,,ii  #aae? ,,congress  #b;d ,session   
,h4 ,r4 #fcaa  ,,9 ,,! ,,s5ate ,,( ,,!  
,,unit$ ,,/ates  ,july #bf1             
#bjah,receiv$  ,,an ,,act  ,to am5d !   
,int]nal ,rev5ue ,code ( #aihf & !      
,pati5t ,protection & ,af=dable ,c>e    
,act to modify ! def9ition ( qualifi$   
heal? plan = purposes ( ! heal?         
insurance premium tax cr$it & to all[   
individuals pur*as+ heal? insurance 9 ! 
individual m>ket to pur*ase a l[]       
premium copp] plan4  #a4 ,%ort title2   
table ( cont5ts  7a7 ,%ort title ,?is   
,act may be cit$ z ! ,increas+ ,access  
to ,l[] ,premium ,plans & ,exp&+ ,heal? 
,sav+s ,acc\nts ,act ( #bjah4  7b7      
,table ( cont5ts ,! table ( cont5ts =   
?is ,act is z foll[s3  ,sec4 #a4 ,%ort  
title2 table ( cont5ts4 ,sec4 #b4       
,c>ry=w>d ( heal? flexible sp5d+        
arrangem5t acc\nt balances4 ,sec4 #c4   
,individuals entitl$ to "p ,a ( ,m$ic>e 
by reason ( age all[$ to contribute to  
heal? sav+s acc\nts4 ,sec4 #d4 ,maximum 
contribution limit to heal? sav+s acc\nt

 increas$ to am\nt ( d$uctible &        
out-(-pocket limitation4 ,sec4 #e4 ,all[
 bo? sp\ses to make cat*-up             
contributions to ! same heal? sav+s     
acc\nt4 ,sec4 #f4 ,special rule = c]ta9 
m$ical exp5ses incurr$ be=e e/abli%m5t (
 heal? sav+s acc\nt4 ,sec4 #g4 ,all[ance
 ( bronze & cata/rophic plans 9         
connection ) heal? sav+s acc\nts4 ,sec4 
#h4 ,all[+ all individuals pur*as+ heal?
 insurance 9 ! individual m>ket ! option
 to pur*ase a l[] premium copp] plan4   
,sec4 #i4 ,delay ( reimposition ( annual
 fee on heal? insurance provid]s4  #b4  
,c>ry=w>d ( heal? flexible sp5d+        
arrangem5t acc\nt balances  7a7 ,9 g5]al
 ,section #ajf ( ! ,int]nal ,rev5ue     
,code ( #aihf is am5d$ by add+ at ! end 
! foll[+ new subsection3  7h7 ,c>ry=w>d 
( heal? flexible sp5d+ arrangem5t acc\nt
 balances ,a plan %all n fail to be     
treat$ z a heal? flexible sp5d+         
arrangem5t "u ?is section or section    
#aje m]ely because ! less] (--  7#a7 su*
 arrangem5t's acc\nt balance 7or any    

portion !re(7 det]m9$ z ( ! end ( any   
plan ye>1 or  7#b7 ! product ( ! doll>  
limitation 9 effect "u section #abe7;i7 
= su* plan ye> 7det]m9$ )\t reg>d to    
p>agraph 7#b7 !re(7 multipli$ by #c1    
may be c>ri$ =w>d to ! succe$+ plan ye>4
  4  7b7 ,coord9ation ) limitation on   
sal>y r$uction contributions  7#a7 ,9   
g5]al ,section #abe7;i7 ( su* ,code is  
am5d$ by r$esignat+ p>agraph 7#b7 z     
p>agraph 7#c7 & by ins]t+ aft] p>agraph 
7#a7 ! foll[+ new p>agraph3  7#b7       
,coord9ation ) c>ry=w>d ( acc\nt        
balances ,! doll> am\nt o!rwise 9 effect
 "u p>agraph 7#a7 = any plan ye> %all be
 r$uc$ 7b n bel[ z]o7 by ! excess 7if   
any7 (--  7,a7 ! am\nt ( any acc\nt     
balance :i* is c>ri$ =w>d to su* plan   
ye> f ! prec$+ plan ye>1 ov]  7,b7 twice
 ! doll> limitation 9 effect "u p>agraph
 7#a7 7det]m9$ )\t reg>d to ?is         
p>agraph74  4  7#b7 ,con=m+ am5dm5ts    
,section #abe7;i7 ( su* ,code is am5d$  
by /rik+ taxable ye> ea* place x appe>s 
9 p>agraphs 7#a7 & 7#c7 7z r$esignat$ by

 p>agraph 7#a7 ( ?is subsection7 &      
ins]t+ plan ye>4  7c7 ,coord9ation )    
cafet]ia plan limitation on def]r$      
comp5sation ,section #abe7;d77#b7 ( su* 
,code is am5d$ by add+ at ! end ! foll[+
 new subp>agraph3  7,e7 ,exception =    
heal? flexible sp5d+ arrangem5ts        
,subp>agraph 7,a7 %all n apply to a plan
 to ! ext5t ( am\nts 9 a heal? flexible 
sp5d+ arrangem5t :i* may be c>ri$ =w>d z
 describ$ 9 section #ajf7;h74  4  7d7   
,effective date ,! am5dm5ts made by ?is 
section %all apply to plan ye>s beg9n+  
aft] ,decemb] #ca1 #bjah4  #c4          
,individuals entitl$ to "p ,a ( ,m$ic>e 
by reason ( age all[$ to contribute to  
heal? sav+s acc\nts  7a7 ,9 g5]al       
,section #bbc7;c77#a77;,b7 ( ! ,int]nal 
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
& at ! end ( clause 7ii71 by /rik+ !    
p]iod at ! end ( clause 7iii7 & ins]t+ 1
 &1 & by add+ at ! end ! foll[+ new     
clause3  7iv7 entitlem5t to hospital    
insurance b5efits "u "p ,a ( title      
,,xviii ( ! ,social ,security ,act by   

