,i  #aae? ,,congress  #b;d ,session  ,h4
 ,r4 #ficg  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,septemb] #bg1        
#bjah,mr4 ,b]a 7= himself & ,ms4 ,ku/] (
 ,new ,hamp%ire7 introduc$ ! foll[+     
bill2 :i* 0 ref]r$ to ! ,committee on   
,ways & ,means1 & 9 addition to !       
,committee on ,en]gy & ,comm]ce1 = a    
p]iod to be subsequ5tly det]m9$ by !    
,speak]1 9 ea* case = consid]ation ( su*
 provisions z fall )9 ! jurisdiction ( !
 committee conc]n$  ,a ,,bill  ,to am5d 
! ,int]nal ,rev5ue ,code ( #aihf to     
improve heal? sav+s acc\nts1 & = o!r    
purposes4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,heal? ,sav+s ,mod]nization
 ,act ( #bjah4  #b4 ,high d$uctible plan
 safe h>bor = abs5ce ( d$uctible = c]ta9
 cov]age  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 ,safe     
h>bor = abs5ce ( d$uctible = c]ta9 o!r  
c>e ,a plan %all n fail to be treat$ z a
 high d$uctible heal? plan by reason (  

fail+ to h a d$uctible =--  7i7 a def9$ 
numb] ( visits = outpati5t prim>y c>e1  
m5tal heal? c>e1 behavioral heal? c>e1  
or urg5t c>e1 or  7ii7 a g5]ic or       
pref]r$ prescription drug =mul>y4  4    
7b7 ,effective date ,! am5dm5t made by  
?is section %all apply to plan ye>s     
beg9n+ aft] ! date ( ! enactm5t ( ?is   
,act4  #c4 ,m$ical exp5ses ( "y adult   
*ildr5  7a7 ,9 g5]al ,! fir/ s5t5ce (   
section #bbc7;d77#b77;,a7 ( ! ,int]nal  
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
& any dep5d5t & all t foll[s ?r\gh !re(7
 ( su* individual & ins]t+ & any *ild 7z
 def9$ 9 section #aeb7;f77#a77 ( su*    
individual :o z ( ! end ( ! taxable ye> 
has n atta9$ age #bg4  7b7 ,effective   
date ,! am5dm5ts made by ?is section    
%all apply to taxable ye>s beg9n+ aft] !
 date ( ! enactm5t ( ?is ,act4  #d4     
,excess heal? insurance cov]age cr$it   
payable to heal? sav+s acc\nt  7a7 ,9   
g5]al ,*apt] #gg ( ! ,int]nal ,rev5ue   
,code ( #aihf is am5d$ by add+ at ! end 
! foll[+3  #gebi4 ,excess heal?         

insurance cov]age cr$it payable to heal?
 sav+s acc\nt  7a7 ,9 g5]al ,at ! reque/
 ( an eligible taxpay]1 ! ,secret>y %all
 make a paym5t to ! tru/ee ( ! designat$
 heal? sav+s acc\nt ) respect to su*    
taxpay] 9 an am\nt equal to ! sum ( !   
excesses 7if any7 describ$ 9 subsection 
7c77#b7 ) respect to mon?s 9 ! taxable  
ye>4  7b7 ,designat$ ,heal? ,sav+s      
,acc\nt ,! t]m designat$ heal? sav+s    
acc\nt means a heal? sav+s acc\nt ( an  
individual describ$ 9 subsection 7c77#c7
 :i* is id5tifi$ by ! eligible taxpay] =
 purposes ( ?is section4  7c7 ,eligible 
,taxpay] ,! t]m eligible taxpay] means1 
) respect to any taxable ye>1 any       
taxpay] if-- 7#a7 su* taxpay] is all[$ a
 cr$it "u section #cf;,b = su* taxable  
ye>1  7#b7 ! am\nt describ$ 9           
subp>agraph 7,b7 ( section #cf;,b7b77#b7
 exce$s ! am\nt describ$ 9 subp>agraph  
7,a7 ( su* section ) respect to su*     
taxpay] appli$ ) respect to any mon?    
dur+ su* taxable ye>1 &  7#c7 ! taxpay]1
 ! taxpay]'s sp\se1 or any dep5d5t 7z   

def9$ 9 section #aeb7 ( ! taxpay] 7     
eligible individuals 7z def9$ 9 section 
#bbc7;c77#a77 = "o or m mon?s dur+ su*  
taxable ye>4  7d7 ,contributions treat$ 
z rollov]s1 etc  7#a7 ,9 g5]al ,any     
am\nt paid ! ,secret>y to a heal? sav+s 
acc\nt "u ?is section %all be treat$ =  
purposes ( ?is title 9 ! same mann] z a 
rollov] contribution describ$ 9 section 
#bbc7;f77#e74  7#b7 ,coord9ation )      
limitation on rollov]s ,any am\nt       
describ$ 9 p>agraph 7#a7 %all n be tak5 
into acc\nt 9 apply+ section            
#bbc7;f77#e77;,b7 ) respect to any o!r  
am\nt & ! limitation ( section          
#bbc7;f77#e77;,b7 %all n apply ) respect
 to ! application ( p>agraph 7#a74  7e7 
,=m & mann] ( reque/ ,! reque/ ref]r$ to
 9 subsection 7a7 %all be made at su* "t
 & 9 su* =m & mann] z ! ,secret>y may   
provide4 ,to ! ext5t t ! ,secret>y      
det]m9es feasible1 su* reque/ may       
id5tify m ?an "o designat$ heal? sav+s  
acc\nt 7& ! am\nt to be paid to ea* su* 
acc\nt7 provid$ t ! aggregate ( su*     

