,,ii #aaeth ,,congress #b;d ,session ,h4 ,r4 #fcaa ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,july #bf1 #bjah,received ,,an ,,act ,to amend the ,internal ,revenue ,code of #aihf and the ,patient ,protection and ,affordable ,care ,act to modify the definition of qualified health plan for purposes of the health insurance premium tax credit and to allow individuals purchasing health insurance in the individual market to purchase a lower premium copper plan4 #a4 ,short title2 table of contents 7a7 ,short title ,this ,act may be cited as the ,increasing ,access to ,lower ,premium ,plans and ,expanding ,health ,savings ,accounts ,act of #bjah4 7b7 ,table of contents ,the table of contents for this ,act is as follows3 ,sec4 #a4 ,short title2 table of contents4 ,sec4 #b4 ,carryforward of health flexible spending arrangement account balances4 ,sec4 #c4 ,individuals entitled to part ,a of ,medicare by reason of age allowed to contribute to health savings accounts4 ,sec4 #d4 ,maximum contribution limit to health savings account increased to amount of deductible and out-of-pocket limitation4 ,sec4 #e4 ,allow both spouses to make catch-up contributions to the same health savings account4 ,sec4 #f4 ,special rule for certain medical expenses incurred before establishment of health savings account4 ,sec4 #g4 ,allowance of bronze and catastrophic plans in connection with health savings accounts4 ,sec4 #h4 ,allowing all individuals purchasing health insurance in the individual market the option to purchase a lower premium copper plan4 ,sec4 #i4 ,delay of reimposition of annual fee on health insurance providers4 #b4 ,carryforward of health flexible spending arrangement account balances 7a7 ,in general ,section #ajf of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new subsection3 7h7 ,carryforward of health flexible spending arrangement account balances ,a plan shall not fail to be treated as a health flexible spending arrangement under this section or section #aje merely because the lesser of-- 7#a7 such arrangement's account balance 7or any portion thereof7 determined as of the end of any plan year1 or 7#b7 the product of the dollar limitation in effect under section #abe7;i7 for such plan year 7determined without regard to paragraph 7#b7 thereof7 multiplied by #c1 may be carried forward to the succeeding plan year4 4 7b7 ,coordination with limitation on salary reduction contributions 7#a7 ,in general ,section #abe7;i7 of such ,code is amended by redesignating paragraph 7#b7 as paragraph 7#c7 and by inserting after paragraph 7#a7 the following new paragraph3 7#b7 ,coordination with carryforward of account balances ,the dollar amount otherwise in effect under paragraph 7#a7 for any plan year shall be reduced 7but not below zero7 by the excess 7if any7 of-- 7,a7 the amount of any account balance which is carried forward to such plan year from the preceding plan year1 over 7,b7 twice the dollar limitation in effect under paragraph 7#a7 7determined without regard to this paragraph74 4 7#b7 ,conforming amendments ,section #abe7;i7 of such ,code is amended by striking taxable year each place it appears in paragraphs 7#a7 and 7#c7 7as redesignated by paragraph 7#a7 of this subsection7 and inserting plan year4 7c7 ,coordination with cafeteria plan limitation on deferred compensation ,section #abe7;d77#b7 of such ,code is amended by adding at the end the following new subparagraph3 7,e7 ,exception for health flexible spending arrangements ,subparagraph 7,a7 shall not apply to a plan to the extent of amounts in a health flexible spending arrangement which may be carried forward as described in section #ajf7;h74 4 7d7 ,effective date ,the amendments made by this section shall apply to plan years beginning after ,december #ca1 #bjah4 #c4 ,individuals entitled to part ,a of ,medicare by reason of age allowed to contribute to health savings accounts 7a7 ,in general ,section #bbc7;c77#a77;,b7 of the ,internal ,revenue ,code of #aihf is amended by striking and at the end of clause 7ii71 by striking the period at the end of clause 7iii7 and inserting 1 and1 and by adding at the end the following new clause3 7iv7 entitlement to hospital insurance benefits under part ,a of title ,,xviii of the ,social ,security ,act by reason of section #bbf7;a7 of such ,act4 4 7b7 ,conforming amendment ,section #bbc7;b77#g7 of such ,code is amended by inserting 7other than an entitlement to benefits described in subsection 7c77#a77;,b77v77 after ,social ,security ,act4 7c7 ,effective date ,the amendments made by this section shall apply to months beginning after ,december #ca1 #bjah1 in taxable years ending after such date4 #d4 ,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 #e4 ,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 amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjah4 #f4 ,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 #g4 ,allowance of bronze and catastrophic plans in connection with health savings accounts 7a7 ,in general ,section #bbc7;c77#b7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new subparagraph3 7,e7 ,bronze and catastrophic plans treated as high deductible health plans 7i7 ,in general ,the term high deductible health plan shall include any plan described in subsection 7d77#a77;,a7 or 7e7 of section #acjb of the ,patient ,protection and ,affordable ,care ,act4 7ii7 ,certain rules not applicable ,subparagraphs 7,c7 and 7,d7 shall not apply with respect to any plan described in clause 7i74 4 7b7 ,effective date ,the amendment made by this section shall apply to months beginning after ,december #ca1 #bjah1 in taxable years ending after such date4 #h4 ,allowing all individuals purchasing health insurance in the individual market the option to purchase a lower premium copper plan 7a7 ,in general ,section #acjb7;e7 of the ,patient ,protection and ,affordable ,care ,act 7#db ,u4,s4,c4 #ahjbb7;e77 is amended-- 7#a7 in paragraph 7#a7-- 7,a7 by redesignating clauses 7i7 and 7ii7 of subparagraph 7,b7 as subparagraphs 7,a7 and 7,b71 respectively1 and adjusting the margins accordingly2 7,b7 by striking plan year if-- and all that follows through the plan provides-- and inserting plan year if the plan provides--2 and 7,c7 in subparagraph 7,a71 as redesignated by paragraph 7#a71 by striking clause 7ii7 and inserting subparagraph 7,b72 7#b7 by striking paragraph 7#b72 and 7#c7 by redesignating paragraph 7#c7 as paragraph 7#b74 7b7 ,risk pools ,section #acab7;c77#a7 of the ,patient ,protection and ,affordable ,care ,act 7#db ,u4,s4,c4 #ahjcb7;c77#a77 is amended by inserting and enrollees in catastrophic plans described in section #acjb7;e7 after ,exchange4 7c7 ,conforming amendment ,section #acab7;d77#c77;,c7 of the ,patient ,protection and ,affordable ,care ,act 7#db ,u4,s4,c4 #ahjcb7;d77#c77;,c77 is amended by striking 1 except that in the case of a catastrophic plan described in section #acjb7;e71 a qualified individual may enroll in the plan only if the individual is eligible to enroll in the plan under section #acjb7;e77#b74 7d7 ,effective date ,the amendments made by this section shall apply to plan years beginning after ,december #ca1 #bjah4 #i4 ,delay of reimposition of annual fee on health insurance providers 7a7 ,in general ,section #ijaj7;j77#c7 of the ,patient ,protection and ,affordable ,care ,act is amended by striking ,december #ca1 #bjai and inserting ,december #ca1 #bjba4 7b7 ,effective date ,the amendment made by this section shall apply to calendar years beginning after ,december #ca1 #bjai4 ,passed the ,house of ,representatives ,july #be1 #bjah4,karen ,l4 ,haas1,clerk