,,ib  ,union ,calendar ,no4 #fef  #aaeth
 ,,congress  #b;d ,session  ,h4 ,r4     
#fcjf  ,report ,no4 #aae-hdg  ,,in ,,the
 ,,house ,,of ,,representatives  ,july  
#c1 #bjah ,mr4 ,paulsen introduced the  
following bill2 which was referred to   
the ,committee on ,ways and ,means      
,july #ai1 #bjah ,reported with an      
amendment1 committed to the ,committee  
of the ,whole ,house on the ,state of   
the ,union1 and ordered to be printed   
,strike out all after the enacting      
clause and insert the part printed in   
italic ,for text of introduced bill1 see
 copy of bill as introduced on ,july #c1
 #bjah  ,a ,,bill  ,to amend the        
,internal ,revenue ,code of #aihf to    
increase the contribution limitation for
 health savings accounts1 and for other 
purposes4  #a4 ,short title ,this ,act  
may be cited as the ,health ,care       
,security ,act of #bjah4  #b4 ,maximum  
contribution limit to health savings    
account increased to amount of          
deductible and out-of-pocket limitation 

7a7 ,self-,only coverage ,section       
#bbc7;b77#b77;,a7 of the ,internal      
,revenue ,code of #aihf is amended by   
striking #b1bej and inserting the amount
 in effect under subsection             
7c77#b77;,a77ii77,i74  7b7 ,family      
coverage ,section #bbc7;b77#b77;,b7 of  
such ,code is amended by striking #d1ejj
 and inserting the amount in effect     
under subsection 7c77#b77;,a77ii77,,ii74
  7c7 ,conforming amendments ,section   
#bbc7;g77#a7 of such ,code is amended-- 
7#a7 by striking subsections 7b77#b7 and
 both places it appears and inserting   
subsection1 and  7#b7 in subparagraph   
7,b71 by striking determined by and all 
that follows through calendar year      
#bjjc4 and inserting determined by      
substituting calendar year #bjjc for    
calendar year #bjaf in subparagraph     
7,a77ii7 thereof44  7d7 ,effective date 
,the amendments made by this section    
shall apply to taxable years beginning  
after ,december #ca1 #bjah4  #c4 ,allow 
both spouses to make catch-up           

contributions to the same health savings
 account  7a7 ,in general ,section      
#bbc7;b77#e7 of the ,internal ,revenue  
,code of #aihf is amended to read as    
follows3  7#e7 ,special rule for married
 individuals with family coverage  7,a7 
,in general ,in the case of individuals 
who are married to each other1 if both  
spouses are eligible individuals and    
either spouse has family coverage under 
a high deductible health plan as of the 
first day of any month--  7i7 the       
limitation under paragraph 7#a7 shall be
 applied by not taking into account any 
other high deductible health plan       
coverage of either spouse 7and if such  
spouses both have family coverage under 
separate high deductible health plans1  
only one such coverage shall be taken   
into account71  7ii7 such limitation    
7after application of clause 7i77 shall 
be reduced by the aggregate amount paid 
to ,archer ,m,s,as of such spouses for  
the taxable year1 and  7iii7 such       
limitation 7after application of clauses

 7i7 and 7ii77 shall be divided equally 
between such spouses unless they agree  
on a different division4  7,b7          
,treatment of additional contribution   
amounts ,if both spouses referred to in 
subparagraph 7,a7 have attained age #ee 
before the close of the taxable year1   
the limitation referred to in           
subparagraph 7,a77iii7 which is subject 
to division between the spouses shall   
include the additional contribution     
amounts determined under paragraph 7#c7 
for both spouses4 ,in any other case1   
any additional contribution amount      
determined under paragraph 7#c7 shall   
not be taken into account under         
subparagraph 7,a77iii7 and shall not be 
subject to division between the spouses4
  4  7b7 ,effective date ,the amendment 
made by this section shall apply to     
taxable years beginning after ,december 
#ca1 #bjah4  #d4 ,special rule for      
certain medical expenses incurred before
 establishment of health savings account
  7a7 ,in general ,section #bbc7;d77#b7 

of the ,internal ,revenue ,code of #aihf
 is amended by adding at the end the    
following new subparagraph3  7,d7       
,treatment of certain medical expenses  
incurred before establishment of account
 ,if a health savings account is        
established during the #fj-;day period  
beginning on the date that coverage of  
the account beneficiary under a high    
deductible health plan begins1 then1    
solely for purposes of determining      
whether an amount paid is used for a    
qualified medical expense1 such account 
shall be treated as having been         
established on the date that such       
coverage begins4  4  7b7 ,effective date
 ,the amendment made by this section    
shall apply with respect to coverage    
beginning after ,december #ca1 #bjah4   
,july #ai1 #bjah ,reported with an      
amendment1 committed to the ,committee  
of the ,whole ,house on the ,state of   
the ,union1 and ordered to be printed