,i  #aad? ,,congress  #a/ ,session  ,h4 
,r4 #cjjf  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,july #i1 #bjae ,mr4  
,flem+ introduc$ ! foll[+ bill2 :i* 0   
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to improve heal? sav+s   
acc\nts1 & = o!r purposes4  #a4 ,%ort   
title1 etc  7a7 ,%ort title ,?is ,act   
may be cit$ z ! ,help+ ,save ,am]icans' 
,heal? ,c>e ,*oices ,act ( #bjae4  7b7  
,table ( sections ,! table ( sections = 
?is ,act is z foll[s3  ,sec4 #a4 ,%ort  
title1 etc4 ,sec4 #b4 ,elim9ation (     
requirem5t t cov]age mu/ be "u a high   
d$uctible heal? plan4 ,sec4 #c4         
,increase ! maximum contribution limit  
to an ,,hsa4 ,sec4 #d4 ,all[ bo? sp\ses 
to make cat*-up contributions to ! same 
,,hsa acc\nt4 ,sec4 #e4 ,,hsa funds may 
be us$ = heal? insurance premiums4 ,sec4
 #f4 ,increas$ portability ( heal? sav+s
 acc\nts4 ,sec4 #g4 ,c]ta9 physician    
fees to be treat$ z m$ical c>e4 ,sec4   
#h4 ,special rule = c]ta9 m$ical exp5ses

 incurr$ be=e e/abli%m5t ( acc\nt4 ,sec4
 #i4 ,m$ic>e recipi5ts made eligible =  
,h,s,as4 ,sec4 #aj4 ,,fsa funds may be  
us$ = long-t]m c>e insurance premiums4  
,sec4 #aa4 ,repeal ( limitation on      
d$uctions mak+ non-prescription drugs   
non-qualify+ di/ributions f tax-pref]r$ 
acc\nts4 ,sec4 #ab4 ,repeal ( additional
 tax f di/ributions f ,h,s,as & ,m,s,as4
 ,sec4 #ac4 ,repeal ( limitation on     
heal? flexible sp5d+ arrangem5ts "u     
cafet]ia plans4  #b4 ,elim9ation (      
requirem5t t cov]age mu/ be "u a high   
d$uctible heal? plan  7a7 ,9 g5]al      
,section #bbc7;c7 ( ! ,int]nal ,rev5ue  
,code ( #aihf is am5d$ by /rik+         
p>agraphs 7#a7 & 7#b7 & ins]t+ ! foll[+ 
new p>agraphs3  7#a7 ,eligible          
individual ,! t]m eligible individual   
means1 ) respect to any mon?1 any       
individual if su* individual is cov]$ "u
 a eligible heal? plan z ( ! #a/ day (  
su* mon?4  7#b7 ,eligible heal? plan ,! 
t]m eligible heal? plan means any heal? 
plan 7includ+ memb]%ip 9 a heal? c>e %>+

 m9i/ry z def9$ 9 section               
#ejjj;,a7d77#b77;,b77 o!r ?an cov]age   
consi/+ solely ( except$ b5efits z def9$
 9 section #ihcb7;c74  4  7b7 ,con=m+   
am5dm5ts  7#a7 ,9 g5]al ,! foll[+       
sections ( ! ,int]nal ,rev5ue ,code (   
#aihf are ea* am5d$ by /rik+ high       
d$uctible heal? plan ea* place x appe>s1
 z ! case may be1 & ins]t+ eligible     
heal? plan3 7,a7 ,section               
#bf7;b77#b77,s74  7,b7 ,p>agraphs 7#c7 &
 7#e77;,b77ii7 ( section #ajf7;e74  7,c7
 ,section #bbc4  7,d7 ,section          
#djh7;d77#i74  7#b7 ,special rules ,)   
respect to ! am5dm5ts made by ?is       
section1 ! matt] be+ ins]t$ %all be> !  
same case1 numb]1 font1 & font size z ! 
matt] be+ replac$4  7c7 ,effective date 
,! am5dm5ts made by ?is section %all    
apply to taxable ye>s beg9n+ aft] ! date
 ( ! enactm5t ( ?is ,act4  #c4 ,increase
 ! maximum contribution limit to an     
,,hsa  7a7 ,self-,only cov]age ,section 
#bbc7;b77#b77;,a7 ( ! ,int]nal ,rev5ue  
,code ( #aihf is am5d$ by /rik+ #b1bej &

