7;d77 = any         
individual o!r ?an ! *ild = ^: b5efit ! 
acc\nt is ma9ta9$4  7#f7 ,exceptions =  
disability or dea? ( *ild ,if ! *ild    
becomes disabl$ )9 ! mean+ ( section    
#gb7m77#g7 or dies--  7,a7 subsection   
7f77#d77;,a7 %all n apply to any        

subsequ5t paym5t or di/ribution1 &  7,b7
 ! taxpay] may rollov] ! am\nt 9 su*    
acc\nt to any heal? sav+s acc\nt ( !    
taxpay] or gr&p>5t ( ! *ild or to any   
*ild heal? sav+s acc\nt ( any o!r *ild (
 ! taxpay]4  7#g7 ,gu>dians ,any legal  
gu>dian ( a *ild %all be treat$ z ! p>5t
 ( su* *ild = purposes ( ?is section4   
7#h7 ,regulations ,! ,secret>y %all     
prescribe su* regulations z may be      
necess>y to c>ry out ! purposes ( ?is   
subsection1 includ+ rules = det]m9+     
application ( ?is subsection 9 ! case ( 
legal gu>dians & 9 ! case ( p>5ts ( a   
*ild :o file sep>ately1 are sep>at$1 or 
are n m>ri$4  4  7b7 ,coord9ation )     
means-,te/$ programs ,am\nts 9 a *ild   
heal? sav+s acc\nt %all n be tak5 into  
acc\nt 9 det]m9+ res\rces = purposes (  
title ,,xix ( ! ,social ,security ,act4 
7c7 ,effective date ,! am5dm5ts made by 
?is section %all apply to taxable ye>s  
beg9n+ aft] ! date ( ! enactm5t ( ?is   
,act4  #c4 ,all[+ ,,hsa rollov] to *ild 
or p>5t ( acc\nt hold]  7a7 ,9 g5]al    

,subp>agraph 7,a7 ( section #bbc7;f77#h7
 ( ! ,int]nal ,rev5ue ,code ( #aihf is  
am5d$--  7#a7 by ins]t+ *ild1 p>5t1 or  
gr&p>5t aft] surviv+ sp\se1  7#b7 by    
ins]t+ *ild1 p>5t1 or gr&p>5t1 z ! case 
may be1 aft] ! sp\se1  7#c7 by ins]t+ 1 
*ild1 p>5t1 or gr&p>5t aft] sp\se 9 !   
head+ !re(1 &  7#d7 by add+ at ! end !  
foll[+3 ,9 ! case ( a *ild :o acquires  
su* b5efici>y's int]e/ & ) respect to   
:om a d$uction "u section #aea is       
all[able to ano!r taxpay] = a taxable   
ye> beg9n+ 9 ! cal5d> ye> 9 :i* su*     
individual's taxable ye> beg9s1 su*     
heal? sav+s acc\nt %all be treat$ z a   
*ild heal? sav+s acc\nt ( ! *ild44  7b7 
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s      
beg9n+ aft] ! date ( ! enactm5t ( ?is   
,act4  #d4 ,maximum contribution limit  
to ,,hsa increas$ to am\nt ( d$uctible &
 out-(-pocket limitation  7a7           
,self-,only cov]age ,subp>agraph 7,a7 ( 
section #bbc7;b77#b7 ( ! ,int]nal       
,rev5ue ,code ( #aihf is am5d$ by /rik+ 

#b1bej & ins]t+ ! am\nt 9 effect "u     
subsection 7c77#b77;,a77ii77,i74  7b7   
,family cov]age ,subp>agraph 7,b7 (     
section #bbc7;b77#b7 ( su* ,code is     
am5d$ by /rik+ #d1ejj & ins]t+ ! am\nt 9
 effect "u subsection                   
7c77#b77;,a77ii77,,ii74  7c7 ,effective 
date ,! am5dm5ts made by ?is section    
%all apply to taxable ye>s beg9n+ aft] !
 date ( ! enactm5t ( ?is ,act4  #e4     
,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 ( ! ,int]nal ,rev5ue ,code (   
#aihf 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 o!rwise includible 9 
gross = purposes ( subp>agraph 7,a71 !  
aggregate am\nt di/ribut$ f an          
individual retirem5t plan %all be treat$
 z includible 9 gross income to ! ext5t 
t su* am\nt does n exce$ ! aggregate    
am\nt :i* w\ld h be5 s includible if all
 am\nts f all individual retirem5t plans
 7 di/ribut$4 ,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 a 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 o!rwise includible 9 gross =   
purposes ( p>agraph 7#a71 ! aggregate   
am\nt di/ribut$ f an individual         
retirem5t plan %all be treat$ z         
includible 9 gross income to ! ext5t t  
su* am\nt does n exce$ ! aggregate am\nt
 :i* w\ld h be5 s includible if all     
am\nts f all individual retirem5t plans 
7 di/ribut$4 ,prop] adju/m5ts %all be   
made 9 apply+ section #gb to o!r        
di/ributions 9 su* taxable ye> &        
subsequ5t taxable ye>s4  7#d7 ,eligible 
retirem5t plan ,= purposes ( ?is        
subsection1 ! t]m eligible retirem5t    
plan has ! mean+ giv5 su* t]m by        
subsection 7c77#h77;,b7 7det]m9$ )\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 ,act4    
#f4 ,equival5t bankruptcy protections = 
heal? sav+s acc\nts z retirem5t funds   
7a7 ,9 g5]al ,section #ebb ( title #aa1 
,unit$ ,/ates ,code1 is am5d$ by add+ at
 ! end ! foll[+ new subsection3  7r7 ,= 
purposes ( ?is section1 any heal? sav+s 
acc\nt 7z describ$ 9 section #bbc ( !   
,int]nal ,rev5ue ,code ( #aihf7 %all be 
treat$ 9 ! same mann] z an individual   
retirem5t acc\nt describ$ 9 section #djh
 ( su* ,code4  4  7b7 ,effective date ,!
 am5dm5t made by ?is section %all apply 