paym5ts ) respect to any taxpay] = any  
taxable ye> d n exce$ ! excess describ$ 
9 subsection 7c77#b74  7f7 ,taxpay]s )  
s]i\sly del9qu5t tax debt ,9 ! case ( an
 individual :o has a s]i\sly del9qu5t   
tax debt 7z def9$ 9 section #gcde7;b77  
:i* has n be5 fully satisfi$--  7#a7 if 
su* individual is ! eligible taxpay]    
7or1 9 ! case ( a jo9t return1 ei!r     
sp\se71 ! ,secret>y %all n make any     
paym5t "u ?is section ) respect to su*  
taxpay]1 &  7#b7 if su* individual is ! 
acc\nt b5efici>y 7z def9$ 9 section     
#bbc7;d77#c77 ( any heal? sav+s acc\nt1 
! ,secret>y %all n make any paym5t "u   
?is section to su* heal? sav+s acc\nt4  
7g7 ,advance paym5t ,to ! ext5t t !     
,secret>y det]m9es feasible1 paym5t "u  
?is section may be made 9 advance on a  
mon?ly basis "u rules simil> to ! rules 
"u section #adab ( ! ,pati5t ,protection
 & ,af=dable ,c>e ,act4 ,! ,secret>y1 9 
consultation ) ! ,secret>y ( ,heal? &   
,human ,s]vices1 %all issue guidance on 
,ex*anges 7e/abli%$ "u ! ,pati5t        

,protection & ,af=dable ,c>e ,act7      
facilitat+ ! deposit ( am\nts to        
designat$ heal? sav+s acc\nt "u ?is     
section4  4  7b7 ,con=m+ am5dm5ts  7#a7 
,section #afb7l7 ( su* ,code is am5d$ by
 add+ at ! end ! foll[+ new p>agraph3   
7#f7 ,coord9ation ) heal? insurance     
cov]age cr$it ,! d$uction o!rwise       
all[able to a taxpay] "u p>agraph 7#a7 =
 any taxable ye> %all be r$uc$ 7b n bel[
 z]o7 by ! sum (--  7,a7 ! am\nt ( !    
cr$it all[able to su* taxpay] "u section
 #cf;,b 7det]m9$ )\t reg>d to subsection
 7f77#a7 !re(7 = su* taxable ye>1 plus  
7,b7 ! aggregate paym5ts made ) respect 
to ! taxpay] "u section #gebi = mon?s   
dur+ su* taxable ye>4  4  7#b7 ,section 
#acbd7;b77#b7 ( title #ca1 ,unit$ ,/ates
 ,code is am5d$ by /rik+ or #fdca &     
ins]t+ #fdca1 or #gebi4  7#c7 ,! table (
 sections = *apt] #gg ( su* ,code is    
am5d$ by add+ at ! end ! foll[+ new     
items3  ,sec4 #gebi4 ,excess ,heal?     
,insurance ,cov]age ,cr$it ,payable ,to 
,heal? ,sav+s ,acc\nt4  4  7c7          

,effective date ,! am5dm5ts made by ?is 
section %all apply to mon?s beg9n+ aft] 
! date ( ! enactm5t ( ?is ,act1 9       
taxable ye>s end+ aft] su* date4  #e4   
,all[+ all individuals pur*as+ heal?    
insurance 9 ! individual m>ket ! option 
to pur*ase a l[] premium 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 s r$esignat$1 by /rik+ clause  
7ii7 & ins]t+ subp>agraph 7,b72  7#b7 by
 /rik+ p>agraph 7#b72 &  7#c7 by        
r$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+ &    

includ+ enrollees 9 plans describ$ 9    
section #acjb7;e7 aft] ,ex*ange4  7c7   
,requirem5t ,to (f] additional cov]age  
,section #bgjg ( ! ,public ,heal?       
,s]vice ,act 7#db ,u4,s4,c4 #cjj;gg-#f7 
is am5d$ by add+ at ! end ! foll[+ new  
subsection3  7e7 ,limitation on         
cata/rophic plans ,a heal? insurance    
issu] may n (f] a cata/rophic plan 7z   
def9$ 9 subsection 7e7 ( section #acjb (
 ! ,pati5t ,protection & ,af=dable ,c>e 
,act7 to an individual unless su* issu] 
also (f]s heal? insurance cov]age to su*
 individual t provides ei!r ! bronze1   
silv]1 gold1 or plat9um level ( cov]age 
describ$ 9 subsection 7d7 ( su* section4
  4  7d7 ,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  7e7 ,effective date ,!  
am5dm5ts made by ?is section %all apply 
) respect to plan ye>s beg9n+ aft] !    
date ( ! enactm5t ( ?is ,act4  #f4 ,high
 d$uctible heal? plan maximum           
out-(-pocket limitation  7a7 ,9 g5]al   
,section #bbc7;c77#b77;,a77ii7 is am5d$ 
by /rik+ does n exce$ & all t foll[s &  
ins]t+ does n exce$ ! am\nt 9 effect "u 
section #acjb7;c7 ( ! ,pati5t           
,protection & ,af=dable ,c>e ,act4  7b7 
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s      
beg9n+ aft] ! date ( ! enactm5t ( ?is   
,act4  #g4 ,maximum contribution limit  
to ,,hsa increas$ to am\nt (            
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;,a77ii7 ) 
respect to self-only cov]age4  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;,a77ii7 ) 
respect to self-only cov]age4  7c7      
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s      
beg9n+ aft] ! date ( ! enactm5t ( ?is   
,act4