 ins]t+ #f1dej4  7b7 ,family cov]age    
,section #bbc7;b77#b77;,b7 ( su* ,code  
is am5d$ by /rik+ #d1ejj & ins]t+       
#ab1ijj4  7c7 ,inflation adju/m5t       
,section #bbc7;g77#a7 ( su* ,code is    
am5d$-- 7#a7 by /rik+ subsections       
7b77#b7 & 7c77#b77;,a7 & ins]t+         
subsection 7b77#b71 &  7#b7 by am5d+    
subp>agraph 7,b7 !re( to read z foll[s3 
7,b7 ! co/-(-liv+ adju/m5t det]m9$ "u   
section #a7;f77#c7 = ! cal5d> ye> 9 :i* 
! taxable ye> beg9s det]m9$ by sub/itut+
 cal5d> ye> #bjad = cal5d> ye> #aiib 9  
subp>agraph 7,b7 !re(4  4  7d7          
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s      
beg9n+ aft] ! date ( ! enactm5t ( ?is   
,act4  #d4 ,all[ bo? sp\ses to make     
cat*-up contributions to ! same ,,hsa   
acc\nt  7a7 ,9 ,g5]al ,section          
#bbc7;b77#c7 ( ! ,int]nal ,rev5ue ,code 
( #aihf is am5d$ by add+ at ! end !     
foll[+ new subp>agraph3  7,c7 ,special  
rule :]e bo? sp\ses are eligible        
individuals ) #a acc\nt ,if-- 7i7 an    

individual & ! individual's sp\se h bo? 
atta9$ age #ee be=e ! close ( ! taxable 
ye>1 &  7ii7 ! sp\se is n an acc\nt     
b5efici>y ( a heal? sav+s acc\nt z ( !  
close ( su* ye>1  ! additional          
contribution am\nt %all be #bjj p]c5t ( 
! am\nt o!rwise det]m9$ "u subp>agraph  
7,b74  4  7b7 ,effective ,date ,!       
am5dm5t made by ?is section %all apply  
to taxable ye>s beg9n+ aft] ! date ( !  
enactm5t ( ?is ,act4  #e4 ,,hsa funds   
may be us$ = heal? insurance premiums   
7a7 ,9 g5]al ,section #bbc7;d77#b7 ( !  
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ subp>agraphs 7,b7 & 7,c74  7b7 
,effective ,date ,! am5dm5ts made by ?is
 section %all apply to taxable ye>s     
beg9n+ aft] ! date ( ! enactm5t ( ?is   
,act4  #f4 ,increas$ portability ( heal?
 sav+s acc\nts  7a7 ,treatm5t aft] dea? 
( acc\nt b5efici>y ,section             
#bbc7;f77#h77;,a7 ( ! ,int]nal ,rev5ue  
,code ( #aihf is am5d$ to read z foll[s3
  7,a7 ,treatm5t if designat$ b5efici>y 
is family memb] ,if a surviv+ sp\se or  

