,,ib  ,union ,cal5d> ,no4 #def  #aac?   
,,congress  #b;d ,session  ,h4 ,r4 #fdg 
,report ,no4 #aac-fad1 ,"p ,i  ,,9 ,,!  
,,h\se ,,( ,,repres5tatives  ,febru>y   
#ac1 #bjac ,mr4 ,cr5%aw 7= himself1 ,mr4
 ,van ,holl51 ,mrs4 ,mc,morris ,rodg]s1 
,mr4 ,sessions1 ,mr4 ,runyan1 ,mr4      
,mica1 ,ms4 ,tsongas1 ,mr4 ,c(fman1 ,mr4
 ,roe ( ,t5nessee1 ,mr4 ,coop]1 ,mr4    
,moran1 ,mr4 ,h>p]1 ,mr4 ,connolly1 ,mr4
 ,s>banes1 ,ms4 ,cl>ke1 ,mr4 ,l>s5 (    
,wa%+ton1 ,mr4 ,g]la*1 ,mr4 ,l>son (    
,connecticut1 ,mr4 ,c>son ( ,indiana1   
,mr4 ,tonko1 ,mr4 ,cicill9e1 ,mr4 ,ryan 
( ,ohio1 ,mr4 ,"y ( ,florida1 ,mr4      
,holt1 ,mrs4 ,capps1 ,mr4 ,ba*us1 ,mr4  
,mc,govern1 ,ms4 ,bonamici1 ,mr4        
,ma!son1 ,mr4 ,mill] ( ,florida1 ,mr4   
,nunnelee1 ,mr4 ,/iv]s1 ,mr4 ,womack1   
,ms4 ,h]r]a ,beutl]1 ,mr4 ,johnson (    
,ohio1 ,mrs4 ,davis ( ,cali=nia1 ,mr4   
,c\rtney1 ,mr4 ,k+ ( ,new ,york1 ,mrs4  
,h>tzl]1 ,mr4 ,mc,kinley1 ,mr4 ,smi? (  
,new ,j]sey1 ,mr4 ,vela1 ,mr4 ,wolf1    
,mrs4 ,capito1 ,mr4 ,y>mu?1 ,ms4        

,br[nley ( ,cali=nia1 ,mr4 ,yod]1 ,mr4  
,rooney1 ,mr4 ,m>*ant1 ,mrs4 ,brooks (  
,indiana1 ,ms4 ,norton1 ,mrs4 ,ba*mann1 
,mr4 ,honda1 ,mr4 ,meehan1 ,mr4 ,b5i%ek1
 ,mr4 ,poe ( ,texas1 ,mr4 ,wel*1 ,mr4   
,walb]g1 & ,mr4 ,deut*7 introduc$ !     
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means1 & 9       
addition to ! ,committee on ,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$    
,novemb] #ab1 #bjad ,additional         
sponsors3 ,ms4 ,ros-,leht951 ,mr4 ,ha/+s
 ( ,florida1 ,mr4 ,mead[s1 ,mr4 ,s*iff1 
,mr4 ,capuano1 ,ms4 ,duckwor?1 ,mr4     
,web/] ( ,florida1 ,mr4 ,keat+1 ,mr4    
,b>letta1 ,mr4 ,himes1 ,mr4 ,langev91   
,mr4 ,payne1 ,mr4 ,diaz-,bal>t1 ,mr4    
,hanna1 ,ms4 ,p+ree ( ,ma9e1 ,mr4       
,posey1 ,mr4 ,brady ( ,p5nsylvania1 ,mr4
 ,clay1 ,mr4 ,loebsack1 ,mr4 ,m>key1    
,mrs4 ,roby1 ,ms4 ,de,lauro1 ,mr4 ,price
 ( ,nor? ,c>ol9a1 ,mr4 ,mi*aud1 ,mr4    

,coh51 ,mr4 ,lip9ski1 ,mr4 ,k5n$y1 ,ms4 
,br[n ( ,florida1 ,mr4 ,ca/ro ( ,texas1 
,ms4 ,eddie ,b]nice ,johnson ( ,texas1  
,mr4 ,mess]1 ,mr4 ,w5/rup1 ,mr4 ,c>ney1 
,mr4 ,mc,caul1 ,mr4 ,pe>ce1 ,mr4        
,gallego1 ,mr4 ,crd5as1 ,mr4 ,buc%on1   
,mr4 ,yoho1 ,ms4 ,l(gr51 ,mrs4          
,mc,carthy ( ,new ,york1 ,mr4 ,massie1  
,mr4 ,al ,gre5 ( ,texas1 ,mr4 ,b>b]1    
,mr4 ,*abot1 ,mr4 ,pocan1 ,mr4 ,g>dn]1  
,mr4 ,ti]ney1 ,mr4 ,o',r\rke1 ,mr4      
,culb]son1 ,ms4 ,ca/or ( ,florida1 ,mr4 
,graves ( ,miss\ri1 ,mr4 ,veasey1 ,mr4  
,hall1 ,ms4 ,wass]man ,s*ultz1 ,mr4     
,craw=d1 ,mr4 ,delaney1 ,mrs4           
,blackburn1 ,mr4 ,"y ( ,alaska1 ,mr4    
,turn]1 ,mr4 ,ri*mond1 ,mr4 ,lyn*1 ,mr4 
,cole1 ,mr4 ,l[5?al1 ,mr4 ,?ompson (    
,cali=nia1 ,mr4 ,goodlatte1 ,mr4 ,wilson
 ( ,s\? ,c>ol9a1 ,mr4 ,kl9e1 ,mrs4      
,noem1 ,mr4 ,&rews1 ,mr4 ,fitzpatrick1  
,mr4 ,/utzman1 ,mr4 ,f9*]1 ,mr4         
,b5tivolio1 ,ms4 ,moore1 ,ms4 ,s*ak[sky1
 ,mr4 ,rupp]sb]g]1 ,mr4 ,hultgr51 ,ms4  
,e/y1 ,mr4 ,butt]field1 ,mr4 ,latta1    

