,i  #aad? ,,congress  #b;d ,session  ,h4
 ,r4 #dhcb  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,m>* #bb1 #bjaf ,mr4  
,b\/any 7= himself & ,mr4 ,b]a7         
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to exclude c]ta9 heal?    
arrangem5ts f ! excise tax on           
employ]-sponsor$ heal? cov]age4  #a4    
,%ort title ,?is ,act may be cit$ z !   
,heal? ,sav+s ,protection ,act4  #b4    
,exclusion ( c]ta9 heal? arrangem5ts f  
employ]-sponsor$ excise tax  7a7 ,9     
g5]al ,subp>agraph 7,b7 ( section       
#dihj;,i7d77#a7 ( ! ,int]nal ,rev5ue    
,code ( #aihf is am5d$ by /rik+ ! p]iod 
at ! end ( clause 7iii7 & ins]t+ 1 or & 
by add+ at ! end ! foll[+ new clause3   
7iv7 any am\nts contribut$ to an ,ar*]  
,,msa "u section #ajf7;b71 a heal? sav+s
 acc\nt "u section #ajf7;d71 or a heal? 
flexible sp5d+ arrangem5t--  7,i7 by an 
employee1 or  7,,ii7 by an employ] ?r\gh
 sal>y r$uction contributions4  4  7b7  

,con=m+ am5dm5ts  7#a7 ,section         
#dihj;,i7d77#b77;,b7 ( ! ,int]nal       
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
%all be equal to ! sum ( & all t foll[s 
& ins]t+ %all be equal to ! am\nt       
det]m9$ "u subp>agraph 7,a7 ) respect to
 any reimbursem5t "u ! arrangem5t 9     
excess ( any employ] contributions "u   
any sal>y r$uction election "u !        
arrangem5t44  7#b7 ,section             
#dihj;,i7d77#b77;,c7 ( su* ,code is     
am5d$ by ins]t+ 7det]m9$ )\t reg>d to   
any employ] contributions "u any sal>y  
r$uction election "u ! arrangem5t7 be=e 
! p]iod at ! end4  7c7 ,effective date  
,! am5dm5ts made by ?is section %all    
apply to taxable ye>s beg9n+ aft]       
,decemb] #ca1 #bjai4