l9eal desc5dant ( ! sp\se or ! acc\nt   
b5efici>y acquires ! acc\nt b5efici>y's 
int]e/ 9 a heal? sav+s acc\nt by reason 
( be+ ! designat$ b5efici>y ( su* acc\nt
 at ! dea? ( ! acc\nt b5efici>y1 su*    
heal? sav+s acc\nt %all be treat$ z if !
 designat$ b5efici>y 7 ! acc\nt         
b5efici>y4  4  7b7 ,qualifi$ m$ical     
exp5ses ,s mu* ( subp>agraph 7,a7 (     
section #bbc7;d77#b7 ( ! ,int]nal       
,rev5ue ,code ( #aihf z prec$es ,su* t]m
 is am5d$ to read z foll[s3  7,a7 ,9    
g5]al ,! t]m qualifi$ m$ical exp5ses    
means am\nts paid = m$ical c>e 7z def9$ 
9 section #bac7;d771 b only to ! ext5t  
su* am\nts are n comp5sat$ = by         
insurance or o!rwise4  4  7c7 ,effective
 date ,! am5dm5ts made by ?is section   
%all apply to taxable ye>s beg9n+ aft] !
 date ( ! enactm5t ( ?is ,act4  #g4     
,c]ta9 physician fees to be treat$ z    
m$ical c>e  7a7 ,9 ,g5]al ,section      
#bac7;d7 ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by r$esignat+ p>agraph   
7#d7 z p>agraph 7#e7 & by ins]t+ aft]   

p>agraph 7#c7 ! foll[+ new p>agraph3    
7#d7 ,pre-paid physician fees ,! t]m    
m$ical c>e %all include am\nts paid by  
pati5ts to _! prim>y physician 9 advance
 = ! "r to receive m$ical s]vices on an 
z-ne$$ basis4  4  7b7 ,effective ,date  
,! am5dm5t made by ?is section %all     
apply to taxable ye>s beg9n+ aft] ! date
 ( ! enactm5t ( ?is ,act4  #h4 ,special 
rule = c]ta9 m$ical exp5ses incurr$ be=e
 e/abli%m5t ( acc\nt  7a7 ,9 g5]al      
,section #bbc7;d7 ( ! ,int]nal ,rev5ue  
,code ( #aihf1 z am5d$ by ! prec$+      
provisions ( ?is ,act1 is am5d$ by      
r$esignat+ p>agraph 7#e7 z p>agraph 7#f7
 & by ins]t+ aft] p>agraph 7#d7 ! foll[+
 new p>agraph3  7#e7 ,treatm5t ( acc\nt 
e/abli%$ be=e tax return due = tax ye>  
,= purposes ( ?is section1 if1 be=e ! "t
 prescrib$ by law = fil+ ! return ( tax 
= a taxable ye> 7n includ+ ext5sions    
!re(71 a taxpay]--  7,a7 e/abli%es a    
heal? sav+s acc\nt1  7,b7 makes         
contributions to a heal? sav+s acc\nt on
 acc\nt ( su* taxable ye>1 or  7,c7     

makes paym5ts or di/ributions f a heal? 
sav+s acc\nt = su* taxable ye>1  ! heal?
 sav+s acc\nt %all be deem$ to be       
e/abli%$ on ! la/ day ( su* taxable ye> 
& su* contributions & di/ributions %all 
be deem$ to h be5 made on acc\nt ( su*  
taxable ye> if ! taxpay] elects !       
application ( ?is p>agraph = su* taxable
 ye>4  4  7b7 ,con=m+ am5dm5t ,section  
#bbc7;d77#f7 ( su* ,code1 z r$esignat$  
by subsection 7a71 is am5d$ by /rik+    
subp>agraph 7,b7 & r$esignat+           
subp>agraphs 7,c7 ?r\gh 7,e7 z          
subp>agraphs 7,b7 ?r\gh 7,d71           
respectively4  7c7 ,effective date ,!   
am5dm5ts made by ?is section %all apply 
) respect to heal? sav+s acc\nts        
e/abli%$1 & contributions to &          
di/ributions f heal? sav+s acc\nts aft]1
 ! date ( ! enactm5t ( ?is ,act4  #i4   
,m$ic>e recipi5ts made eligible =       
,h,s,as  7a7 ,m$ic>e recipi5ts may      
contribute to ,h,s,as ,section #bbc7;b7 
( ! ,int]nal ,rev5ue ,code ( #aihf is   
am5d$ by /rik+ p>agraph 7#g74  7b7      