,mr4 ,calv]t1 ,mr4 ,cumm+s1 ,mr4        
,rahall1 ,mr4 ,gibson1 ,mr4 ,rog]s (    
,alabama1 ,ms4 ,ku/]1 ,mr4 ,braley (    
,i[a1 ,mr4 ,luetkemey]1 ,ms4 ,del,bene1 
,mr4 ,pet]s ( ,mi*igan1 ,mr4 ,p]lmutt]1 
,mr4 ,duffy1 ,mr4 ,murphy (             
,p5nsylvania1 ,ms4 ,frankel ( ,florida1 
,mr4 ,s*neid]1 ,mr4 ,cotton1 ,mr4 ,rog]s
 ( ,k5tucky1 ,ms4 ,%ea-,port]1 ,mr4     
,ribble1 ,mrs4 ,l[ey1 ,mr4 ,gibbs1 ,ms4 
,mc,collum1 ,mr4 ,pallone1 ,mr4 ,b5 ,ray
 ,lujn ( ,new ,mexico1 ,mr4 ,pauls51    
,mrs4 ,beatty1 ,mr4 ,bonn]1 ,mr4 ,sires1
 ,mr4 ,rodney ,davis ( ,ill9ois1 ,mr4   
,huiz5ga ( ,mi*igan1 ,mr4 ,cuell>1 ,mr4 
,salmon1 ,ms4 ,edw>ds1 ,mr4 ,cassidy1   
,mr4 ,s\!rl&1 ,mr4 ,walz1 ,mr4 ,nadl]1  
,mr4 ,doyle1 ,mr4 ,blum5au]1 ,mrs4      
,c>olyn ,b4 ,maloney ( ,new ,york1 ,ms4 
,spei]1 ,mr4 ,doggett1 ,ms4 ,mi*elle    
,lujan ,gri%am ( ,new ,mexico1 ,mr4     
,s*ock1 ,ms4 ,roybal-,all>d1 ,mr4       
,bilirakis1 ,mr4 ,la?am1 ,mr4 ,wittman1 
,mr4 ,de,fazio1 ,mr4 ,griff9 (          
,arkansas1 ,mrs4 ,ellm]s1 ,mr4 ,ro?fus1 

,mr4 ,s5s5br5n]1 ,ms4 ,wat]s1 ,ms4      
,kaptur1 ,mr4 ,?ompson ( ,p5nsylvania1  
,mr4 ,jones1 ,mr4 ,lance1 ,mr4          
,mc,intyre1 ,mr4 ,=bes1 ,mr4 ,ow5s1 ,mr4
 ,amodei1 ,mr4 ,b>r1 ,ms4 ,titus1 ,mr4  
,palazzo1 ,mr4 ,griffi? ( ,virg9ia1 ,mr4
 ,s*weik]t1 ,ms4 ,wilson ( ,florida1    
,mr4 ,david ,scott ( ,georgia1 ,mr4     
,rokita1 ,mr4 ,nug5t1 ,mr4 ,polis1 ,mr4 
,ross1 ,mr4 ,rigell1 ,mr4 ,wald51 ,mr4  
,d5t1 ,mr4 ,grayson1 ,mr4 ,la,malfa1    
,mr4 ,bi%op ( ,utah1 ,mr4 ,bu*anan1 ,mr4
 ,bi%op ( ,georgia1 ,mrs4 ,kirkpatrick1 
,mr4 ,c>t]1 ,ms4 ,sewell ( ,alabama1    
,mr4 ,:itfield1 ,mr4 ,smi? ( ,texas1    
,mr4 ,hold+1 ,mr4 ,=t5b]ry1 ,mr4        
,neugebau]1 ,mr4 ,simpson1 ,mr4 ,t]ry1  
,mr4 ,de,santis1 ,mr4 ,radel1 ,mr4      
,pitt5g]1 ,mr4 ,f>5?old1 ,mr4 ,pascrell1
 ,mrs4 ,mill] ( ,mi*igan1 ,mr4 ,johnson 
( ,georgia1 ,ms4 ,fudge1 ,mr4           
,mc,dermott1 ,mr4 ,neal1 ,ms4 ,grang]1  
,mr4 ,bi%op ( ,new ,york1 ,mr4 ,franks (
 ,arizona1 ,mr4 ,cleav]1 ,mr4 ,meeks1   
,mr4 ,lewis1 ,mr4 ,joyce1 ,mr4 ,coble1  