to cases comm5c+ "u title #aa1 ,unit$   
,/ates ,code1 aft] ! date ( ! enactm5t (
 ?is ,act4  #g4 ,all[ance ( silv] &     
bronze plans 9 connection ) heal? sav+s 
acc\nts  7a7 ,9 g5]al ,section #bbc ( ! 
,int]nal ,rev5ue ,code ( #aihf is       
am5d$--  7#a7 by /rik+ a high d$uctible 
heal? plan ea* place x appe>s & ins]t+  
an ,,hsa compatible heal? plan1  7#b7 by
 /rik+ high d$uctible heal? plan 9      
subsection 7b77#h77;,a77ii7 & ins]t+    
,,hsa compatible heal? plan1 &  7#c7 by 
/rik+ ! high d$uctible heal? plan 9     
subsection 7c77#a77;,a77ii77,,ii7 &     
ins]t+ ! ,,hsa compatible heal? plan4   
7b7 ,,hsa compatible heal? plan def9$   
,p>agraph 7#b7 ( section #bbc7;c7 ( su* 
,code is am5d$ by r$esignat+            
subp>agraphs 7,a71 7,b71 7,c71 & 7,d7 z 
subp>agraphs 7,b71 7,c71 7,d71 & 7,e7 & 
by ins]t+ be=e subp>agraph 7,b71 z s    
r$esignat$1 ! foll[+ new subp>agraph3   
7,a7 ,9 g5]al ,! t]m ,,hsa compatible   
heal? plan means--  7i7 any high        
d$uctible heal? plan1  7ii7 any plan    

describ$ 9 section #acjb7;e7 ( ! ,pati5t
 ,protection & ,af=dable ,c>e ,act      
7relat+ to cata/rophic plan71 or  7iii7 
any silv] or bronze plan :i* 0 enroll$ 9
 ?r\gh an ,ex*ange e/abli%$ "u section  
#acaa ( ! ,pati5t ,protection &         
,af=dable ,c>e ,act4  4  7c7 ,cl]ical   
am5dm5ts ,section #bbc ( su* ,code is   
am5d$--  7#a7 by /rik+ ,9 g5]al 9 !     
head+ = subsection 7c77#b77;,b71 z      
r$esignat$ by subsection 7b7 ( ?is ,act1
 & ins]t+ ,high d$uctible heal? plan1   
7#b7 by /rik+ high d$uctible heal? plan 
9 ! head+ = subsection 7b77#h77;,b7 &   
ins]t+ hsa compatible heal? plan1 &     
7#c7 by /rik+ ,high d$uctible heal? plan
 9 ! head+ = subsection 7c77#b7 & ins]t+
 ,,hsa compatible heal? plan4  7d7      
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjad4  #h4   
,id5tification ( ,,hsa compatible plans 
,section #aajc7;b7 ( ! ,pati5t          
,protection & ,af=dable ,c>e ,act 7#db  
,u4,s4,c4 #ahjjc7;b77 is am5d$ by add+  

at ! end ! foll[+ new p>agraph3  7#c7   
,id5tification ( ,,hsa compatible plans 
,beg9n+ = plan ye> #bjae1 ! =mat        
describ$ 9 p>agraph 7#a7 %all require t 
in=mation on a cov]age option describ$ 9
 subsection 7a77#b7 t is an ,,hsa       
compatible heal? plan 7z def9$ 9 section
 #bbc7;c77#b7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf7 id5tifies su* plan z a plan t 
satisfies ! requirem5t ( section        
#bbc7;c77#a77;,a77i7 ( su* ,code4  4