,i  #aae? ,,congress  #a/ ,session  ,h4 
,r4 #djh  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,janu>y #aj1 #bjag,mr4
 ,k+ ( ,i[a 7= himself1 ,mr4 ,c>t] (    
,georgia1 ,mr4 ,gohm]t1 ,mr4 ,lamborn1  
,mr4 ,we/]man1 ,mr4 ,web/] ( ,florida1  
,mr4 ,mc,clintock1 & ,mr4 ,/ew>t7       
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to exp& heal? sav+s       
acc\nts1 & = o!r purposes4  #a4 ,%ort   
title ,?is ,act may be cit$ z ! ,am]ican
 ,future ,heal?c>e ,act ( #bjag4  #b4   
,re=m ( ,heal? ,sav+s ,acc\nts  7a7     
,repeal ( high d$uctible heal? plan     
requirem5t ,section #bbc7;a7 ( !        
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
to read z foll[s3  7a7 ,d$uction all[$  
,9 ! case ( an individual1 !re %all be  
all[$ z a d$uction = a taxable ye> an   
am\nt equal to ! aggregate am\nt paid 9 
ca% dur+ su* taxable ye> by or on behalf
 ( su* individual to a heal? sav+s      
acc\nt ( su* individual4  4  7b7        

,increase 9 d$uctible ,,hsa contribution
 limitations ,section #bbc7;b77#a7 ( su*
 ,code is am5d$ by /rik+ ! sum ( !      
mon?ly & all t foll[s ?r\gh eligible    
individual & ins]t+ #aj1jjj 7#bj1jjj 9 !
 case ( a jo9t return74  7c7 ,m$ic>e    
eligible individuals eligible ,to       
contribute to ,,hsa ,section #bbc7;b7 ( 
su* ,code is am5d$ by /rik+ p>agraph    
7#g74  7d7 ,pur*ase ( heal? insurance   
,section #bbc7;d77#b7 ( su* ,code is    
am5d$-- 7#a7 by /rik+ subp>agraphs 7,b7 
& 7,c71 &  7#b7 by /rik+ ,qualifi$      
m$ical exp5ses4-- & all t foll[s ?r\gh  
,! t]m & ins]t+ ,qualifi$ m$ical        
exp5ses4--,! t]m4  7e7 ,co/-(-,liv+     
adju/m5t = cat*up contributions ,section
 #bbc7;f77#a7 ( su* ,code 7z r$esignat$ 
by subsection 7g77#c77 is am5d$ by /rik+
 ,ea* doll> am\nt 9 subsections 7b77#b7 
& 7c77#b77;,a7 & ins]t+ ,9 ! case ( a   
taxable ye> beg9n+ aft] ,decemb] #ca1   
#bjaf1 ea* doll> am\nt 9 p>agraphs 7#a7 
& 7#b7 ( subsection 7b74  7f7           
,co/-(-,liv+ adju/m5t index$ to ,,cpi   

m$ical c>e compon5t ,section #bbc7;f7 7z
 s r$esignat$7 is am5d$ by add+ at ! end
 ! foll[+ new p>agraph3  7#c7 ,,cpi     
m$ical c>e compon5t  7,a7 ,9 g5]al ,=   
purposes ( p>agraph 7#a71 ! co/-(-liv+  
adju/m5t det]m9$ "u section #a7;f77#c7 =
 ! cal5d> ye> %all be det]m9$ by        
sub/itut+ ,,cpi m$ical c>e compon5t =   
,,cpi4  7,b7 ,,cpi m$ical c>e compon5t  
,= purposes ( subp>agraph 7,a71 ! t]m   
,,cpi m$ical c>e compon5t means ! m$ical
 c>e compon5t = ! ,consum] ,price ,index
 = ,all ,urban ,consum]s publi%$ by !   
,dep>tm5t ( ,labor4  4  7g7 ,con=m+     
am5dm5ts  7#a7 ,section #bbc7;b7 ( su*  
,code is am5d$ by /rik+ p>agraphs 7#b71 
7#e71 & 7#h7 & by r$esignat+ p>agraphs  
7#c71 7#d71 & 7#f7 z p>agraphs 7#b71    
7#c71 & 7#d71 respectively4  7#b7       
,section #bbc7;b77#c7 ( su* ,code 7z    
r$esignat$ by p>agraph 7#a77 is am5d$ by
 /rik+ ! la/ s5t5ce4  7#c7 ,section #bbc
 ( su* ,code is am5d$ by /rik+          
subsection 7c7 & r$esignat+ subsections 
7d7 ?r\gh 7h7 z subsections 7c7 ?r\gh   