,mr4 ,visclosky1 ,mr4 ,hors=d1 ,mr4     
,f>r1 ,mr4 ,v>gas1 ,ms4 ,lee (          
,cali=nia1 ,mr4 ,cram]1 ,mr4 ,k9z+] (   
,ill9ois1 ,mr4 ,pet]son1 ,ms4 ,e%oo1    
,mr4 ,pet]s ( ,cali=nia1 ,mr4 ,nunes1   
,mr4 ,maffei1 ,mr4 ,b]a ( ,cali=nia1    
,mr4 ,huffman1 ,ms4 ,l9da ,t4 ,sn*ez (  
,cali=nia1 ,ms4 ,s9ema1 ,mr4 ,rice (    
,s\? ,c>ol9a1 ,mr4 ,ellison1 ,mr4       
,murphy ( ,florida1 ,mr4 ,cook1 ,mr4    
,jeffries1 ,ms4 ,hahn1 ,mr4 ,nolan1 ,mr4
 ,takano1 ,mr4 ,ruiz1 ,mr4 ,s*rad]1 ,mr4
 ,gu?rie1 ,mr4 ,hudson1 ,mr4 ,long1 ,mr4
 ,tipton1 ,mr4 ,engel1 ,ms4 ,bass1 ,mr4 
,g>cia1 ,mr4 ,eny>t1 ,mr4 ,%]man1 ,mr4  
,s]rano1 ,mr4 ,olson1 ,mr4 ,jordan1 ,mr4
 ,heck ( ,nevada1 ,mrs4 ,walorski1 ,mr4 
,br\n ( ,georgia1 ,mr4 ,g+rey (         
,georgia1 ,mr4 ,royce1 ,mr4 ,mc,henry1  
,mr4 ,conaway1 ,mr4 ,cony]s1 ,mrs4      
,wagn]1 ,mr4 ,flem+1 ,mr4 ,grimm1 ,mr4  
,/ockman1 ,mr4 ,israel1 ,mr4 ,lo,biondo1
 ,mr4 ,h9ojosa1 ,mr4 ,mulvaney1 ,mr4    
,au/9 ,scott ( ,georgia1 ,mr4 ,coll9s ( 
,georgia1 ,ms4 ,jackson ,lee1 ,mr4      

,da9es1 ,mrs4 ,napolitano1 ,mr4         
,burgess1 ,mr4 ,?ornb]ry1 ,mr4 ,%imkus1 
,mr4 ,g5e ,gre5 ( ,texas1 ,mr4          
,mc,nerney1 ,mr4 ,g>am5di1 ,mr4 ,hurt1  
,mr4 ,heck ( ,wa%+ton1 ,mr4 ,c>twright1 
,ms4 ,*u1 ,mr4 ,kildee1 ,mr4 ,we/morel&1
 ,mr4 ,kilm]1 ,mrs4 ,bu/os1 ,mr4 ,k9d1  
,mrs4 ,negrete ,mc,leod1 ,ms4 ,loretta  
,san*ez ( ,cali=nia1 ,mr4 ,pompeo1 ,mr4 
,m>9o1 ,ms4 ,matsui1 ,ms4 ,s*w>tz1 ,mr4 
,cr[ley1 ,mr4 ,swalwell ( ,cali=nia1    
,ms4 ,m5g1 ,mr4 ,sean ,patrick ,maloney 
( ,new ,york1 ,ms4 ,velzquez1 ,mr4      
,valadao1 ,mr4 ,co/a1 ,mr4 ,ha/+s (     
,wa%+ton1 ,ms4 ,cl>k ( ,massa*usetts1   
,mr4 ,ru%1 ,ms4 ,j5k9s1 ,mr4 ,danny ,k4 
,davis ( ,ill9ois1 ,mr4 ,mc,allister1   
,mr4 ,roskam1 ,mr4 ,higg9s1 ,mr4        
,scalise1 ,mr4 ,gutirrez1 ,mr4 ,byrne1  
,mr4 ,sam ,johnson ( ,texas1 ,mr4       
,quigley1 ,mr4 ,kelly ( ,p5nsylvania1   
,mr4 ,rei*]t1 ,mrs4 ,black1 ,mr4 ,"y (  
,indiana1 ,mr4 ,pi]luisi1 ,mr4 ,hunt]1  
,mr4 ,des,jarlais1 ,mr4 ,tib]i1 ,mr4    
,frel+huys51 ,ms4 ,gabb>d1 ,mr4 ,h5s>l+1

 ,ms4 ,slaught]1 ,mr4 ,r5acci1 ,mr4     
,gos>1 ,mr4 ,rangel1 ,mr4 ,flores1 ,mr4 
,fattah1 ,mr4 ,h>ris1 ,mr4 ,duncan (    
,t5nessee1 ,mr4 ,upton1 ,mr4 ,sablan1   
,mr4 ,mc,keon1 ,mr4 ,williams1 ,mr4     
,d5ham1 ,mr4 ,fleis*mann1 ,mr4 ,brady ( 
,texas1 ,mr4 ,price ( ,georgia1 ,mr4    
,mc,clintock1 ,mr4 ,b>ton1 ,mr4 ,re$1   
,mr4 ,jolly1 & ,mr4 ,b\/any  ,novemb]   
#ab1 #bjad ,report$ f ! ,committee on   
,ways & ,means ) an am5dm5t ,/rike out  
all aft] ! enact+ clause & ins]t ! "p   
pr9t$ 9 italic  ,novemb] #ab1 #bjad ,!  
,committee on ,en]gy & ,comm]ce dis*>g$2
 committ$ to ! ,committee ( ! ,:ole     
,h\se on ! ,/ate ( ! ,union & ord]$ to  
be pr9t$ ,= text ( introduc$ bill1 see  
copy ( bill z introduc$ on ,febru>y #ac1
 #bjac  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to provide = ! tax
 treatm5t ( ,,able acc\nts e/abli%$ "u  
,/ate programs = ! c>e ( family memb]s )
 disabilities1 & = o!r purposes4  #a4   
,%ort title ,?is ,act may be cit$ z !   
,a*iev+ a ,bett] ,life ,exp]i5ce ,act ( 

