,,ib  ,union ,cal5d> ,no4 #fef  #aae?   
,,congress  #b;d ,session  ,h4 ,r4 #fcjf
  ,report ,no4 #aae-hdg  ,,9 ,,! ,,h\se 
,,( ,,repres5tatives  ,july #c1 #bjah   
,mr4 ,pauls5 introduc$ ! foll[+ bill2   
:i* 0 ref]r$ to ! ,committee on ,ways & 
,means  ,july #ai1 #bjah ,report$ ) an  
am5dm5t1 committ$ to ! ,committee ( !   
,:ole ,h\se on ! ,/ate ( ! ,union1 &    
ord]$ to be pr9t$ ,/rike out all aft] ! 
enact+ clause & ins]t ! "p pr9t$ 9      
italic ,= text ( introduc$ bill1 see    
copy ( bill z introduc$ on ,july #c1    
#bjah  ,a ,,bill  ,to am5d ! ,int]nal   
,rev5ue ,code ( #aihf to increase !     
contribution limitation = heal? sav+s   
acc\nts1 & = o!r purposes4  #a4 ,%ort   
title ,?is ,act may be cit$ z ! ,heal?  
,c>e ,security ,act ( #bjah4  #b4       
,maximum contribution limit to heal?    
sav+s acc\nt increas$ to am\nt (        
d$uctible & out-(-pocket limitation  7a7
 ,self-,only cov]age ,section           
#bbc7;b77#b77;,a7 ( ! ,int]nal ,rev5ue  
,code ( #aihf is am5d$ by /rik+ #b1bej &

 ins]t+ ! am\nt 9 effect "u subsection  
7c77#b77;,a77ii77,i74  7b7 ,family      
cov]age ,section #bbc7;b77#b77;,b7 ( su*
 ,code is am5d$ by /rik+ #d1ejj & ins]t+
 ! am\nt 9 effect "u subsection         
7c77#b77;,a77ii77,,ii74  7c7 ,con=m+    
am5dm5ts ,section #bbc7;g77#a7 ( su*    
,code is am5d$--  7#a7 by /rik+         
subsections 7b77#b7 & bo? places x      
appe>s & ins]t+ subsection1 &  7#b7 9   
subp>agraph 7,b71 by /rik+ det]m9$ by & 
all t foll[s ?r\gh cal5d> ye> #bjjc4 &  
ins]t+ det]m9$ by sub/itut+ cal5d> ye>  
#bjjc = cal5d> ye> #bjaf 9 subp>agraph  
7,a77ii7 !re(44  7d7 ,effective date ,! 
am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ,decemb]    
#ca1 #bjah4  #c4 ,all[ bo? sp\ses to    
make cat*-up contributions to ! same    
heal? sav+s acc\nt  7a7 ,9 g5]al        
,section #bbc7;b77#e7 ( ! ,int]nal      
,rev5ue ,code ( #aihf is am5d$ to read z
 foll[s3  7#e7 ,special rule = m>ri$    
individuals ) family cov]age  7,a7 ,9   
g5]al ,9 ! case ( individuals :o are    

m>ri$ to ea* o!r1 if bo? sp\ses are     
eligible individuals & ei!r sp\se has   
family cov]age "u a high d$uctible heal?
 plan z ( ! fir/ day ( any mon?--  7i7 !
 limitation "u p>agraph 7#a7 %all be    
appli$ by n tak+ into acc\nt any o!r    
high d$uctible heal? plan cov]age ( ei!r
 sp\se 7& if su* sp\ses bo? h family    
cov]age "u sep>ate high d$uctible heal? 
plans1 only "o su* cov]age %all be tak5 
into acc\nt71  7ii7 su* limitation 7aft]
 application ( clause 7i77 %all be r$uc$
 by ! aggregate am\nt paid to ,ar*]     
,m,s,as ( su* sp\ses = ! taxable ye>1 & 
7iii7 su* limitation 7aft] application (
 clauses 7i7 & 7ii77 %all be divid$     
equally betwe5 su* sp\ses unless !y     
agree on a diff]5t division4  7,b7      
,treatm5t ( additional contribution     
am\nts ,if bo? sp\ses ref]r$ to 9       
subp>agraph 7,a7 h atta9$ age #ee be=e !
 close ( ! taxable ye>1 ! limitation    
ref]r$ to 9 subp>agraph 7,a77iii7 :i* is
 subject to division betwe5 ! sp\ses    
%all include ! additional contribution  

am\nts det]m9$ "u p>agraph 7#c7 = bo?   
sp\ses4 ,9 any o!r case1 any additional 
contribution am\nt det]m9$ "u p>agraph  
7#c7 %all n be tak5 into acc\nt "u      
subp>agraph 7,a77iii7 & %all n be       
subject to division betwe5 ! sp\ses4  4 
7b7 ,effective date ,! am5dm5t made by  
?is section %all apply to taxable ye>s  
beg9n+ aft] ,decemb] #ca1 #bjah4  #d4   
,special rule = c]ta9 m$ical exp5ses    
incurr$ be=e e/abli%m5t ( heal? sav+s   
acc\nt  7a7 ,9 g5]al ,section           
#bbc7;d77#b7 ( ! ,int]nal ,rev5ue ,code 
( #aihf is am5d$ by add+ at ! end !     
foll[+ new subp>agraph3  7,d7 ,treatm5t 
( c]ta9 m$ical exp5ses incurr$ be=e     
e/abli%m5t ( acc\nt ,if a heal? sav+s   
acc\nt is e/abli%$ dur+ ! #fj-;day p]iod
 beg9n+ on ! date t cov]age ( ! acc\nt  
b5efici>y "u a high d$uctible heal? plan
 beg9s1 !n1 solely = purposes ( det]m9+ 
:e!r an am\nt paid is us$ = a qualifi$  
m$ical exp5se1 su* acc\nt %all be treat$
 z hav+ be5 e/abli%$ on ! date t su*    
cov]age beg9s4  4  7b7 ,effective date  

,! am5dm5t made by ?is section %all     
apply ) respect to cov]age beg9n+ aft]  
,decemb] #ca1 #bjah4  ,july #ai1 #bjah  
,report$ ) an am5dm5t1 committ$ to !    
,committee ( ! ,:ole ,h\se on ! ,/ate ( 
! ,union1 & ord]$ to be pr9t$