7g71 respectively4  7#d7 ,section       
#bbc7;c77#a77;,a7 ( su* ,code 7z        
r$esignat$ by p>agraph 7#c77 is am5d$-- 
7,a7 by /rik+ subsection 7f77#e7 &      
ins]t+ subsection 7e77#e71 &  7,b7 9    
clause 7ii7 by /rik+ ! sum (-- & all t  
foll[s & ins]t+ ! doll> am\nt 9 effect  
"u subsection 7b77#a744  7#e7 ,section  
#bbc7;f77#a7 7z r$esignat$ by p>agraph  
7#c77 is am5d$ by /rik+ cal5d> ye> #bjjc
 & ins]t+ cal5d> ye> #bjad4  7#f7       
,section #bf7;b77#b77,u7 ( su* ,code is 
am5d$ by /rik+ section #bbc7;f77#d7 &   
ins]t+ section #bbc7;e77#d74  7#g7      
,sections #ce7;g77#c71                  
#bbj7;f77#e77;,a71 #hdh7;e77#a77v71     
#digc7;a77#e71 & #fjea7;a77#ab7 ( su*   
,code are ea* am5d$ by /rik+ section    
#bbc7;d7 ea* place x appe>s & ins]t+    
section #bbc7;c74  7#h7 ,section        
#ajf7;d77#a7 ( su* ,code is am5d$-- 7,a7
 by /rik+ :o is an eligible individual  
7z def9$ 9 section #bbc7;c77#a771 &     
7,b7 by /rik+ section #bbc7;d7 & ins]t+ 
section #bbc7;c74  7#i7 ,section        

#djh7;d77#i7 ( su* ,code is am5d$--     
7,a7 9 subp>agraph 7,a7 by /rik+ :o is  
an eligible individual 7z def9$ 9       
section #bbc7;c77 &1 &  7,b7 9          
subp>agraph 7,c7 by /rik+ comput$ on !  
basis ( ! type ( cov]age "u ! high      
d$uctible heal? plan cov]+ ! individual 
at ! "t ( ! qualifi$ ,,hsa fund+        
di/ribution4  7#aj7 ,section            
#hgg;,a7g77#f7 ( su* ,code is am5d$ by  
/rik+ #bbc7;f77#d7 & ins]t+             
#bbc7;e77#d74  7#aa7 ,section #digc7;g7 
( su* ,code is am5d$--  7,a7 by /rik+   
section #bbc7;d7 & ins]t+ section       
#bbc7;c71  7,b7 9 p>agraph 7#b71 by     
/rik+ section #bbc7;f77#b7 & ins]t+     
section #bbc7;e77#b71 &  7,c7 by /rik+  
section #bbc7;f77#c7 & ins]t+ section   
#bbc7;e77#c74  7#ab7 ,section #dige (   
su* ,code is am5d$--  7,a7 9 subsection 
7c77#f7-- 7i7 by /rik+ section #bbc7;d7 
& ins]t+ section #bbc7;c71 &  7ii7 by   
/rik+ section #bbc7;e77#b7 & ins]t+     
section #bbc7;d77#b71 &  7,b7 9         
subsection 7e77#a77;,e71 by /rik+       

section #bbc7;d7 & ins]t+ section       
#bbc7;c74  7#ac7 ,section               
#ffic7;a77#b77;,c7 ( su* ,code is am5d$ 
by /rik+ section #bbc7;h7 & ins]t+      
section #bbc7;g74  7h7 ,effective date  
,! am5dm5ts made by ?is section %all    
apply to taxable ye>s beg9n+ aft]       
,decemb] #ca1 #bjaf4  #c4 ,,hsa ,rollov]
 to ,m$ic>e ,advantage ,,msa  7a7 ,9    
g5]al ,section #ach7;b77#b7 ( ! ,int]nal
 ,rev5ue ,code ( #aihf is am5d$ by /rik+
 or at ! end ( subp>agraph 7,a71 by add+
 or at ! end ( subp>agraph 7,c71 & by   
add+ at ! end ! foll[+ new subp>agraph3 
7,c7 an ,,hsa rollov] contribution      
describ$ 9 subsection 7d77#e71  4  7b7  
,,hsa rollov] contribution ,section     
#ach7;c7 ( su* ,code is am5d$ by add+ at
 ! end ! foll[+ new p>agraph3  7#e7     
,rollov] contribution ,an am\nt is      
describ$ 9 ?is p>agraph z a rollov]     
contribution if x meets ! requirem5t (  
subp>agraphs 7,a7 & 7,b74  7,a7 ,9 g5]al
 ,! requirem5ts ( ?is subp>agraph are   
met 9 ! case ( an am\nt paid or         

di/ribut$ f a heal? sav+s to ! acc\nt   
b5efici>y to ! ext5t ! am\nt is receiv$ 
is paid into a ,m$ic>e ,advantage ,,msa 
( su* b5efici>y n lat] ?an ! #fj? day   
aft] ! day on :i* ! b5efici>y receives !
 paym5t or di/ribution4  7,b7           
,limitation ,?is p>agraph %all n apply  
to any am\nt describ$ 9 subp>agraph 7,a7
 receiv$ by an individual f a heal?     
sav+s acc\nt if1 at any "t dur+ ! #a-ye>
 p]iod end+ on ! day ( su* receipt1 su* 
individual receiv$ any o!r am\nt        
describ$ 9 subp>agraph 7,a7 f a heal?   
sav+s acc\nt :i* 0 n includible 9 !     
individual's gross income because ( !   
application ( section #bbc7;e77#e77;,a74
  4  7c7 ,con=m+ am5dm5t ,section       
#bbc7;e77#e77;,a7 ( su* ,code1 z am5d$  
by section #b1 is am5d$ by ins]t+ or    
,m$ic>e ,advantage ,,msa aft] into a    
heal? sav+s acc\nt4  7d7 ,effective date
 ,! am5dm5ts made by ?is section %all   
apply to taxable ye>s beg9n+ aft]       
,decemb] #ca1 #bjaf4