#bjad or ! ,,able ,act ( #bjad4  #b4    
,purposes ,! purposes ( ?is ,act are z  
foll[s3  7#a7 ,to enc\rage & assi/      
individuals & families 9 sav+ private   
funds = ! purpose ( support+ individuals
 ) disabilities to ma9ta9 heal?1        
indep5d5ce1 & quality ( life4  7#b7 ,to 
provide secure fund+ = disability-relat$
 exp5ses on behalf ( designat$          
b5efici>ies ) disabilities t w          
supplem5t1 b n supplant1 b5efits provid$
 ?r\gh private insurance1 ! ,m$icaid    
program "u title ,,xix ( ! ,social      
,security ,act1 ! supplem5tal security  
income program "u title ,,xvi ( su*     
,act1 ! b5efici>y's employm5t1 & o!r    
s\rces4  #c4 ,qualifi$ ,,able programs  
7a7 ,9 g5]al ,sub*apt] ,f ( *apt] #a ( !
 ,int]nal ,rev5ue ,code ( #aihf is am5d$
 by ins]t+ aft] section #ebi ! foll[+   
new section3  #ebi;,a4 ,qualifi$ ,,able 
programs  7a7 ,g5]al rule ,a qualifi$   
,,able program %all be exempt f taxation
 "u ?is subtitle4 ,not)/&+ ! prec$+     
s5t5ce1 su* program %all be subject to !

 taxes impos$ by section #eaa 7relat+ to
 imposition ( tax on unrelat$ bus9ess   
income ( *>itable organizations74  7b7  
,qualifi$ ,,able program ,= purposes (  
?is section--  7#a7 ,9 g5]al ,! t]m     
qualifi$ ,,able program means a program 
e/abli%$ & ma9ta9$ by a ,/ate1 or ag5cy 
or in/rum5tality !re(--  7,a7 "u :i* a  
p]son may make contributions = a taxable
 ye>1 = ! b5efit ( an individual :o is  
an eligible individual = su* taxable    
ye>1 to an ,,able acc\nt :i* is e/abli%$
 = ! purpose ( meet+ ! qualifi$         
disability exp5ses ( ! designat$        
b5efici>y ( ! acc\nt1  7,b7 :i* limits a
 designat$ b5efici>y to #a ,,able acc\nt
 = purposes ( ?is section1  7,c7 :i*    
all[s = ! e/abli%m5t ( an ,,able acc\nt 
only = a b5efici>y :o is a resid5t ( su*
 ,/ate or a resid5t ( a contract+ ,/ate1
 &  7,d7 :i* meets ! o!r requirem5ts (  
?is section4  7#b7 ,ca% contributions ,a
 program %all n be treat$ z a qualifi$  
,,able program unless x provides t no   
contribution w be accept$--  7,a7 unless

 x is 9 ca%1 or  7,b7 except 9 ! case ( 
contributions "u subsection             
7c77#a77;,c71 if su* contribution to an 
,,able acc\nt w\ld result 9 aggregate   
contributions f all contributors to !   
,,able acc\nt = ! taxable ye> exce$+ !  
am\nt 9 effect "u section #bejc7;b7 = ! 
cal5d> ye> 9 :i* ! taxable ye> beg9s4   
,= purposes ( ?is p>agraph1 rules simil>
 to ! rules ( section #djh7;d77#d7      
7det]m9$ )\t reg>d to subp>agraph 7,b7  
!re(7 %all apply4  7#c7 ,sep>ate acc\nt+
 ,a program %all n be treat$ z a        
qualifi$ ,,able program unless x        
provides sep>ate acc\nt+ = ea* designat$
 b5efici>y4  7#d7 ,no inve/m5t direction
 ,a program %all n be treat$ z a        
qualifi$ ,,able program unless x        
provides t any contributor to1 or       
designat$ b5efici>y "u1 su* program may 
n directly or indirectly direct !       
inve/m5t ( any contributions to !       
program 7or any e>n+s !reon74  7#e7 ,no 
pl$g+ ( int]e/ z security ,a program    
%all n be treat$ z a qualifi$ ,,able    

program if x all[s any int]e/ 9 !       
program or any portion !re( to be us$ z 
security = a loan4  7#f7 ,prohibition on
 excess contributions ,a program %all n 
be treat$ z a qualifi$ ,,able program   
unless x provides adequate safegu>ds to 
prev5t aggregate contributions on behalf
 ( a designat$ b5efici>y 9 excess ( !   
limit e/abli%$ by ! ,/ate "u section    
#ebi7;b77#f74 ,= purposes ( ! prec$+    
s5t5ce1 aggregate contributions include 
contributions "u any prior qualifi$     
,,able program ( any ,/ate or ag5cy or  
in/rum5tality !re(4  7c7 ,tax treatm5t  
7#a7 ,di/ributions  7,a7 ,9 g5]al ,any  
di/ribution "u a qualifi$ ,,able program
 %all be includible 9 ! gross income ( !
 di/ributee 9 ! mann] z provid$ "u      
section #gb to ! ext5t n exclud$ f gross
 income "u any o!r provision ( ?is      
*apt]4  7,b7 ,di/ributions = qualifi$   
disability exp5ses ,= purposes ( ?is    
p>agraph1 if di/ributions f a qualifi$  
,,able program--  7i7 d n exce$ !       
qualifi$ disability exp5ses ( !         

