,i  #aac? ,,congress  #b;d ,session  ,h4
 ,r4 #edfe  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,septemb] #ae1 #bjad  
,mr4 ,b]a ( ,cali=nia introduc$ ! foll[+
 bill2 :i* 0 ref]r$ to ! ,committee on  
,ways & ,means  ,a ,,bill  ,to am5d !   
,int]nal ,rev5ue ,code ( #aihf to exp&  
heal? sav+s acc\nts4  #a4 ,%ort title   
,?is ,act may be cit$ z ! ,middle ,class
 ,family ,sav+s ,act ( #bjad4  #b4      
,heal? sav+s acc\nts  7a7 ,increase 9   
maximum d$uctible am\nts ,section       
#bbc7;b77#b7 ( ! ,int]nal ,rev5ue ,code 
( #aihf is am5d$--  7#a7 9 subp>agraph  
7,a7 by /rik+ #b1bej & ins]t+ ! am\nt 9 
effect "u subsection                    
7c77#b77;,a77ii77,i7 = ! taxable ye>1 & 
7#b7 9 subp>agraph 7,b7 by /rik+ #d1ejj 
& ins]t+ ! am\nt 9 effect "u subsection 
7c77#b77;,a77ii77,,ii7 = ! taxable ye>4 
7b7 ,con=m+ am5dm5ts to ,,cola ,section 
#bbc7;g77#a7 ( ! ,int]nal ,rev5ue ,code 
( #aihf is am5d$--  7#a7 by /rik+       
subsections 7b77#b7 & bo? places x      
appe>s & ins]t+ subsection1 &  7#b7 9 ! 

fir/ s5t5ce by /rik+ sub/itut+ = & all t
 foll[s & ins]t+ sub/itut+ cal5d> ye>   
#bjjc = cal5d> ye> #aiib 9 subp>agraph  
7,b7 !re(44  7c7 ,m$ical exp5ses ( "y   
adult *ildr5 ,! fir/ s5t5ce ( section   
#bbc7;d77#b77;,a7 ( ! ,int]nal ,rev5ue  
,code ( #aihf is am5d$ by ins]t+ & any  
*ild 7z def9$ 9 section #aeb7;f77#a77 ( 
su* individual :o z ( ! end ( ! taxable 
ye> has n atta9$ age #bg4  7d7          
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjad4