,i  #aae? ,,congress  #a/ ,session  ,h4 
,r4 #ce  ,,9 ,,! ,,h\se ,,(             
,,repres5tatives  ,janu>y #c1 #bjag,mr4 
,burgess 7= himself1 ,mr4 ,san=d1 & ,mr4
 ,c>t] ( ,texas7 introduc$ ! foll[+     
bill2 :i* 0 ref]r$ to ! ,committee on   
,ways & ,means1 & 9 addition to !       
,committees on ! ,judici>y1 & ,en]gy &  
,comm]ce1 = a p]iod to be subsequ5tly   
det]m9$ by ! ,speak]1 9 ea* case =      
consid]ation ( su* provisions z fall )9 
! jurisdiction ( ! committee conc]n$  ,a
 ,,bill  ,to am5d ! ,int]nal ,rev5ue    
,code ( #aihf to modify rules relat+ to 
heal? sav+s acc\nts4  #a4 ,%ort title2  
table ( cont5ts  7a7 ,%ort title ,?is   
,act may be cit$ z ! ,heal? ,sav+s ,act 
( #bjag4  7b7 ,table ( cont5ts ,! table 
( cont5ts = ?is ,act is z foll[s3  ,sec4
 #a4 ,%ort title2 table ( cont5ts4 ,sec4
 #b4 ,heal? sav+s acc\nts = *ildr54     
,sec4 #c4 ,all[+ ,,hsa rollov] to *ild  
or p>5t ( acc\nt hold]4 ,sec4 #d4       
,maximum contribution limit to ,,hsa    
increas$ to am\nt ( d$uctible &         

out-(-pocket limitation4 ,sec4 #e4      
,equival5t bankruptcy protections =     
heal? sav+s acc\nts z retirem5t funds4  
,sec4 #f4 ,all[ance ( silv] & bronze    
plans 9 connection ) heal? sav+s        
acc\nts4 ,sec4 #g4 ,id5tification (     
,,hsa compatible plans4  #b4 ,heal?     
sav+s acc\nts = *ildr5  7a7 ,9 g5]al    
,section #bbc ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by r$esignat+         
subsection 7h7 z subsection 7i7 & by    
ins]t+ aft] subsection 7g7 ! foll[+ new 
subsection3  7h7 ,*ild heal? sav+s      
acc\nts  7#a7 ,9 g5]al ,9 ! case ( an   
individual1 9 addition to any d$uction  
all[$ "u subsection 7a7 = any taxable   
ye>1 !re %all be all[$ z a d$uction "u  
?is section an am\nt equal to !         
aggregate am\nt paid 9 ca% by ! taxpay] 
dur+ ! taxable ye> to a *ild heal? sav+s
 acc\nt ( a *ild or gr&*ild ( ! taxpay]4
  7#b7 ,limitations  7,a7 ,d$uction     
limitation ,! am\nt tak5 into acc\nt "u 
p>agraph 7#a7 ) respect to ea* *ild or  
gr&*ild ( ! taxpay]1 z ! case may be1 = 

! taxable ye> %all n exce$ ! sum ( !    
mon?ly limitations ) respect to su* *ild
 = mon?s dur+ ! taxable ye> t ! *ild is 
an eligible individual4  7,b7 ,limit on 
acc\nts ) respect to individual ,!      
aggregate am\nt ( contributions :i* may 
be made = any taxable ye> to all *ild   
heal? sav+s acc\nts e/abli%$ & ma9ta9$  
on behalf ( a *ild %all n exce$ ! sum ( 
! mon?ly limitations = mon?s dur+ !     
taxable ye> t ! *ild is an eligible     
individual4  7,c7 ,mon?ly limitation ,! 
mon?ly limitation = any mon? ) respect  
to a *ild is #a_/ab ( ! am\nt 9 effect =
 ! taxable ye> "u subsection            
7c77#b77;,a77ii77,i74  7#c7 ,treatm5t ( 
acc\nt :ile a dep5d5t ,= purposes ( ?is 
section1 except z o!rwise provid$ 9 ?is 
subsection1 a *ild heal? sav+s acc\nt   
e/abli%$ = ! b5efit ( ! *ild ( a taxpay]
 %all be treat$ z a heal? sav+s acc\nt (
 ! taxpay] until ! fir/ taxable ye> 7&  
ea* taxable ye> !reaft]7 = :i* no       
d$uction "u section #aea is all[able to 
any taxpay] ) respect to su* *ild1 aft] 