designat$ b5efici>y1 no am\nt %all be   
includible 9 gross income1 &  7ii7 9 any
 o!r case1 ! am\nt o!rwise includible 9 
gross income %all be r$uc$ by an am\nt  
:i* be>s ! same ratio to su* am\nt z su*
 exp5ses be> to su* di/ributions4  7,c7 
,*ange 9 b5efici>ies or programs  7i7   
,rollov]s f ,,able acc\nts ,subp>agraph 
7,a7 %all n apply to any am\nt paid or  
di/ribut$ f an ,,able acc\nt to ! ext5t 
t ! am\nt receiv$ is paid1 n lat] ?an ! 
#fj? day aft] ! date ( su* paym5t or    
di/ribution1 into ano!r ,,able acc\nt = 
! b5efit ( ! same b5efici>y or an       
eligible individual :o is a family memb]
 ( ! b5efici>y4  7ii7 ,*ange 9 designat$
 b5efici>ies ,any *ange 9 ! designat$   
b5efici>y ( an int]e/ 9 a qualifi$      
,,able program dur+ a taxable ye> %all n
 be treat$ z a di/ribution = purposes ( 
subp>agraph 7,a7 if ! new b5efici>y is  
an eligible individual = su* taxable ye>
 & a memb] ( ! family ( ! =m] b5efici>y4
  7iii7 ,limitation on c]ta9 rollov]s   
,clause 7i7 %all n apply to any transf] 

if su* transf] occurs )9 #ab mon?s f !  
date ( a previ\s transf] to any qualifi$
 ,,able program = ! b5efit ( ! designat$
 b5efici>y4  7,d7 ,op]at+ rules ,=      
purposes ( apply+ section #gb--  7i7    
except to ! ext5t provid$ by !          
,secret>y1 all di/ributions dur+ a      
taxable ye> %all be treat$ z "o         
di/ribution1 &  7ii7 except to ! ext5t  
provid$ by ! ,secret>y1 ! value ( !     
contract1 income on ! contract1 &       
inve/m5t 9 ! contract %all be comput$ z 
( ! close ( ! cal5d> ye> 9 :i* ! taxable
 ye> beg9s4  7#b7 ,gift tax rules ,=    
purposes ( *apt]s #ab & #ac--  7,a7     
,contributions ,any contribution to a   
qualifi$ ,,able program on behalf ( any 
designat$ b5efici>y--  7i7 %all be      
treat$ z a complet$ gift to su*         
b5efici>y :i* is n a future int]e/ 9    
prop]ty1 &  7ii7 %all n be treat$ z a   
qualifi$ transf] "u section #bejc7;e74  
7,b7 ,treatm5t ( di/ributions ,except z 
provid$ 9 subp>agraph 7,c71 9 no ev5t   
%all a di/ribution f a qualifi$ ,,able  

program be treat$ z a taxable gift4     
7,c7 ,treatm5t ( designation ( new      
b5efici>y ,! taxes impos$ by *apt]s #ab 
& #ac %all apply to a transf] by reason 
( a *ange 9 ! designat$ b5efici>y "u !  
program 7or a contribution "u p>agraph  
7#a77;,c7 to ! ,,able acc\nt ( a new    
b5efici>y7 dur+ any taxable ye> unless1 
z ( ! beg9n+ ( su* taxable ye>1 ! new   
b5efici>y is bo? an eligible individual 
= su* taxable ye> & a memb] ( ! family (
 ! =m] b5efici>y4  7#c7 ,additional tax 
= di/ributions n us$ = disability       
exp5ses  7,a7 ,9 g5]al ,! tax impos$ by 
?is *apt] = any taxable ye> on any      
taxpay] :o receives a di/ribution f a   
qualifi$ ,,able program :i* is          
includible 9 gross income %all be       
increas$ by #aj p]c5t ( ! am\nt :i* is s
 includible4  7,b7 ,exception           
,subp>agraph 7,a7 %all n apply if !     
paym5t or di/ribution is made to a      
b5efici>y 7or to ! e/ate ( ! designat$  
b5efici>y7 on or aft] ! dea? ( !        
designat$ b5efici>y4  7,c7              

,contributions return$ be=e c]ta9 date  
,subp>agraph 7,a7 %all n apply to !     
di/ribution ( any contribution made dur+
 a taxable ye> on behalf ( ! designat$  
b5efici>y if--  7i7 su* di/ribution is  
receiv$ on or be=e ! day prescrib$ by   
law 7includ+ ext5sions ( "t7 = fil+ su* 
designat$ b5efici>y's return = su*      
taxable ye>1 &  7ii7 su* di/ribution is 
accompani$ by ! am\nt ( net income      
attributable to su* excess contribution4
  ,any net income describ$ 9 clause 7ii7
 %all be includ$ 9 gross income = !     
taxable ye> 9 :i* su* excess            
contribution 0 made4  7#d7 ,loss (      
,,able acc\nt treatm5t ,if1 dur+ any    
taxable ye> ( an eligible individual =  
^: b5efit any ,,able acc\nt is e/abli%$1
 m ?an #a ,,able acc\nt = ! b5efit ( !  
eligible individual exi/s at ! same "t1 
ea* su* ,,able acc\nt o!r ?an ! e>lie/  
e/abli%$ ,,able acc\nt %all n be treat$ 
z an ,,able acc\nt z ( ! fir/ day ( su* 
taxable ye>4  7d7 ,reports  7#a7 ,9     
g5]al ,ea* (fic] or employee hav+       

