,i  #aadth ,,congress  #b;d ,session    
,h4 ,r4 #dhcb  ,,in ,,the ,,house ,,of  
,,representatives  ,march #bb1 #bjaf    
,mr4 ,boustany 7for himself and ,mr4    
,bera7 introduced the following bill2   
which was referred to the ,committee on 
,ways and ,means  ,a ,,bill  ,to amend  
the ,internal ,revenue ,code of #aihf to
 exclude certain health arrangements    
from the excise tax on                  
employer-sponsored health coverage4  #a4
 ,short title ,this ,act may be cited as
 the ,health ,savings ,protection ,act4 
#b4 ,exclusion of certain health        
arrangements from employer-sponsored    
excise tax  7a7 ,in general             
,subparagraph 7,b7 of section           
#dihj;,i7d77#a7 of the ,internal        
,revenue ,code of #aihf is amended by   
striking the period at the end of clause
 7iii7 and inserting 1 or and by adding 
at the end the following new clause3    
7iv7 any amounts contributed to an      
,archer ,,msa under section #ajf7;b71 a 
health savings account under section    

#ajf7;d71 or a health flexible spending 
arrangement--  7,i7 by an employee1 or  
7,,ii7 by an employer through salary    
reduction contributions4  4  7b7        
,conforming amendments  7#a7 ,section   
#dihj;,i7d77#b77;,b7 of the ,internal   
,revenue ,code of #aihf is amended by   
striking shall be equal to the sum of   
and all that follows and inserting shall
 be equal to the amount determined under
 subparagraph 7,a7 with respect to any  
reimbursement under the arrangement in  
excess of any employer contributions    
under any salary reduction election     
under the arrangement44  7#b7 ,section  
#dihj;,i7d77#b77;,c7 of such ,code is   
amended by inserting 7determined without
 regard to any employer contributions   
under any salary reduction election     
under the arrangement7 before the period
 at the end4  7c7 ,effective date ,the  
amendments made by this section shall   
apply to taxable years beginning after  
,december #ca1 #bjai4