:i* su* acc\nt %all be treat$ z a heal? 
sav+s acc\nt ( ! *ild4 ,! prec$+ s5t5ce 
%all n apply = purposes ( apply+ !      
limitations 9 subsection 7b7 to a heal? 
sav+s acc\nt ( ! taxpay]4  7#d7 ,*ild   
heal? sav+s acc\nt ,= purposes ( ?is    
subsection1 ! t]m *ild heal? sav+s      
acc\nt means a heal? sav+s acc\nt       
designat$ z a *ild heal? sav+s acc\nt & 
e/abli%$ = ! b5efit ( a *ild ( a        
taxpay]4  7#e7 ,qualifi$ m$ical exp5ses 
,= purposes ( ?is section1 ! t]m        
qualifi$ m$ical exp5ses %all1 ) respect 
to any *ild heal? sav+s acc\nt1 n       
include any am\nts paid = m$ical c>e 7z 
def9$ 9 section #bac7;d77 = any         
individual o!r ?an ! *ild = ^: b5efit ! 
acc\nt is ma9ta9$4  7#f7 ,exceptions =  
disability or dea? ( *ild ,if ! *ild    
becomes disabl$ )9 ! mean+ ( section    
#gb7m77#g7 or dies-- 7,a7 subsection    
7f77#d77;,a7 %all n apply to any        
subsequ5t paym5t or di/ribution1 &  7,b7
 ! taxpay] may rollov] ! am\nt 9 su*    
acc\nt to any heal? sav+s acc\nt ( !    

taxpay] or gr&p>5t ( ! *ild or to any   
*ild heal? sav+s acc\nt ( any o!r *ild (
 ! taxpay]4  7#g7 ,gu>dians ,any legal  
gu>dian ( a *ild %all be treat$ z ! p>5t
 ( su* *ild = purposes ( ?is section4   
7#h7 ,regulations ,! ,secret>y %all     
prescribe su* regulations z may be      
necess>y to c>ry out ! purposes ( ?is   
subsection1 includ+ rules = det]m9+     
application ( ?is subsection 9 ! case ( 
legal gu>dians & 9 ! case ( p>5ts ( a   
*ild :o file sep>ately1 are sep>at$1 or 
are n m>ri$4  4  7b7 ,coord9ation )     
means-,te/$ programs ,am\nts 9 a *ild   
heal? sav+s acc\nt %all n be tak5 into  
acc\nt 9 det]m9+ res\rces = purposes (  
title ,,xix ( ! ,social ,security ,act4 
7c7 ,effective date ,! am5dm5ts made by 
?is section %all apply to taxable ye>s  
beg9n+ aft] ! date ( ! enactm5t ( ?is   
,act4  #c4 ,all[+ ,,hsa rollov] to *ild 
or p>5t ( acc\nt hold]  7a7 ,9 g5]al    
,subp>agraph 7,a7 ( section #bbc7;f77#h7
 ( ! ,int]nal ,rev5ue ,code ( #aihf is  
am5d$--  7#a7 by ins]t+ *ild1 p>5t1 or  

gr&p>5t aft] surviv+ sp\se1  7#b7 by    
ins]t+ *ild1 p>5t1 or gr&p>5t1 z ! case 
may be1 aft] ! sp\se1  7#c7 by ins]t+ 1 
*ild1 p>5t1 or gr&p>5t aft] sp\se 9 !   
head+ !re(1 &  7#d7 by add+ at ! end !  
foll[+3 ,9 ! case ( a *ild :o acquires  
su* b5efici>y's int]e/ & ) respect to   
:om a d$uction "u section #aea is       
all[able to ano!r taxpay] = a taxable   
ye> beg9n+ 9 ! cal5d> ye> 9 :i* su*     
individual's taxable ye> beg9s1 su*     
heal? sav+s acc\nt %all be treat$ z a   
*ild heal? sav+s acc\nt ( ! *ild44  7b7 
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s      
beg9n+ aft] ! date ( ! enactm5t ( ?is   
,act4  #d4 ,maximum contribution limit  
to ,,hsa increas$ to am\nt ( d$uctible &
 out-(-pocket limitation  7a7           
,self-,only cov]age ,subp>agraph 7,a7 ( 
section #bbc7;b77#b7 ( ! ,int]nal       
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
#b1bej & ins]t+ ! am\nt 9 effect "u     
subsection 7c77#b77;,a77ii77,i74  7b7   
,family cov]age ,subp>agraph 7,b7 (     