control ( ! qualifi$ ,,able program or  
_! designee %all make su* reports reg>d+
 su* program to ! ,secret>y & to        
designat$ b5efici>ies ) respect to      
contributions1 di/ributions1 ! return ( 
excess contributions1 & su* o!r matt]s z
 ! ,secret>y may require4  7#b7 ,c]ta9  
aggregat$ in=mation ,= rese>* purposes1 
! ,secret>y %all make available to !    
public reports conta9+ aggregate        
in=mation1 by diagnosis & o!r relevant  
*>act]i/ics1 on contributions &         
di/ributions f ! qualifi$ ,,able        
program4 ,9 c>ry+ out ! prec$+ s5t5ce an
 item may n be made available to !      
public if su* item c be associat$ )1 or 
o!rwise id5tify1 directly or indirectly1
 a p>ticul> individual4  7#c7 ,notice ( 
e/abli%m5t ( ,,able acc\nt ,! tru/ee (  
an ,,able acc\nt %all submit a notice to
 ! ,secret>y ^u ! e/abli%m5t ( ! ,,able 
acc\nt4 ,su* notice %all conta9 ! "n &  
,/ate ( resid5ce ( ! b5efici>y & su* o!r
 in=mation z ! ,secret>y may require4   
7#d7 ,electronic di/ribution /atem5ts ,=

 purposes ( section #d ( ! ,a*iev+ a    
,bett] ,life ,exp]i5ce ,act ( #bjad1    
,/ates %all submit electronically on a  
mon?ly basis to ! ,commission] ( ,social
 ,security1 9 ! mann] specifi$ by !     
,commission]1 /atem5ts on relevant      
di/ributions & acc\nt balances f all    
,,able acc\nts4  7#e7 ,requirem5ts ,!   
reports & notices requir$ by p>agraphs  
7#a71 7#b71 & 7#c7 %all be fil$ at su*  
"t & 9 su* mann] & furni%$ to su*       
individuals at su* "t & 9 su* mann] z   
may be requir$ by ! ,secret>y4  7e7 ,o!r
 def9itions & special rules ,= purposes 
( ?is section--  7#a7 ,eligible         
individual  7,a7 ,9 g5]al ,an individual
 is an eligible individual = a taxable  
ye> if dur+ su* taxable ye>--  7i7 a    
disability c]tification ) respect to su*
 individual is fil$ ) ! ,secret>y = su* 
taxable ye>1 or  7ii7 ! individual has  
be5 det]m9$ = purposes ( section #bbc or
 #afad ( ! ,social ,security ,act 7#db  
,u4,s4,c4 #dba1 #achb;c7 to meet !      
crit]ia ( subp>agraph 7,b7 = su* taxable

 ye>4  7,b7 ,crit]ia ,an individual     
meets ! crit]ia ( ?is subp>agraph = a   
taxable ye> if--  7i7 9 ! case ( an     
individual :o has n atta9$ age #ai z ( !
 close ( ! taxable ye>1 ! individual is 
ei!r bl9d 7)9 ! mean+ ( section         
#afad7;a77#b7 ( ! ,social ,security ,act
 7#db ,u4,s4,c4 #achb;c7a77#b777 or     
disabl$ )9 ! mean+ ( section            
#afad7;a77#c77;,c7 ( su* ,act 7#db      
,u4,s4,c4 #achb;c7a77#c77;,c771 or  7ii7
 ! individual--  7,i7 is ei!r bl9d 7)9 !
 mean+ ( section #afad7;a77#b7 ( su*    
,act 7#db ,u4,s4,c4 #achb;c7a77#b777 or 
disabl$ )9 ! mean+ ( section            
#afad7;a77#c77;,a7 ( su* ,act1 &  7,,ii7
 su* bl9dness or disability occurr$ be=e
 ! date on :i* ! individual atta9$ age  
#bf4  7#b7 ,disability c]tification     
7,a7 ,9 g5]al ,! t]m disability         
c]tification means1 ) respect to an     
eligible individual1 a c]tification to !
 satisfaction ( ! ,secret>y by !        
eligible individual or ! p>5t or gu>dian
 ( ! eligible individual t--  7i7 !     

individual meets ! crit]ia describ$ 9   
p>agraph 7#a77;,b71 &  7ii7 includes a  
copy ( ! individual's diagnosis relat+  
to ! individual's relevant impairm5t or 
impairm5ts1 sign$ by a physician meet+ !
 crit]ia ( section #ahfa7r77#a7 ( !     
,social ,security ,act4  7,b7           
,re/riction on use ( c]tification ,no   
inf]5ce may be drawn f a disability     
c]tification = purposes ( e/abli%+      
eligibility = b5efits "u title ,,ii1    
,,xvi1 or ,,xix ( ! ,social ,security   
,act4  7#c7 ,designat$ b5efici>y ,! t]m 
designat$ b5efici>y 9 connection ) an   
,,able acc\nt e/abli%$ "u a qualifi$    
,,able program means--  7,a7 ! eligible 
individual designat$ at ! comm5cem5t (  
p>ticipation 9 ! qualifi$ ,,able program
 z ! b5efici>y ( am\nts paid 7or to be  
paid7 to ! program1 &  7,b7 9 ! case ( a
 *ange 9 b5efici>ies describ$ 9         
subp>agraph 7,c77ii7 ( subsection       
7c77#a71 ! individual :o is ! new       
b5efici>y4  7#d7 ,memb] ( family ,! t]m 
memb] ( ! family means1 ) respect to any

