,i  #aad? ,,congress  #a/ ,session  ,h4 
,r4 #aahe  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,febru>y #bg1 #bjae   
,mr4 ,/iv]s 7= himself1 ,ms4 ,mi*elle   
,lujan ,gri%am ( ,new ,mexico1 ,mr4     
,simpson1 ,mr4 ,z9ke1 ,mr4 ,poliqu91    
,mr4 ,delaney1 ,mr4 ,*abot1 ,mr4 ,bab91 
,mrs4 ,blackburn1 ,mr4 ,f9*]1 ,mr4      
,cram]1 ,mr4 ,tib]i1 ,mr4 ,kelly (      
,p5nsylvania1 ,mr4 ,s*ock1 ,mr4         
,hultgr51 ,mr4 ,h>p]1 ,mr4 ,hanna1 ,mr4 
,gos>1 ,mr4 ,a%=d1 ,mr4 ,pet]son1 ,ms4  
,s9ema1 & ,ms4 ,fudge7 introduc$ !      
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means  ,a ,,bill 
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to provide ! opportunity =        
responsible heal? sav+s to all ,am]ican 
families4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,responsible ,additions &  
,increases to ,su/a9 ,employee ,heal?   
,b5efits ,act ( #bjae4  #b4 ,exp&able   
heal? flexible sp5d+ arrangem5ts  7a7   
,expansion ( annual maximum ,p>agraph   
7#a7 ( section #abe7;i7 ( ! ,int]nal    

,rev5ue ,code ( #aihf is am5d$ by /rik+ 
#b1ejj & ins]t+ #e1jjj1 ) an additional 
#ejj p] ea* additional employee dep5d5t 
above two dep5d5ts4  7b7 ,c>ry=w>d (    
unus$ b5efits ,section #abe7;i7 ( !     
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new p>agraph3 
7#c7 ,c>ry=w>d ( unus$ b5efits  7,a7 ,9 
g5]al ,a plan or arrangem5t may p]mit a 
p>ticipant 9 a heal? flexible sp5d+     
arrangem5t to elect to c>ry =w>d any    
aggregate unus$ balances 9 !            
p>ticipant's acc\nts "u su* arrangem5t z
 ( ! close ( any ye> to ! succe$+ ye>4  
,su* c>ry=w>d %all be treat$ z hav+     
occurr$ )9 #cj days ( ! close ( ! ye>4  
7,b7 ,limitation ,! am\nt :i* a         
p>ticipant may elect to c>ry =w>d "u    
subp>agraph 7,a7 f any ye> %all be any  
aggregate unus$ balances 9 !            
p>ticipant's acc\nt at ! close ( any    
ye>4  7,c7 ,exclusion f gross income ,no
 am\nt %all be includ$ 9 gross income "u
 ?is *apt] by reason ( any c>ry=w>d "u  
?is p>agraph4  7,d7 ,coord9ation limits 

,! maximum am\nt :i* may be contribut$  
to a heal? flexible sp5d+ arrangem5t =  
any ye> to :i* an unus$ am\nt is c>ri$  
"u ?is p>agraph %all n be r$uc$ by su*  
unus$ am\nt4  4  7c7 ,con=m+ am5dm5t    
,section #abe7;i7 ( ! ,int]nal ,rev5ue  
,code ( #aihf is am5d$ by /rik+         
,limitation on flexible sp5d+           
arrangem5ts 9 ! head+ & ins]t+ ,special 
rules = heal? flexible sp5d+            
arrangem5ts4  7d7 ,effective date ,!    
am5dm5ts made by ?is section %all take  
effect on ! date ( ! enactm5t ( ?is     
,act4