,i #aaeth ,,congress #b;d ,session ,h4 ,r4 #ficg ,,in ,,the ,,house ,,of ,,representatives ,september #bg1 #bjah,mr4 ,bera 7for himself and ,ms4 ,kuster of ,new ,hampshire7 introduced the following bill2 which was referred to the ,committee on ,ways and ,means1 and in addition to the ,committee on ,energy and ,commerce1 for a period to be subsequently determined by the ,speaker1 in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to improve health savings accounts1 and for other purposes4 #a4 ,short title ,this ,act may be cited as the ,health ,savings ,modernization ,act of #bjah4 #b4 ,high deductible plan safe harbor for absence of deductible for certain coverage 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 ,safe harbor for absence of deductible for certain other care ,a plan shall not fail to be treated as a high deductible health plan by reason of failing to have a deductible for-- 7i7 a defined number of visits for outpatient primary care1 mental health care1 behavioral health care1 or urgent care1 or 7ii7 a generic or preferred prescription drug formulary4 4 7b7 ,effective date ,the amendment made by this section shall apply to plan years beginning after the date of the enactment of this ,act4 #c4 ,medical expenses of young adult children 7a7 ,in general ,the first sentence of section #bbc7;d77#b77;,a7 of the ,internal ,revenue ,code of #aihf is amended by striking and any dependent and all that follows through thereof7 of such individual and inserting and any child 7as defined in section #aeb7;f77#a77 of such individual who as of the end of the taxable year has not attained age #bg4 7b7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after the date of the enactment of this ,act4 #d4 ,excess health insurance coverage credit payable to health savings account 7a7 ,in general ,chapter #gg of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following3 #gebi4 ,excess health insurance coverage credit payable to health savings account 7a7 ,in general ,at the request of an eligible taxpayer1 the ,secretary shall make a payment to the trustee of the designated health savings account with respect to such taxpayer in an amount equal to the sum of the excesses 7if any7 described in subsection 7c77#b7 with respect to months in the taxable year4 7b7 ,designated ,health ,savings ,account ,the term designated health savings account means a health savings account of an individual described in subsection 7c77#c7 which is identified by the eligible taxpayer for purposes of this section4 7c7 ,eligible ,taxpayer ,the term eligible taxpayer means1 with respect to any taxable year1 any taxpayer if-- 7#a7 such taxpayer is allowed a credit under section #cf;,b for such taxable year1 7#b7 the amount described in subparagraph 7,b7 of section #cf;,b7b77#b7 exceeds the amount described in subparagraph 7,a7 of such section with respect to such taxpayer applied with respect to any month during such taxable year1 and 7#c7 the taxpayer1 the taxpayer's spouse1 or any dependent 7as defined in section #aeb7 of the taxpayer were eligible individuals 7as defined in section #bbc7;c77#a77 for one or more months during such taxable year4 7d7 ,contributions treated as rollovers1 etc 7#a7 ,in general ,any amount paid the ,secretary to a health savings account under this section shall be treated for purposes of this title in the same manner as a rollover contribution described in section #bbc7;f77#e74 7#b7 ,coordination with limitation on rollovers ,any amount described in paragraph 7#a7 shall not be taken into account in applying section #bbc7;f77#e77;,b7 with respect to any other amount and the limitation of section #bbc7;f77#e77;,b7 shall not apply with respect to the application of paragraph 7#a74 7e7 ,form and manner of request ,the request referred to in subsection 7a7 shall be made at such time and in such form and manner as the ,secretary may provide4 ,to the extent that the ,secretary determines feasible1 such request may identify more than one designated health savings account 7and the amount to be paid to each such account7 provided that the aggregate of such payments with respect to any taxpayer for any taxable year do not exceed the excess described in subsection 7c77#b74 7f7 ,taxpayers with seriously delinquent tax debt ,in the case of an individual who has a seriously delinquent tax debt 7as defined in section #gcde7;b77 which has not been fully satisfied-- 7#a7 if such individual is the eligible taxpayer 7or1 in the case of a joint return1 either spouse71 the ,secretary shall not make any payment under this section with respect to such taxpayer1 and 7#b7 if such individual is the account beneficiary 7as defined in section #bbc7;d77#c77 of any health savings account1 the ,secretary shall not make any payment under this section to such health savings account4 7g7 ,advance payment ,to the extent that the ,secretary determines feasible1 payment under this section may be made in advance on a monthly basis under rules similar to the rules under section #adab of the ,patient ,protection and ,affordable ,care ,act4 ,the ,secretary1 in consultation with the ,secretary of ,health and ,human ,services1 shall issue guidance on ,exchanges 7established under the ,patient ,protection and ,affordable ,care ,act7 facilitating the deposit of amounts to designated health savings account under this section4 4 7b7 ,conforming amendments 7#a7 ,section #afb7l7 of such ,code is amended by adding at the end the following new paragraph3 7#f7 ,coordination with health insurance coverage credit ,the deduction otherwise allowable to a taxpayer under paragraph 7#a7 for any taxable year shall be reduced 7but not below zero7 by the sum of-- 7,a7 the amount of the credit allowable to such taxpayer under section #cf;,b 7determined without regard to subsection 7f77#a7 thereof7 for such taxable year1 plus 7,b7 the aggregate payments made with respect to the taxpayer under section #gebi for months during such taxable year4 4 7#b7 ,section #acbd7;b77#b7 of title #ca1 ,united ,states ,code is amended by striking or #fdca and inserting #fdca1 or #gebi4 7#c7 ,the table of sections for chapter #gg of such ,code is amended by adding at the end the following new items3 ,sec4 #gebi4 ,excess ,health ,insurance ,coverage ,credit ,payable ,to ,health ,savings ,account4 4 7c7 ,effective date ,the amendments made by this section shall apply to months beginning after the date of the enactment of this ,act1 in taxable years ending after such date4 #e4 ,allowing all individuals purchasing health insurance in the individual market the option to purchase a lower premium 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 so redesignated1 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 including enrollees in plans described in section #acjb7;e7 after ,exchange4 7c7 ,requirement ,to offer additional coverage ,section #bgjg of the ,public ,health ,service ,act 7#db ,u4,s4,c4 #cjj;gg-#f7 is amended by adding at the end the following new subsection3 7e7 ,limitation on catastrophic plans ,a health insurance issuer may not offer a catastrophic plan 7as defined in subsection 7e7 of section #acjb of the ,patient ,protection and ,affordable ,care ,act7 to an individual unless such issuer also offers health insurance coverage to such individual that provides either the bronze1 silver1 gold1 or platinum level of coverage described in subsection 7d7 of such section4 4 7d7 ,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 7e7 ,effective date ,the amendments made by this section shall apply with respect to plan years beginning after the date of the enactment of this ,act4 #f4 ,high deductible health plan maximum out-of-pocket limitation 7a7 ,in general ,section #bbc7;c77#b77;,a77ii7 is amended by striking does not exceed and all that follows and inserting does not exceed the amount in effect under section #acjb7;c7 of the ,patient ,protection and ,affordable ,care ,act4 7b7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after the date of the enactment of this ,act4 #g4 ,maximum contribution limit to ,,hsa increased to amount of 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;,a77ii7 with respect to self-only coverage4 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;,a77ii7 with respect to self-only coverage4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after the date of the enactment of this ,act4