 designat$ b5efici>y1 an individual :o  
be>s a relation%ip to su* b5efici>y :i* 
is describ$ 9 subp>agraph section       
#aeb7;d77#b77;,b74 ,= purposes ( !      
prec$+ s5t5ce1 a rule simil> to ! rule (
 section #aeb7;f77#a77;,b7 %all apply4  
7#e7 ,qualifi$ disability exp5ses ,! t]m
 qualifi$ disability exp5ses means any  
exp5ses relat$ to ! eligible            
individual's bl9dness or disability :i* 
are made = ! b5efit ( an eligible       
individual :o is ! designat$ b5efici>y1 
includ+ ! foll[+ exp5ses3 education1    
h\s+1 transportation1 employm5t tra9+ & 
support1 assi/ive te*nology & p]sonal   
support s]vices1 heal?1 prev5tion &     
wellness1 f9ancial managem5t &          
adm9i/rative s]vices1 legal fees1       
exp5ses = ov]sight & monitor+1 fun]al & 
burial exp5ses1 & o!r exp5ses1 :i* are  
approv$ by ! ,secret>y "u regulations & 
consi/5t ) ! purposes ( ?is section4    
7#f7 ,,able acc\nt ,! t]m ,,able acc\nt 
means an acc\nt e/abli%$ & ma9ta9$ "u a 
qualifi$ ,,able program4  7#g7          

,contract+ ,/ate ,! t]m contract+ ,/ate 
means a ,/ate )\t a qualifi$ ,,able     
program :i* has ent]$ into a contract ) 
a ,/ate ) a qualifi$ ,,able program to  
provide resid5ts ( ! contract+ ,/ate    
access to a qualifi$ ,,able program4    
7f7 ,transf] to ,/ate ,subject to any   
out/&+ paym5ts due = qualifi$ disability
 exp5ses1 9 ! case t ! designat$        
b5efici>y dies1 all am\nts rema9+ 9 !   
qualifi$ ,,able acc\nt n 9 excess ( !   
am\nt equal to ! total m$ical assi/ance 
paid = ! designat$ b5efici>y aft] !     
e/abli%m5t ( ! acc\nt1 net ( any        
premiums paid f ! acc\nt or paid by or  
on behalf ( ! b5efici>y to a ,m$icaid   
,buy-,9 program1 "u any ,/ate ,m$icaid  
plan e/abli%$ "u title ,,xix ( ! ,social
 ,security ,act %all be di/ribut$ to su*
 ,/ate ^u fil+ ( a claim = paym5t by su*
 ,/ate4 ,= purposes ( ?is p>agraph1 !   
,/ate %all be a cr$itor ( an ,,able     
acc\nt & n a b5efici>y4 ,subsection     
7c77#c7 %all n apply to a di/ribution "u
 ! prec$+ s5t5ce4  7g7 ,regulations ,!  

,secret>y %all prescribe su* regulations
 or o!r guidance z ! ,secret>y det]m9es 
necess>y or appropriate to c>ry out !   
purposes ( ?is section1 includ+         
regulations--  7#a7 to en=ce ! #a ,,able
 acc\nt p] eligible individual limit1   
7#b7 provid+ = ! in=mation requir$ to be
 pres5t$ to op5 an ,,able acc\nt1  7#c7 
to g5]ally def9e qualifi$ disability    
exp5ses1  7#d7 develop$ 9 consultation )
 ! ,commission] ( ,social ,security1    
relat+ to disability c]tifications &    
det]m9ations ( disability1 includ+ ^?   
conditions deem$ to meet ! requirem5ts (
 subsection 7e77#a77;,b77ii71  7#e7 to  
prev5t fraud & abuse ) respect to am\nts
 claim$ z qualifi$ disability exp5ses1  
7#f7 "u *apt]s #aa1 #ab1 & #ac ( ?is    
title1 &  7#g7 to all[ = transf]s f "o  
,,able acc\nt to ano!r ,,able acc\nt 9  
cases 9 :i* !re is a *ange 9 ! ,/ate (  
resid5ce ( an eligible individual4  4   
7b7 ,tax on excess contributions  7#a7  
,9 g5]al ,subsection 7a7 ( section #digc
 ( ! ,int]nal ,rev5ue ,code ( #aihf     

7relat+ to tax on excess contributions  
to c]ta9 tax-favor$ acc\nts & annuities7
 is am5d$ by /rik+ or at ! end (        
p>agraph 7#d71 by ins]t+ or at ! end (  
p>agraph 7#e71 & by ins]t+ aft] p>agraph
 7#e7 ! foll[+ new p>agraph3  7#f7 an   
,,able acc\nt 7)9 ! mean+ ( section     
#ebi;,a71  4  7#b7 ,excess contribution 
,section #digc ( ! ,int]nal ,rev5ue     
,code ( #aihf is am5d$ by add+ at ! end 
! foll[+ new subsection3  7h7 ,excess   
contributions to ,,able acc\nt ,=       
purposes ( ?is section--  7#a7 ,9 g5]al 
,9 ! case ( an ,,able acc\nt 7)9 ! mean+
 ( section #ebi;,a71 ! t]m excess       
contributions means ! am\nt by :i* !    
am\nt contribut$ = ! taxable ye> to su* 
acc\nt 7o!r ?an contributions "u section
 #ebi;,a7c77#a77;,c77 exce$s !          
contribution limit "u section           
#ebi;,a7b77#b77;,b74  7#b7 ,special rule
 ,= purposes ( ?is subsection1 any      
contribution :i* is di/ribut$ out ( !   
,,able acc\nt 9 a di/ribution to :i* !  
la/ s5t5ce ( section #ebi;,a7b77#b7     