,m$ic>e b5efici>ies p>ticipat+ 9 m$ic>e 
advantage ,,msa may contribute _! own   
money to _! ,,msa ,section #ach7;b7 (   
su* ,code is am5d$ by /rik+ p>agraph    
7#b7 & by r$esignat+ p>agraphs 7#c7 &   
7#d7 z p>agraphs 7#b7 & 7#c71           
respectively4  7c7 ,effective date ,!   
am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ! date ( !  
enactm5t ( ?is ,act4  #aj4 ,,fsa funds  
may be us$ = long-t]m c>e insurance     
premiums  7a7 ,9 g5]al ,subsection 7c7 (
 section #ajf ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by r$esignat+ p>agraph
 7#b7 z p>agraph 7#c7 & by am5d+ s mu* (
 su* subsection z prec$es su* p>agraph  
7#c7 to read z foll[s3  7c7 ,long-,t]m  
c>e b5efits provid$ ?r\gh flexible sp5d+
 arrangem5ts  7#a7 ,9 g5]al ,gross      
income ( an employee %all n include     
employ]-provid$ cov]age = qualifi$      
long-t]m c>e s]vices 7z def9$ 9 section 
#ggjb;,b7c77 to ! ext5t t su* cov]age is
 provid$ ?r\gh a flexible sp5d+ or      
simil> arrangem5t4  7#b7 ,premiums =    

long-t]m c>e ,qualifi$ m$ical exp5ses = 
:i* reimbursem5t may be made by         
di/ributions f a flexible sp5d+         
arrangem5t %all include am\nts paid =   
long-t]m c>e cov]age4  4  7b7 ,effective
 date ,! am5dm5t made by ?is section    
%all apply to taxable ye>s beg9n+ aft] !
 date ( ! enactm5t ( ?is ,act4  #aa4    
,repeal ( limitation on d$uctions mak+  
non-prescription drugs non-qualify+     
di/ributions f tax-pref]r$ acc\nts  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 dates   
7#a7 ,di/ributions f sav+s acc\nts ,!   
am5dm5ts made by subsections 7a7 & 7b7  
%all apply to am\nts paid ) respect to  
taxable ye>s beg9n+ aft] ! date ( !     
enactm5t ( ?is ,act4  7#b7              

,reimbursem5ts ,! am5dm5t made by       
subsection 7c7 %all apply to exp5ses    
incurr$ ) respect to taxable ye>s beg9n+
 aft] ! date ( ! enactm5t ( ?is ,act4   
#ab4 ,repeal ( additional tax f         
di/ributions f ,h,s,as & ,m,s,as  7a7   
,h,s,as ,section #bbc7;f77#d77;,a7 ( !  
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ #bj p]c5t & ins]t+ #aj p]c5t4  
7b7 ,ar*] ,m,s,as ,section              
#bbj7;f77#d77;,a7 ( su* ,code is am5d$  
by /rik+ #bj p]c5t & ins]t+ #ae p]c5t4  
7c7 ,effective date ,! am5dm5ts made by 
?is section %all apply to di/ributions  
made aft] ! date ( ! enactm5t ( ?is     
,act4  #ac4 ,repeal ( limitation on     
heal? flexible sp5d+ arrangem5ts "u     
cafet]ia plans  7a7 ,9 g5]al ,section   
#abe ( ! ,int]nal ,rev5ue ,code ( #aihf 
is am5d$-- 7#a7 by /rik+ subsection 7i71
 &  7#b7 by r$esignat+ subsections 7j71 
7k71 & 7l7 z subsections 7i71 7j71 &    
7k71 respectively4  7b7 ,effective date 
,! am5dm5ts made by ?is section %all    
apply to taxable ye>s beg9n+ aft] ! date

 ( ! enactm5t ( ?is ,act4