,,ii ,cal5d> ,no4 #eej #aad? ,,congress #b;d ,session ,h4 ,r4 #abgj ,,9 ,,! ,,s5ate ,,( ,,! ,,unit$ ,,/ates ,july #g1 #bjaf,receiv$2 read ! fir/ "t ,july #aa1 #bjaf,read ! second "t & plac$ on ! cal5d> ,,an ,,act ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to repeal ! am5dm5ts made by ! ,pati5t ,protection & ,af=dable ,c>e ,act :i* disqualify exp5ses = ov]-!-c\nt] drugs "u heal? sav+s acc\nts & heal? flexible sp5d+ arrangem5ts4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,re/or+ ,access to ,m$ication & ,improv+ ,heal? ,sav+s ,act ( #bjaf4 ,i ,re/or+ ,access to ,m$ication ,act ( #bjaf #aja4 ,%ort title ,?is title may be cit$ z ! ,re/or+ ,access to ,m$ication ,act ( #bjaf4 #ajb4 ,repeal ( disqualification ( exp5ses = ov]-!-c\nt] drugs "u c]ta9 acc\nts & arrangem5ts 7a7 ,h,s,as ,section #bbc7;d77#b77;,a7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by /rik+ ! la/ s5t5ce4 7b7 ,ar*] ,m,s,as ,section #bbj7;d77#b77;,a7 ( su* ,code is am5d$ by /rik+ ! la/ s5t5ce4 7c7 ,heal? flexible sp5d+ arrangem5ts & heal? reimbursem5t arrangem5ts ,section #ajf ( su* ,code is am5d$ by /rik+ subsection 7f74 7d7 ,effective date ,! am5dm5ts made by ?is section %all apply to exp5ses incurr$ aft] ,decemb] #ca1 #bjaf4 ,,ii ,heal? ,c>e ,security ,act ( #bjaf #bja4 ,%ort title ,?is title may be cit$ z ! ,heal? ,c>e ,security ,act ( #bjaf4 #bjb4 ,all[ bo? sp\ses to make cat*-up contributions to ! same heal? sav+s acc\nt 7a7 ,9 g5]al ,section #bbc7;b77#e7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ to read z foll[s3 7#e7 ,special rule = m>ri$ individuals ) family cov]age 7,a7 ,9 g5]al ,9 ! case ( individuals :o are m>ri$ to ea* o!r1 if bo? sp\ses are eligible individuals & ei!r sp\se has family cov]age "u a high d$uctible heal? plan z ( ! fir/ day ( any mon?-- 7i7 ! limitation "u p>agraph 7#a7 %all be appli$ by n tak+ into acc\nt any o!r high d$uctible heal? plan cov]age ( ei!r sp\se 7& if su* sp\ses bo? h family cov]age "u sep>ate high d$uctible heal? plans1 only "o su* cov]age %all be tak5 into acc\nt71 7ii7 su* limitation 7aft] application ( clause 7i77 %all be r$uc$ by ! aggregate am\nt paid to ,ar*] ,m,s,as ( su* sp\ses = ! taxable ye>1 & 7iii7 su* limitation 7aft] application ( clauses 7i7 & 7ii77 %all be divid$ equally betwe5 su* sp\ses unless !y agree on a diff]5t division4 7,b7 ,treatm5t ( additional contribution am\nts ,if bo? sp\ses ref]r$ to 9 subp>agraph 7,a7 h atta9$ age #ee be=e ! close ( ! taxable ye>1 ! limitation ref]r$ to 9 subp>agraph 7,a77iii7 :i* is subject to division betwe5 ! sp\ses %all include ! additional contribution am\nts det]m9$ "u p>agraph 7#c7 = bo? sp\ses4 ,9 any o!r case1 any additional contribution am\nt det]m9$ "u p>agraph 7#c7 %all n be tak5 into acc\nt "u subp>agraph 7,a77iii7 & %all n be subject to division