applies %all be treat$ z an am\nt n     
contribut$4  4  7c7 ,p5alty = failure to
 file reports ,section #ffic7;a77#b7 ( !
 ,int]nal ,rev5ue ,code ( #aihf is am5d$
 by /rik+ & at ! end ( subp>agraph 7,d71
 by r$esignat+ subp>agraph 7,e7 z       
subp>agraph 7,f71 & by ins]t+ aft]      
subp>agraph 7,d7 ! foll[+3  7,e7 section
 #ebi;,a7d7 7relat+ to qualifi$ ,,able  
programs71 &  4  7d7 ,con=m+ am5dm5ts   
7#a7 ,section #bf7;b77#b7 ( ! ,int]nal  
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
& at ! end ( subp>agraph 7,w71 by /rik+ 
! p]iod at ! end ( subp>agraph 7,x7 &   
ins]t+ 1 &1 & by ins]t+ aft] subp>agraph
 7,x7 ! foll[+3  7,y7 section           
#ebi;,a7c77#c77;,a7 7relat+ to          
additional tax on ,,able acc\nt         
di/ributions n us$ = qualifi$ disability
 exp5ses74  4  7#b7 ,! head+ = "p ,,viii
 ( sub*apt] ,f ( *apt] #a ( ! ,int]nal  
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
,high] ,education & ins]t+ ,c]ta94  7#c7
 ,! item 9 ! table ( p>ts = sub*apt] ,f 
( *apt] #a ( ! ,int]nal ,rev5ue ,code ( 

#aihf relat+ to "p ,,viii is am5d$ to   
read z foll[s3  ,"p ,,viii4 ,c]ta9      
,sav+s ,entities4  4  7#d7 ,! table (   
sections = "p ,,viii ( sub*apt] ,f (    
*apt] #a ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by ins]t+ aft] ! item    
relat+ to section #ebi ! foll[+ new     
item3  ,sec4 #ebi;,a4 ,qualifi$ ,,able  
programs4  4  7e7 ,effective date  7#a7 
,9 g5]al ,! am5dm5ts made by ?is section
 %all apply to taxable ye>s beg9n+ aft] 
,decemb] #ca1 #bjad4  7#b7 ,regulations 
,! ,secret>y ( ! ,treasury 7or !        
,secret>y's designee7 %all promulgate ! 
regulations or o!r guidance requir$ "u  
section #ebi;,a7g7 ( ! ,int]nal ,rev5ue 
,code ( #aihf1 z add$ by subsection 7a71
 n lat] ?an #f mon?s aft] ! date ( !    
enactm5t ( ?is ,act4  #d4 ,treatm5t (   
,,able acc\nts "u c]ta9 ,f$]al programs 
7a7 ,acc\nt funds disreg>d$ = purposes (
 c]ta9 o!r means-,te/$ ,f$]al programs  
,not)/&+ any o!r provision ( ,f$]al law 
t requires consid]ation ( #a or m       
f9ancial circum/ances ( an individual1 =

 ! purpose ( det]m9+ eligibility to     
receive1 or ! am\nt (1 any assi/ance or 
b5efit au?oriz$ by su* provision to be  
provid$ to or = ! b5efit ( su*          
individual1 any am\nt 7includ+ e>n+s    
!reon7 9 ! ,,able acc\nt 7)9 ! mean+ (  
section #ebi;,a ( ! ,int]nal ,rev5ue    
,code ( #aihf7 ( su* individual1 & any  
di/ribution = qualifi$ disability       
exp5ses 7z def9$ 9 subsection 7e77#e7 ( 
su* section7 %all be disreg>d$ = su*    
purpose ) respect to any p]iod dur+ :i* 
su* individual ma9ta9s1 makes           
contributions to1 or receives           
di/ributions f su* ,,able acc\nt1 except
 t1 9 ! case ( ! supplem5tal security   
income program "u title ,,xvi ( !       
,social ,security ,act1 a di/ribution = 
h\s+ exp5ses 7)9 ! mean+ ( su*          
subsection7 %all n be s disreg>d$1 & 9 !
 case ( su* program1 only ! #a/ #ajj1jjj
 ( ! am\nt 7includ+ su* e>n+s7 9 su*    
,,able acc\nt %all be s disreg>d$4  7b7 
,susp5sion ( ,,ssi b5efits dur+ p]iods (
 excessive acc\nt funds  7#a7 ,9 g5]al  

,! b5efits ( an individual "u !         
supplem5tal security income program "u  
title ,,xvi ( ! ,social ,security ,act  
%all n be t]m9at$1 b %all be susp5d$1 by
 reason ( excess res\rces ( ! individual
 attributable to an am\nt 9 ! ,,able    
acc\nt 7)9 ! mean+ ( section #ebi;,a ( !
 ,int]nal ,rev5ue ,code ( #aihf7 ( !    
individual n disreg>d$ "u subsection 7a7
 ( ?is section4  7#b7 ,no impact on     
,m$icaid eligibility ,an individual :o  
w\ld be receiv+ paym5t ( su* supplem5tal
 security income b5efits b = !          
application ( ! previ\s s5t5ce %all be  
treat$ = purposes ( title ,,xix ( !     
,social ,security ,act z if ! individual
 cont9u$ to be receiv+ paym5t ( su*     
b5efits4  7c7 ,effective date ,?is      
section %all take effect on ! date ( !  
enactm5t ( ?is ,act4  ,novemb] #ab1     
#bjad ,report$ f ! ,committee on ,ways &
 ,means ) an am5dm5t ,novemb] #ab1 #bjad
 ,! ,committee on ,en]gy & ,comm]ce     
dis*>g$2 committ$ to ! ,committee ( !   
,:ole ,h\se on ! ,/ate ( ! ,union &     

ord]$ to be pr9t$