,i  #aad? ,,congress  #a/ ,session  ,h4 
,r4 #adid  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,m>* #ai1 #bjae ,mr4  
,=t5b]ry introduc$ ! foll[+ bill2 :i* 0 
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to p]mit rollov]s f      
retirem5t plans to heal? sav+s acc\nts4 
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,! ,retirem5t ,heal? ,sav+s ,act (    
#bjae4  #b4 ,rollov]s f retirem5t plans 
to heal? sav+s acc\nts  7a7 ,9 g5]al ,"p
 ,,iii ( sub*apt] ,b ( *apt] #a ( !     
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by ins]t+ aft] section #aci;,e ! foll[+ 
new section3  #aci;,f4 ,,hsa fund+      
di/ributions  7a7 ,9 g5]al ,9 ! case (  
an eligible individual1 gross income    
does n include a qualifi$ ,,hsa fund+   
di/ribution4  7b7 ,qualifi$ ,,hsa fund+ 
di/ribution ,= purposes ( ?is section1 !
 t]m qualifi$ ,,hsa fund+ di/ribution   
means any di/ribution f an eligible     
retirem5t plan ( an eligible individual 
to ! ext5t t su* di/ribution is         

contribut$ to a heal? sav+s acc\nt ( su*
 individual 7or ( ! surviv+ sp\se1 a    
dep5d5t ( ! surviv+ sp\se1 or alt]nate  
payee 7z def9$ 9 section #dad7p77#h77 ( 
su* individual7 n lat] ?an ! #fj? day   
aft] ! day on :i* su* individual 7or su*
 surviv+ sp\se1 dep5d5t1 or alt]nate    
payee7 receives su* di/ribution or 9 a  
direct tru/ee-to-tru/ee transf]4  7c7   
,di/ribution treat$ z rollov] to ,,hsa  
,= purposes ( sections #bbc & #digc7;g71
 a qualifi$ ,,hsa fund+ di/ribution %all
 be treat$ z a rollov] contribution     
describ$ 9 section #bbc7;f77#e74  7d7   
,def9itions ,= purposes ( ?is section-- 
7#a7 ,eligible retirem5t plan ,! t]m    
eligible retirem5t plan has ! mean+ giv5
 su* t]m by section #djb7;c77#h77;,b71  
except t su* t]m %all also include an   
eligible def]r$ comp5sation plan ma9ta9$
 by an eligible employ] describ$ 9      
section #deg7;e77#a77;,b74  7#b7        
,eligible individual ,! t]m eligible    
individual has ! mean+ giv5 su* t]m by  
section #bbc7;c77#a74  4  7b7 #aj-,p]c5t

 p5alty on e>ly di/ributions n ,to apply
 ,section #gb7t77#b77;,a7 ( su* ,code is
 am5d$ by /rik+ or at ! end ( clause    
7vii71 by /rik+ ! p]iod at ! end (      
clause 7viii7 & ins]t+ 1 or1 & by ins]t+
 aft] clause 7viii7 ! foll[+ new clause3
  7ix7 a qualifi$ ,,hsa fund+           
di/ribution 7z def9$ by section         
#aci;,f7b774  4  7c7 ,repeal ( "o-,"t   
qualifi$ ,,hsa fund+ di/ributions f     
,i,r,as ,section #djh7;d7 ( su* ,code is
 am5d$ by /rik+ p>agraph 7#i74  7d7     
,con=m+ am5dm5ts  7#a7 ,section         
#bf7;b77#b77,s7 ( su* ,code is am5d$ by 
/rik+ 1 #bbc7;b77#h77;,b77i77,,ii71 &   
#djh7;d77#i77;,d77i77,,ii7 & ins]t+ &   
#bbc7;b77#h77;,b77i77,,ii74  7#b7       
,section #bbc7;b77#d7 ( su* ,code is    
am5d$ by /rik+ subp>agraph 7,c71 by     
/rik+ 1 & at ! end ( subp>agraph 7,b7 & 
ins]t+ a p]iod1 & by ins]t+ 1 & at ! end
 ( subp>agraph 7,a74  7#c7 ,section     
#dja7k77#b77;,b77i7 ( su* ,code is am5d$
 by /rik+ or at ! end ( subclause       
7,,iv71 by /rik+ & at ! end ( subclause 

7,v7 & ins]t+ or1 & by ins]t+ aft]      
subclause 7,v7 ! foll[+ new subclause3  
7,,vi7 ! fund+ ( a heal? sav+s acc\nt "u
 section #aci;,f1 &  4  7#d7 ,section   
#djb7;c77#d7 ( su* ,code is am5d$ by    
/rik+ & at ! end ( subp>agraph 7,b71 by 
/rik+ ! p]iod at ! end ( subp>agraph    
7,c7 & ins]t+ 1 &1 & by ins]t+ aft]     
subp>agraph 7,c7 ! foll[+ new           
subp>agraph3  7,d7 any qualifi$ ,,hsa   
fund+ di/ribution 7z def9$ by section   
#aci;,f7b774  4  7#e7 ,section #djc7;a7 
( su* ,code is am5d$ by add+ at ! end ! 
foll[+ new p>agraph3  7#f7 ,special rule
 = qualifi$ ,,hsa fund+ di/ribution ,to 
! ext5t provid$ 9 section #aci;,f1      
p>agraph 7#a7 %all n apply to ! am\nt   
di/ribut$ "u ! contract :i* is o!rwise  
includible 9 gross income "u ?is        
subsection4  4  7#f7 ,section #djc7;b7 (
 su* ,code is am5d$ by add+ at ! end !  
foll[+ new p>agraph3  7#ae7 ,special    
rule = qualifi$ ,,hsa fund+ di/ribution 
,to ! ext5t provid$ 9 section #aci;,f1  
p>agraph 7#a7 %all n apply to ! am\nt   

di/ribut$ "u ! contract :i* is o!rwise  
includible 9 gross income "u ?is        
subsection4  4  7#g7 ,section #deg7;a7 (
 su* ,code is am5d$ by add+ at ! end !  
foll[+ new p>agraph3  7#d7 ,special rule
 = qualifi$ ,,hsa fund+ di/ribution ,to 
! ext5t provid$ 9 section #aci;,f1      
p>agraph 7#a7 %all n apply to am\nts    
o!rwise includible 9 gross income "u ?is
 subsection4  4  7e7 ,effective date ,! 
am5dm5ts made by ?is section %all apply 
to di/ributions 9 taxable ye>s beg9n+   
aft] ! date ( ! enactm5t ( ?is ,act4