betwe5 ! sp\ses4 4 7b7 ,effective date ,! am5dm5t made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjaf4 #bjc4 ,special rule = c]ta9 m$ical exp5ses incurr$ be=e e/abli%m5t ( heal? sav+s acc\nt 7a7 ,9 g5]al ,section #bbc7;d77#b7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+ new subp>agraph3 7,d7 ,treatm5t ( c]ta9 m$ical exp5ses incurr$ be=e e/abli%m5t ( acc\nt ,if a heal? sav+s acc\nt is e/abli%$ dur+ ! #fj-;day p]iod beg9n+ on ! date t cov]age ( ! acc\nt b5efici>y "u a high d$uctible heal? plan beg9s1 !n1 solely = purposes ( det]m9+ :e!r an am\nt paid is us$ = a qualifi$ m$ical exp5se1 su* acc\nt %all be treat$ z hav+ be5 e/abli%$ on ! date t su* cov]age beg9s4 4 7b7 ,effective date ,! am5dm5t made by ?is section %all apply ) respect to cov]age beg9n+ aft] ,decemb] #ca1 #bjaf4 #bjd4 ,maximum contribution limit to heal? sav+s acc\nt increas$ to am\nt ( d$uctible & out-(-pocket limitation 7a7 ,self-,only cov]age ,section #bbc7;b77#b77;,a7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by /rik+ #b1bej & ins]t+ ! am\nt 9 effect "u subsection 7c77#b77;,a77ii77,i74 7b7 ,family cov]age ,section #bbc7;b77#b77;,b7 ( su* ,code is am5d$ by /rik+ #d1ejj & ins]t+ ! am\nt 9 effect "u subsection 7c77#b77;,a77ii77,,ii74 7c7 ,con=m+ am5dm5ts ,section #bbc7;g77#a7 ( su* ,code is am5d$-- 7#a7 by /rik+ subsections 7b77#b7 & bo? places x appe>s & ins]t+ subsection1 & 7#b7 by /rik+ det]m9$ by 9 subp>agraph 7,b7 !re( & all t foll[s ?r\gh cal5d> ye> #bjjc4 & ins]t+ det]m9$ by sub/itut+ cal5d> ye> #bjjc = cal5d> ye> #aiib 9 subp>agraph 7,b7 !re( 44 7d7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjaf4 ,,iii ,protect+ ,taxpay]s by ,recov]+ ,improp] ,obamac>e ,subsidy ,ov]paym5ts ,act #cja4 ,%ort title ,?is title may be cit$ z ! ,protect+ ,taxpay]s by ,recov]+ ,improp] ,obamac>e ,subsidy ,ov]paym5ts ,act4 #cjb4 ,recov]y ( improp] ov]paym5ts result+ f c]ta9 ,f$]ally subsidiz$ heal? insurance 7a7 ,9 g5]al ,section #cf;,b7f77#b77;,b77i7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ to read z foll[s3 7i7 ,9 g5]al ,9 ! case ( a taxpay] ^: h\sehold income is less ?an #cjj p]c5t ( ! pov]ty l9e = ! size ( ! family involv$ = ! taxable ye>1 ! am\nt ( ! increase "u subp>agraph 7,a7 %all 9 no ev5t exce$ ! applicable doll> am\nt det]m9$ 9 accordance ) ! foll[+ table 7"o-half ( su* am\nt 9 ! case ( a taxpay] ^: tax is det]m9$ "u section #a7;c7 = ! taxable ye>73 ,if ! h\sehold income 7express$ z a p]c5t ( pov]ty l9e7 is3,! applicable doll> am\nt is3 ,less ?an #bjjfjj ,at lea/ #bjj b less ?an #beja1ejj ,at lea/ #bej b less ?an #cjjc1jjj4 4 7b7 ,effective date ,! am5dm5t made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjaf4 ,pass$ ! ,h\se ( ,repres5tatives ,july #f1 #bjaf4,k>5 ,l4 ,haas1,cl]k ,july #aa1 #bjaf,read ! second "t & plac$ on ! cal5d>