section #bbc7;b77#b7 ( su* ,code is     
am5d$ by /rik+ #d1ejj & ins]t+ ! am\nt 9
 effect "u subsection                   
7c77#b77;,a77ii77,,ii74  7c7 ,con=m+    
am5dm5t ,section #bbc7;g77#a7 ( su*     
,code is am5d$ by /rik+ subsections     
7b77#b7 & & ins]t+ subsection4  7d7     
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s      
beg9n+ aft] ! date ( ! enactm5t ( ?is   
,act4  #e4 ,equival5t bankruptcy        
protections = heal? sav+s acc\nts z     
retirem5t funds  7a7 ,9 g5]al ,section  
#ebb ( title #aa1 ,unit$ ,/ates ,code1  
is am5d$ by add+ at ! end ! foll[+ new  
subsection3  7r7 ,= purposes ( ?is      
section1 any heal? sav+s acc\nt 7z      
describ$ 9 section #bbc ( ! ,int]nal    
,rev5ue ,code ( #aihf7 %all be treat$ 9 
! same mann] z an individual retirem5t  
acc\nt describ$ 9 section #djh ( su*    
,code4  4  7b7 ,effective date ,!       
am5dm5t made by ?is section %all apply  
to cases comm5c+ "u title #aa1 ,unit$   
,/ates ,code1 aft] ! date ( ! enactm5t (

 ?is ,act4  #f4 ,all[ance ( silv] &     
bronze plans 9 connection ) heal? sav+s 
acc\nts  7a7 ,9 g5]al ,section #bbc ( ! 
,int]nal ,rev5ue ,code ( #aihf is       
am5d$-- 7#a7 by /rik+ a high d$uctible  
heal? plan ea* place x appe>s & ins]t+  
an ,,hsa compatible heal? plan1  7#b7 by
 /rik+ high d$uctible heal? plan 9      
subsection 7b77#h77;,a77ii7 & ins]t+    
,,hsa compatible heal? plan1 &  7#c7 by 
/rik+ ! high d$uctible heal? plan 9     
subsection 7c77#a77;,a77ii77,,ii7 &     
ins]t+ ! ,,hsa compatible heal? plan4   
7b7 ,,hsa compatible heal? plan def9$   
,p>agraph 7#b7 ( section #bbc7;c7 ( su* 
,code is am5d$ by r$esignat+            
subp>agraphs 7,a71 7,b71 7,c71 & 7,d7 z 
subp>agraphs 7,b71 7,c71 7,d71 & 7,e7 & 
by ins]t+ be=e subp>agraph 7,b71 z s    
r$esignat$1 ! foll[+ new subp>agraph3   
7,a7 ,9 g5]al ,! t]m ,,hsa compatible   
heal? plan means--  7i7 any high        
d$uctible heal? plan1  7ii7 any plan    
describ$ 9 section #acjb7;e7 ( ! ,pati5t
 ,protection & ,af=dable ,c>e ,act 7#db 

,u4,s4,c4 #ahjbb7;e77 7relat+ to        
cata/rophic plan71 or  7iii7 any silv]  
or bronze plan :i* 0 enroll$ 9 ?r\gh an 
,ex*ange e/abli%$ "u section #acaa or   
section #acba ( ! ,pati5t ,protection & 
,af=dable ,c>e ,act 7#db ,u4,s4,c4      
#acaa1 #ahjda74  4  7c7 ,cl]ical        
am5dm5ts ,section #bbc ( su* ,code is   
am5d$--  7#a7 by /rik+ ,9 g5]al 9 !     
head+ = subsection 7c77#b77;,b71 z      
r$esignat$ by subsection 7b7 ( ?is ,act1
 & ins]t+ ,high d$uctible heal? plan1   
7#b7 by /rik+ high d$uctible heal? plan 
9 ! head+ = subsection 7b77#h77;,b7 &   
ins]t+ hsa compatible heal? plan1 &     
7#c7 by /rik+ ,high d$uctible heal? plan
 9 ! head+ = subsection 7c77#b7 & ins]t+
 ,,hsa compatible heal? plan4  7d7      
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjag4  #g4   
,id5tification ( ,,hsa compatible plans 
,section #aajc7;b7 ( ! ,pati5t          
,protection & ,af=dable ,c>e ,act 7#db  
,u4,s4,c4 #ahjjc7;b77 is am5d$ by add+  

at ! end ! foll[+ new p>agraph3  7#c7   
,id5tification ( ,,hsa compatible plans 
,beg9n+ = plan ye> #bjah1 ! =mat        
describ$ 9 p>agraph 7#a7 %all require t 
in=mation on a cov]age option describ$ 9
 subsection 7a77#b7 t is an ,,hsa       
compatible heal? plan 7z def9$ 9 section
 #bbc7;c77#b7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf7 id5tifies su* plan z a plan t 
satisfies ! requirem5t ( section        
#bbc7;c77#a77;,a77i7 ( su* ,code4  4