reason ( section #bbf7;a7 ( su* ,act4  4
  7b7 ,con=m+ am5dm5t ,section          
#bbc7;b77#g7 ( su* ,code is am5d$ by    
ins]t+ 7o!r ?an an entitlem5t to b5efits
 describ$ 9 subsection 7c77#a77;,b77v77 
aft] ,social ,security ,act4  7c7       
,effective date ,! am5dm5ts made by ?is 
section %all apply to mon?s beg9n+ aft] 
,decemb] #ca1 #bjah1 9 taxable ye>s end+
 aft] su* date4  #d4 ,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  #e4 ,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 ,! am5dm5ts made by 
?is section %all apply to taxable ye>s  
beg9n+ aft] ,decemb] #ca1 #bjah4  #f4   

,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  #g4 ,all[ance (   
bronze & cata/rophic plans 9 connection 
) heal? sav+s acc\nts  7a7 ,9 g5]al     
,section #bbc7;c77#b7 ( ! ,int]nal      
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new subp>agraph3  7,e7
 ,bronze & cata/rophic plans treat$ z   

high d$uctible heal? plans  7i7 ,9 g5]al
 ,! t]m high d$uctible heal? plan %all  
include any plan describ$ 9 subsection  
7d77#a77;,a7 or 7e7 ( section #acjb ( ! 
,pati5t ,protection & ,af=dable ,c>e    
,act4  7ii7 ,c]ta9 rules n applicable   
,subp>agraphs 7,c7 & 7,d7 %all n apply )
 respect to any plan describ$ 9 clause  
7i74  4  7b7 ,effective date ,! am5dm5t 
made by ?is section %all apply to mon?s 
beg9n+ aft] ,decemb] #ca1 #bjah1 9      
taxable ye>s end+ aft] su* date4  #h4   
,all[+ all individuals pur*as+ heal?    
insurance 9 ! individual m>ket ! option 
to pur*ase a l[] premium copp] plan  7a7
 ,9 g5]al ,section #acjb7;e7 ( ! ,pati5t
 ,protection & ,af=dable ,c>e ,act 7#db 
,u4,s4,c4 #ahjbb7;e77 is am5d$-- 7#a7 9 
p>agraph 7#a7--  7,a7 by r$esignat+     
clauses 7i7 & 7ii7 ( subp>agraph 7,b7 z 
subp>agraphs 7,a7 & 7,b71 respectively1 
& adju/+ ! m>g9s accord+ly2  7,b7 by    
/rik+ plan ye> if-- & all t foll[s ?r\gh
 ! plan provides-- & ins]t+ plan ye> if 
! plan provides--2 &  7,c7 9 subp>agraph

 7,a71 z r$esignat$ by p>agraph 7#a71 by
 /rik+ clause 7ii7 & ins]t+ subp>agraph 
7,b72  7#b7 by /rik+ p>agraph 7#b72 &   
7#c7 by r$esignat+ p>agraph 7#c7 z      
p>agraph 7#b74  7b7 ,risk pools ,section
 #acab7;c77#a7 ( ! ,pati5t ,protection &
 ,af=dable ,c>e ,act 7#db ,u4,s4,c4     
#ahjcb7;c77#a77 is am5d$ by ins]t+ &    
enrollees 9 cata/rophic plans describ$ 9
 section #acjb7;e7 aft] ,ex*ange4  7c7  
,con=m+ am5dm5t ,section                
#acab7;d77#c77;,c7 ( ! ,pati5t          
,protection & ,af=dable ,c>e ,act 7#db  
,u4,s4,c4 #ahjcb7;d77#c77;,c77 is am5d$ 
by /rik+ 1 except t 9 ! case ( a        
cata/rophic plan describ$ 9 section     
#acjb7;e71 a qualifi$ individual may    
enroll 9 ! plan only if ! individual is 
eligible to enroll 9 ! plan "u section  
#acjb7;e77#b74  7d7 ,effective date ,!  
am5dm5ts made by ?is section %all apply 
to plan ye>s beg9n+ aft] ,decemb] #ca1  
#bjah4  #i4 ,delay ( reimposition (     
annual fee on heal? insurance provid]s  
7a7 ,9 g5]al ,section #ijaj7;j77#c7 ( ! 

,pati5t ,protection & ,af=dable ,c>e    
,act is am5d$ by /rik+ ,decemb] #ca1    
#bjai & ins]t+ ,decemb] #ca1 #bjba4  7b7
 ,effective date ,! am5dm5t made by ?is 
section %all apply to cal5d> ye>s beg9n+
 aft] ,decemb] #ca1 #bjai4  ,pass$ !    
,h\se ( ,repres5tatives ,july #be1      
#bjah4,k>5 ,l4 ,haas1,cl]k